IGUANODON: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
IGUANODON
Largest movements
- Tangible fixed assets -€18,520
down €18,520 (-2.1%), from €863,541 to €845,021
- Cash +€10,240
new in 2025: €10,240
mainly Net result for the year (+€30,042) and Depreciation (+€18,520)
- Profit (loss) carried forward +€30,042
up €30,042 (+13.7%), from €219,673 to €249,716
- Current portion of long-term debt -€23,191
no longer reported in 2025 (was €23,191)
- Other debts -€10,555
down €10,555 (-22.2%), from €47,532 to €36,977
- Gross operating margin -€18,721
down €18,721 (-23.3%), from €80,202 to €61,481
- Depreciation +€8,347
up €8,347 (+82.1%), from €10,172 to €18,520
- Other operating charges -€6,808
down €6,808 (-82.0%), from €8,300 to €1,492
- Taxes +€5,330
up €5,330 (+95.1%), from €5,605 to €10,935
- Financial charges -€1,506
down €1,506 (-75.4%), from €1,999 to €493
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €991,926 | €986,147 | -€5,779 | -0.6% |
| Fixed assets | 21/28 | €863,541 | €845,021 | -€18,520 | -2.1% |
| Tangible fixed assets | 22/27 | €863,541 | €845,021 | -€18,520 | -2.1% |
| Land and buildings | 22 | €863,541 | €845,021 | -€18,520 | -2.1% |
| Current assets | 29/58 | €128,386 | €141,126 | +€12,740 | +9.9% |
| Amounts receivable within one year | 40/41 | €128,386 | €130,886 | +€2,500 | +1.9% |
| Other amounts receivable | 41 | €128,386 | €130,886 | +€2,500 | +1.9% |
| Cash at bank and in hand | 54/58 | - | €10,240 | +€10,240 | |
| Total equity and liabilities | 10/49 | €991,926 | €986,147 | -€5,779 | -0.6% |
| Equity | 10/15 | €723,156 | €753,198 | +€30,042 | +4.2% |
| Contributions | 10/11 | €353,248 | €353,248 | = | 0.0% |
| Capital | 10 | €353,248 | €353,248 | = | 0.0% |
| Issued capital | 100 | €353,248 | €353,248 | = | 0.0% |
| Reserves | 13 | €150,234 | €150,234 | = | 0.0% |
| Non-distributable reserves | 130/1 | €35,325 | €35,325 | = | 0.0% |
| Legal reserve | 130 | €35,325 | €35,325 | = | 0.0% |
| Distributable reserves | 133 | €114,910 | €114,910 | = | 0.0% |
| Profit (loss) carried forward | 14 | €219,673 | €249,716 | +€30,042 | +13.7% |
| Provisions and deferred taxes | 16 | €160,000 | €160,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €160,000 | €160,000 | = | 0.0% |
| Major repairs and maintenance | 162 | €160,000 | €160,000 | = | 0.0% |
| Amounts payable | 17/49 | €108,770 | €72,949 | -€35,821 | -32.9% |
| Amounts payable after more than one year | 17 | €14,874 | €14,874 | = | 0.0% |
| Other amounts payable | 178/9 | €14,874 | €14,874 | = | 0.0% |
| Amounts payable within one year | 42/48 | €93,897 | €58,075 | -€35,821 | -38.1% |
| Current portion of amounts payable after more than one year | 42 | €23,191 | - | -€23,191 | |
| Financial debts | 43 | €3,194 | - | -€3,194 | |
| Credit institutions | 430/8 | €3,194 | - | -€3,194 | |
| Trade debts | 44 | €4,168 | €1,748 | -€2,420 | -58.1% |
| Suppliers | 440/4 | €4,168 | €1,748 | -€2,420 | -58.1% |
| Taxes, remuneration and social security | 45 | €15,812 | €19,350 | +€3,538 | +22.4% |
| Taxes | 450/3 | €15,812 | €19,350 | +€3,538 | +22.4% |
| Other amounts payable | 47/48 | €47,532 | €36,977 | -€10,555 | -22.2% |
| Non-recurring operating income | 76A | €29,350 | - | -€29,350 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,172 | €18,520 | +€8,347 | +82.1% |
| Other operating charges | 640/8 | €8,300 | €1,492 | -€6,808 | -82.0% |
| Non-recurring operating charges | 66A | €39,216 | - | -€39,216 | |
| Gross operating margin | 9900 | €80,202 | €61,481 | -€18,721 | -23.3% |
| Operating profit (loss) | 9901 | €22,514 | €41,470 | +€18,956 | +84.2% |
| Financial charges | 65/66B | €1,999 | €493 | -€1,506 | -75.4% |
| Recurring financial charges | 65 | €1,999 | €493 | -€1,506 | -75.4% |
| Profit (loss) for the period before taxes | 9903 | €20,515 | €40,977 | +€20,462 | +99.7% |
| Income taxes | 67/77 | €5,605 | €10,935 | +€5,330 | +95.1% |
| Profit (loss) for the period | 9904 | €14,910 | €30,042 | +€15,133 | +101.5% |
| Profit (loss) for the period to be appropriated | 9905 | €14,910 | €30,042 | +€15,133 | +101.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.