IJS BLANCA: 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.
IJS BLANCA
Largest movements
- Tangible fixed assets -€14,107
down €14,107 (-43.4%), from €32,521 to €18,415
of which Furniture and vehicles: -€7,908
- Cash +€4,701
up €4,701 (+44.9%), from €10,471 to €15,172
mainly Depreciation (+€17,119) and Receivables within one year (+€3,547)
- Receivables within one year -€3,547
down €3,547 (-38.2%), from €9,289 to €5,742
of which Trade receivables: -€4,358
- Stocks and contracts -€2,518
down €2,518 (-21.5%), from €11,736 to €9,218
- Profit (loss) carried forward -€11,543
down €11,543 (-94.4%), from -€12,226 to -€23,769
- Trade debts -€4,385
down €4,385 (-76.1%), from €5,766 to €1,381
- Tax, wage and social debts -€1,493
down €1,493 (-99.5%), from €1,500 to €7
of which Remuneration and social security: -€1,493
- Accrued charges and deferred income +€1,050
up €1,050, from €0 to €1,050
- Other debts +€831
up €831 (+1.4%), from €61,063 to €61,894
- Gross operating margin +€8,069
up €8,069 (+120%), from €6,699 to €14,768
- Staff costs +€3,838
up €3,838 (+82.4%), from €4,655 to €8,492
- Other operating charges -€1,688
down €1,688 (-85.7%), from €1,970 to €282
- Depreciation -€210
down €210 (-1.2%), from €17,328 to €17,119
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.
Derived cash bridge
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 | €64,163 | €48,623 | -€15,540 | -24.2% |
| Fixed assets | 21/28 | €32,521 | €18,415 | -€14,107 | -43.4% |
| Tangible fixed assets | 22/27 | €32,521 | €18,415 | -€14,107 | -43.4% |
| Plant, machinery and equipment | 23 | €20,332 | €14,577 | -€5,755 | -28.3% |
| Furniture and vehicles | 24 | €11,218 | €3,310 | -€7,908 | -70.5% |
| Other tangible fixed assets | 26 | €971 | €528 | -€443 | -45.6% |
| Current assets | 29/58 | €31,642 | €30,208 | -€1,434 | -4.5% |
| Stocks and contracts in progress | 3 | €11,736 | €9,218 | -€2,518 | -21.5% |
| Stocks | 30/36 | €11,736 | €9,218 | -€2,518 | -21.5% |
| Amounts receivable within one year | 40/41 | €9,289 | €5,742 | -€3,547 | -38.2% |
| Trade receivables | 40 | €8,136 | €3,779 | -€4,358 | -53.6% |
| Other amounts receivable | 41 | €1,152 | €1,963 | +€810 | +70.3% |
| Cash at bank and in hand | 54/58 | €10,471 | €15,172 | +€4,701 | +44.9% |
| Deferred charges and accrued income | 490/1 | €147 | €77 | -€70 | -47.7% |
| Total equity and liabilities | 10/49 | €64,163 | €48,623 | -€15,540 | -24.2% |
| Equity | 10/15 | -€4,166 | -€15,709 | -€11,543 | -277% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,226 | -€23,769 | -€11,543 | -94.4% |
| Amounts payable | 17/49 | €68,330 | €64,332 | -€3,997 | -5.8% |
| Amounts payable within one year | 42/48 | €68,330 | €63,282 | -€5,047 | -7.4% |
| Trade debts | 44 | €5,766 | €1,381 | -€4,385 | -76.1% |
| Suppliers | 440/4 | €5,766 | €1,381 | -€4,385 | -76.1% |
| Taxes, remuneration and social security | 45 | €1,500 | €7 | -€1,493 | -99.5% |
| Taxes | 450/3 | €0 | - | = | |
| Remuneration and social security | 454/9 | €1,500 | €7 | -€1,493 | -99.5% |
| Other amounts payable | 47/48 | €61,063 | €61,894 | +€831 | +1.4% |
| Accrued charges and deferred income | 492/3 | €0 | €1,050 | +€1,050 | |
| Remuneration, social security and pensions | 62 | €4,655 | €8,492 | +€3,838 | +82.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,328 | €17,119 | -€210 | -1.2% |
| Other operating charges | 640/8 | €1,970 | €282 | -€1,688 | -85.7% |
| Gross operating margin | 9900 | €6,699 | €14,768 | +€8,069 | +120% |
| Operating profit (loss) | 9901 | -€17,254 | -€11,124 | +€6,130 | +35.5% |
| Financial income | 75/76B | €17 | €8 | -€9 | -54.3% |
| Recurring financial income | 75 | €17 | €8 | -€9 | -54.3% |
| Financial charges | 65/66B | €318 | €427 | +€109 | +34.4% |
| Recurring financial charges | 65 | €318 | €427 | +€109 | +34.4% |
| Profit (loss) for the period before taxes | 9903 | -€17,554 | -€11,543 | +€6,011 | +34.2% |
| Profit (loss) for the period | 9904 | -€17,554 | -€11,543 | +€6,011 | +34.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,554 | -€11,543 | +€6,011 | +34.2% |
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 1 November 2026 via checked.be.