IJS ROGER: 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 ROGER
Largest movements
- Deferred charges and accrued income +€10,370
up €10,370 (+939.9%), from €1,103 to €11,473
- Cash -€3,571
down €3,571 (-36.2%), from €9,874 to €6,303
mainly Deferred charges and accrued income (-€10,370) and Receivables within one year (-€1,197)
- Tangible fixed assets -€1,205
down €1,205 (-77.6%), from €1,553 to €349
of which Furniture and vehicles: -€1,055
- Receivables within one year +€1,197
up €1,197 (+19945.2%), from €6 to €1,203
of which Trade receivables: +€1,142
- Profit (loss) carried forward +€4,749
up €4,749 (+9.9%), from -€48,057 to -€43,308
- Other debts +€2,233
up €2,233 (+9.6%), from €23,312 to €25,545
- Gross operating margin +€6,472
up €6,472 (+83.0%), from €7,793 to €14,265
- Depreciation -€1,580
down €1,580 (-84.8%), from €1,863 to €283
- Staff costs +€1,007
up €1,007 (+14.3%), from €7,026 to €8,034
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 | €13,754 | €20,454 | +€6,699 | +48.7% |
| Fixed assets | 21/28 | €1,851 | €646 | -€1,205 | -65.1% |
| Tangible fixed assets | 22/27 | €1,553 | €349 | -€1,205 | -77.6% |
| Plant, machinery and equipment | 23 | €387 | €237 | -€150 | -38.7% |
| Furniture and vehicles | 24 | €1,167 | €111 | -€1,055 | -90.4% |
| Financial fixed assets | 28 | €297 | €297 | = | 0.0% |
| Current assets | 29/58 | €11,903 | €19,808 | +€7,904 | +66.4% |
| Stocks and contracts in progress | 3 | €920 | €829 | -€91 | -9.9% |
| Stocks | 30/36 | €920 | €829 | -€91 | -9.9% |
| Amounts receivable within one year | 40/41 | €6 | €1,203 | +€1,197 | +19945.2% |
| Trade receivables | 40 | - | €1,142 | +€1,142 | |
| Other amounts receivable | 41 | €6 | €60 | +€54 | +906.0% |
| Cash at bank and in hand | 54/58 | €9,874 | €6,303 | -€3,571 | -36.2% |
| Deferred charges and accrued income | 490/1 | €1,103 | €11,473 | +€10,370 | +939.9% |
| Total equity and liabilities | 10/49 | €13,754 | €20,454 | +€6,699 | +48.7% |
| Equity | 10/15 | -€15,288 | -€10,539 | +€4,749 | +31.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €14,177 | €14,177 | = | 0.0% |
| Distributable reserves | 133 | €14,177 | €14,177 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€48,057 | -€43,308 | +€4,749 | +9.9% |
| Amounts payable | 17/49 | €29,042 | €30,992 | +€1,950 | +6.7% |
| Amounts payable within one year | 42/48 | €29,042 | €30,992 | +€1,950 | +6.7% |
| Trade debts | 44 | €2,508 | €2,329 | -€179 | -7.1% |
| Suppliers | 440/4 | €2,508 | €2,329 | -€179 | -7.1% |
| Taxes, remuneration and social security | 45 | €3,222 | €3,118 | -€104 | -3.2% |
| Taxes | 450/3 | €897 | €776 | -€122 | -13.6% |
| Remuneration and social security | 454/9 | €2,324 | €2,343 | +€18 | +0.8% |
| Other amounts payable | 47/48 | €23,312 | €25,545 | +€2,233 | +9.6% |
| Non-recurring operating income | 76A | - | €11,475 | +€11,475 | |
| Remuneration, social security and pensions | 62 | €7,026 | €8,034 | +€1,007 | +14.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,863 | €283 | -€1,580 | -84.8% |
| Other operating charges | 640/8 | €824 | €948 | +€124 | +15.0% |
| Gross operating margin | 9900 | €7,793 | €14,265 | +€6,472 | +83.0% |
| Operating profit (loss) | 9901 | -€1,920 | €5,000 | +€6,920 | |
| Financial income | 75/76B | €40 | €87 | +€47 | +115.8% |
| Recurring financial income | 75 | €40 | €87 | +€47 | +115.8% |
| Financial charges | 65/66B | €65 | €113 | +€49 | +75.2% |
| Recurring financial charges | 65 | €65 | €113 | +€49 | +75.2% |
| Profit (loss) for the period before taxes | 9903 | -€1,944 | €4,974 | +€6,918 | |
| Income taxes | 67/77 | €214 | €225 | +€10 | +4.8% |
| Profit (loss) for the period | 9904 | -€2,159 | €4,749 | +€6,908 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,159 | €4,749 | +€6,908 |
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 10 October 2026 via checked.be.