IIP BUILDING: what changed
Two financial 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.
IIP BUILDING
Largest movements
- Receivables within one year +€25,202
up €25,202 (+736.0%), from €3,424 to €28,626
of which Trade receivables: +€24,894
- Cash +€11,748
up €11,748 (+250.3%), from €4,694 to €16,442
mainly Net result for the year (+€26,495) and Tax, wage and social debts (+€18,349)
- Tangible fixed assets +€9,687
up €9,687 (+309.3%), from €3,132 to €12,819
of which Furniture and vehicles: +€7,837
- Deferred charges and accrued income +€1,705
up €1,705 (+65.8%), from €2,591 to €4,296
- Reserves +€25,000
new in 2025: €25,000
- Tax, wage and social debts +€18,349
up €18,349 (+481.4%), from €3,812 to €22,160
of which Remuneration and social security: +€9,845
- Trade debts +€5,579
up €5,579 (+342.4%), from €1,630 to €7,209
- Other debts -€2,080
no longer reported in 2025 (was €2,080)
- Profit (loss) carried forward +€1,495
up €1,495 (+29.9%), from €4,999 to €6,494
- Gross operating margin +€36,581
up €36,581 (+556.4%), from €6,575 to €43,156
- Taxes +€8,504
up €8,504 (+676.8%), from €1,257 to €9,760
- Depreciation +€3,085
up €3,085 (+4603.8%), from €67 to €3,152
- Financial charges +€2,429
up €2,429 (+1026.1%), from €237 to €2,666
- Other operating charges +€1,124
up €1,124 (+7103.4%), from €16 to €1,140
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 | €14,020 | €62,363 | +€48,343 | +344.8% |
| Fixed assets | 21/28 | €3,312 | €12,999 | +€9,687 | +292.5% |
| Tangible fixed assets | 22/27 | €3,132 | €12,819 | +€9,687 | +309.3% |
| Plant, machinery and equipment | 23 | €3,132 | €4,982 | +€1,850 | +59.1% |
| Furniture and vehicles | 24 | - | €7,837 | +€7,837 | |
| Financial fixed assets | 28 | €180 | €180 | = | 0.0% |
| Current assets | 29/58 | €10,708 | €49,364 | +€38,655 | +361.0% |
| Amounts receivable within one year | 40/41 | €3,424 | €28,626 | +€25,202 | +736.0% |
| Trade receivables | 40 | - | €24,894 | +€24,894 | |
| Other amounts receivable | 41 | €3,424 | €3,732 | +€308 | +9.0% |
| Cash at bank and in hand | 54/58 | €4,694 | €16,442 | +€11,748 | +250.3% |
| Deferred charges and accrued income | 490/1 | €2,591 | €4,296 | +€1,705 | +65.8% |
| Total equity and liabilities | 10/49 | €14,020 | €62,363 | +€48,343 | +344.8% |
| Equity | 10/15 | €6,499 | €32,994 | +€26,495 | +407.7% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Contributions outside capital | 11 | €1,500 | €1,500 | = | 0.0% |
| Other | 1109/19 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | - | €25,000 | +€25,000 | |
| Distributable reserves | 133 | - | €25,000 | +€25,000 | |
| Profit (loss) carried forward | 14 | €4,999 | €6,494 | +€1,495 | +29.9% |
| Amounts payable | 17/49 | €7,521 | €29,369 | +€21,848 | +290.5% |
| Amounts payable within one year | 42/48 | €7,521 | €29,369 | +€21,848 | +290.5% |
| Trade debts | 44 | €1,630 | €7,209 | +€5,579 | +342.4% |
| Suppliers | 440/4 | €1,630 | €7,209 | +€5,579 | +342.4% |
| Taxes, remuneration and social security | 45 | €3,812 | €22,160 | +€18,349 | +481.4% |
| Taxes | 450/3 | €1,257 | €9,760 | +€8,504 | +676.8% |
| Remuneration and social security | 454/9 | €2,555 | €12,400 | +€9,845 | +385.3% |
| Other amounts payable | 47/48 | €2,080 | - | -€2,080 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €67 | €3,152 | +€3,085 | +4603.8% |
| Other operating charges | 640/8 | €16 | €1,140 | +€1,124 | +7103.4% |
| Gross operating margin | 9900 | €6,575 | €43,156 | +€36,581 | +556.4% |
| Operating profit (loss) | 9901 | €6,492 | €38,864 | +€32,372 | +498.6% |
| Financial income | 75/76B | - | €57 | +€57 | |
| Recurring financial income | 75 | - | €57 | +€57 | |
| Financial charges | 65/66B | €237 | €2,666 | +€2,429 | +1026.1% |
| Recurring financial charges | 65 | €237 | €2,666 | +€2,429 | +1026.1% |
| Profit (loss) for the period before taxes | 9903 | €6,255 | €36,255 | +€30,000 | +479.6% |
| Income taxes | 67/77 | €1,257 | €9,760 | +€8,504 | +676.8% |
| Profit (loss) for the period | 9904 | €4,999 | €26,495 | +€21,496 | +430.0% |
| Profit (loss) for the period to be appropriated | 9905 | €4,999 | €26,495 | +€21,496 | +430.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.