ii.ON: 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.
ii.ON
Largest movements
- Cash +€31,410
up €31,410 (+46.6%), from €67,449 to €98,858
mainly Net result for the year (+€21,314) and Other debts (+€8,406)
- Receivables within one year -€7,811
no longer reported in 2025 (was €7,811)
- Tangible fixed assets -€3,320
down €3,320 (-22.2%), from €14,934 to €11,614
of which Land and buildings: -€1,829
- Profit (loss) carried forward +€21,314
up €21,314 (+65.3%), from -€32,663 to -€11,349
- Debts after one year -€10,903
down €10,903 (-43.5%), from €25,080 to €14,177
- Other debts +€8,406
up €8,406 (+23.3%), from €36,136 to €44,542
- Gross operating margin -€3,425
down €3,425 (-8.4%), from €40,926 to €37,502
- Financial charges -€499
down €499 (-29.9%), from €1,667 to €1,168
- Taxes -€457
down €457 (-4.8%), from €9,457 to €9,000
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 | €91,758 | €111,631 | +€19,873 | +21.7% |
| Fixed assets | 21/28 | €14,934 | €11,614 | -€3,320 | -22.2% |
| Tangible fixed assets | 22/27 | €14,934 | €11,614 | -€3,320 | -22.2% |
| Land and buildings | 22 | €10,006 | €8,176 | -€1,829 | -18.3% |
| Furniture and vehicles | 24 | €4,929 | €3,438 | -€1,491 | -30.2% |
| Current assets | 29/58 | €76,824 | €100,017 | +€23,193 | +30.2% |
| Amounts receivable within one year | 40/41 | €7,811 | - | -€7,811 | |
| Trade receivables | 40 | €7,811 | - | -€7,811 | |
| Cash at bank and in hand | 54/58 | €67,449 | €98,858 | +€31,410 | +46.6% |
| Deferred charges and accrued income | 490/1 | €1,565 | €1,158 | -€406 | -26.0% |
| Total equity and liabilities | 10/49 | €91,758 | €111,631 | +€19,873 | +21.7% |
| Equity | 10/15 | €4,665 | €25,979 | +€21,314 | +456.9% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €16,868 | €16,868 | = | 0.0% |
| Distributable reserves | 133 | €16,868 | €16,868 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€32,663 | -€11,349 | +€21,314 | +65.3% |
| Amounts payable | 17/49 | €87,093 | €85,652 | -€1,442 | -1.7% |
| Amounts payable after more than one year | 17 | €25,080 | €14,177 | -€10,903 | -43.5% |
| Financial debts | 170/4 | €25,080 | €14,177 | -€10,903 | -43.5% |
| Amounts payable within one year | 42/48 | €61,626 | €71,084 | +€9,457 | +15.3% |
| Current portion of amounts payable after more than one year | 42 | €10,527 | €10,903 | +€376 | +3.6% |
| Trade debts | 44 | €118 | €994 | +€876 | +742.2% |
| Suppliers | 440/4 | €118 | €994 | +€876 | +742.2% |
| Taxes, remuneration and social security | 45 | €14,846 | €14,646 | -€200 | -1.3% |
| Taxes | 450/3 | €14,846 | €14,646 | -€200 | -1.3% |
| Other amounts payable | 47/48 | €36,136 | €44,542 | +€8,406 | +23.3% |
| Accrued charges and deferred income | 492/3 | €387 | €391 | +€4 | +1.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,572 | €3,320 | -€251 | -7.0% |
| Other operating charges | 640/8 | €1,519 | €1,565 | +€46 | +3.0% |
| Non-recurring operating charges | 66A | €750 | €1,135 | +€385 | +51.4% |
| Gross operating margin | 9900 | €40,926 | €37,502 | -€3,425 | -8.4% |
| Operating profit (loss) | 9901 | €35,086 | €31,482 | -€3,604 | -10.3% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,667 | €1,168 | -€499 | -29.9% |
| Recurring financial charges | 65 | €1,667 | €1,168 | -€499 | -29.9% |
| Profit (loss) for the period before taxes | 9903 | €33,419 | €30,314 | -€3,105 | -9.3% |
| Income taxes | 67/77 | €9,457 | €9,000 | -€457 | -4.8% |
| Profit (loss) for the period | 9904 | €23,962 | €21,314 | -€2,648 | -11.1% |
| Profit (loss) for the period to be appropriated | 9905 | €23,962 | €21,314 | -€2,648 | -11.1% |
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 8 October 2026 via checked.be.