Ijs & co: 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 & co
Largest movements
- Tangible fixed assets +€13,222
up €13,222 (+56.3%), from €23,474 to €36,696
of which Plant, machinery and equipment: +€8,487
- Cash -€1,533
down €1,533 (-53.7%), from €2,853 to €1,320
mainly Investment in fixed assets (net) (-€17,853) and Short-term financial debts (-€17,213)
- Receivables within one year +€1,160
up €1,160 (+131%), from €885 to €2,045
of which Other amounts receivable: +€1,124
- Short-term financial debts -€17,213
no longer reported in 2025 (was €17,213)
- Debts after one year +€11,937
new in 2025: €11,937
- Other debts +€5,864
up €5,864 (+261%), from €2,243 to €8,106
- Current portion of long-term debt +€5,369
new in 2025: €5,369
- Tax, wage and social debts +€5,238
new in 2025: €5,238
of which Remuneration and social security: +€4,873
- Gross operating margin -€2,010
down €2,010 (-26.0%), from €7,724 to €5,715
- Depreciation -€1,488
down €1,488 (-24.3%), from €6,119 to €4,631
- Financial charges +€200
up €200 (+16.7%), from €1,201 to €1,401
of which Financial charges: +€432
- Other operating charges +€200
up €200 (+160%), from €125 to €325
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 | €28,012 | €40,861 | +€12,849 | +45.9% |
| Fixed assets | 21/28 | €24,274 | €37,496 | +€13,222 | +54.5% |
| Tangible fixed assets | 22/27 | €23,474 | €36,696 | +€13,222 | +56.3% |
| Land and buildings | 22 | €2,435 | €7,050 | +€4,615 | +190% |
| Plant, machinery and equipment | 23 | €19,992 | €28,479 | +€8,487 | +42.5% |
| Furniture and vehicles | 24 | €1,048 | €1,168 | +€120 | +11.5% |
| Financial fixed assets | 28 | €800 | €800 | = | 0.0% |
| Current assets | 29/58 | €3,737 | €3,364 | -€373 | -10.0% |
| Amounts receivable within one year | 40/41 | €885 | €2,045 | +€1,160 | +131% |
| Trade receivables | 40 | - | €36 | +€36 | |
| Other amounts receivable | 41 | €885 | €2,009 | +€1,124 | +127% |
| Cash at bank and in hand | 54/58 | €2,853 | €1,320 | -€1,533 | -53.7% |
| Total equity and liabilities | 10/49 | €28,012 | €40,861 | +€12,849 | +45.9% |
| Equity | 10/15 | €7,469 | €6,828 | -€641 | -8.6% |
| Contributions | 10/11 | €18,460 | €16,600 | -€1,860 | -10.1% |
| Capital | 10 | €16,600 | - | -€16,600 | |
| Issued capital | 100 | €16,600 | - | -€16,600 | |
| Contributions outside capital | 11 | €1,860 | - | -€1,860 | |
| Other | 1109/19 | €1,860 | - | -€1,860 | |
| Reserves | 13 | - | €1,860 | +€1,860 | |
| Distributable reserves | 133 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | -€10,991 | -€11,632 | -€641 | -5.8% |
| Amounts payable | 17/49 | €20,542 | €34,033 | +€13,490 | +65.7% |
| Amounts payable after more than one year | 17 | - | €11,937 | +€11,937 | |
| Financial debts | 170/4 | - | €11,937 | +€11,937 | |
| Amounts payable within one year | 42/48 | €20,542 | €21,730 | +€1,187 | +5.8% |
| Current portion of amounts payable after more than one year | 42 | - | €5,369 | +€5,369 | |
| Financial debts | 43 | €17,213 | - | -€17,213 | |
| Credit institutions | 430/8 | €17,213 | - | -€17,213 | |
| Trade debts | 44 | €1,087 | €3,017 | +€1,930 | +178% |
| Suppliers | 440/4 | €1,087 | €3,017 | +€1,930 | +178% |
| Taxes, remuneration and social security | 45 | - | €5,238 | +€5,238 | |
| Taxes | 450/3 | - | €365 | +€365 | |
| Remuneration and social security | 454/9 | - | €4,873 | +€4,873 | |
| Other amounts payable | 47/48 | €2,243 | €8,106 | +€5,864 | +261% |
| Accrued charges and deferred income | 492/3 | - | €366 | +€366 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,119 | €4,631 | -€1,488 | -24.3% |
| Other operating charges | 640/8 | €125 | €325 | +€200 | +160% |
| Gross operating margin | 9900 | €7,724 | €5,715 | -€2,010 | -26.0% |
| Operating profit (loss) | 9901 | €1,481 | €759 | -€722 | -48.8% |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €1,201 | €1,401 | +€200 | +16.7% |
| Recurring financial charges | 65 | €969 | €1,401 | +€432 | +44.6% |
| Non-recurring financial charges | 66B | €232 | - | -€232 | |
| Profit (loss) for the period before taxes | 9903 | €280 | -€641 | -€921 | |
| Profit (loss) for the period | 9904 | €280 | -€641 | -€921 | |
| Profit (loss) for the period to be appropriated | 9905 | €280 | -€641 | -€921 |
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 13 October 2026 via checked.be.