IJODART: 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.
IJODART
Largest movements
- Cash -€170,168
down €170,168 (-50.2%), from €339,318 to €169,150
mainly Current investments (-€148,515) and Tax, wage and social debts (-€72,097)
- Current investments +€148,515
new in 2025: €148,515
- Tangible fixed assets +€36,519
up €36,519 (+1556.7%), from €2,346 to €38,865
of which Furniture and vehicles: +€32,306
- Profit (loss) carried forward +€101,882
up €101,882 (+70.4%), from €144,635 to €246,517
- Tax, wage and social debts -€72,097
down €72,097 (-86.0%), from €83,822 to €11,725
- Trade debts -€11,138
down €11,138 (-93.0%), from €11,972 to €834
- Depreciation +€14,740
up €14,740 (+11892.1%), from €124 to €14,864
- Gross operating margin +€10,391
up €10,391 (+7.5%), from €137,940 to €148,330
- Taxes -€4,244
down €4,244 (-11.7%), from €36,255 to €32,011
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 | €396,213 | €414,827 | +€18,614 | +4.7% |
| Fixed assets | 21/28 | €2,346 | €38,865 | +€36,519 | +1556.7% |
| Tangible fixed assets | 22/27 | €2,346 | €38,865 | +€36,519 | +1556.7% |
| Furniture and vehicles | 24 | - | €32,306 | +€32,306 | |
| Other tangible fixed assets | 26 | €2,346 | €6,559 | +€4,213 | +179.6% |
| Current assets | 29/58 | €393,867 | €375,962 | -€17,905 | -4.5% |
| Amounts receivable within one year | 40/41 | €51,665 | €55,148 | +€3,483 | +6.7% |
| Trade receivables | 40 | €23,220 | €445 | -€22,775 | -98.1% |
| Other amounts receivable | 41 | €28,444 | €54,702 | +€26,258 | +92.3% |
| Current investments | 50/53 | - | €148,515 | +€148,515 | |
| Cash at bank and in hand | 54/58 | €339,318 | €169,150 | -€170,168 | -50.2% |
| Deferred charges and accrued income | 490/1 | €2,884 | €3,149 | +€265 | +9.2% |
| Total equity and liabilities | 10/49 | €396,213 | €414,827 | +€18,614 | +4.7% |
| Equity | 10/15 | €299,559 | €401,441 | +€101,882 | +34.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €149,924 | €149,924 | = | 0.0% |
| Distributable reserves | 133 | €149,924 | €149,924 | = | 0.0% |
| Profit (loss) carried forward | 14 | €144,635 | €246,517 | +€101,882 | +70.4% |
| Amounts payable | 17/49 | €96,654 | €13,386 | -€83,268 | -86.2% |
| Amounts payable within one year | 42/48 | €96,654 | €13,386 | -€83,268 | -86.2% |
| Financial debts | 43 | €860 | €827 | -€33 | -3.9% |
| Credit institutions | 430/8 | €860 | €827 | -€33 | -3.9% |
| Trade debts | 44 | €11,972 | €834 | -€11,138 | -93.0% |
| Suppliers | 440/4 | €11,972 | €834 | -€11,138 | -93.0% |
| Taxes, remuneration and social security | 45 | €83,822 | €11,725 | -€72,097 | -86.0% |
| Taxes | 450/3 | €83,822 | €11,725 | -€72,097 | -86.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €124 | €14,864 | +€14,740 | +11892.1% |
| Gross operating margin | 9900 | €137,940 | €148,330 | +€10,391 | +7.5% |
| Operating profit (loss) | 9901 | €137,816 | €133,466 | -€4,349 | -3.2% |
| Financial income | 75/76B | €759 | €2,172 | +€1,413 | +186.2% |
| Recurring financial income | 75 | €759 | €2,172 | +€1,413 | +186.2% |
| Financial charges | 65/66B | €432 | €1,745 | +€1,313 | +303.7% |
| Recurring financial charges | 65 | €432 | €1,745 | +€1,313 | +303.7% |
| Profit (loss) for the period before taxes | 9903 | €138,142 | €133,893 | -€4,249 | -3.1% |
| Income taxes | 67/77 | €36,255 | €32,011 | -€4,244 | -11.7% |
| Profit (loss) for the period | 9904 | €101,888 | €101,882 | -€5 | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €101,888 | €101,882 | -€5 | 0.0% |
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 5 October 2026 via checked.be.