Ijsphee: 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.
Ijsphee
Largest movements
- Tangible fixed assets -€17,264
down €17,264 (-47.9%), from €36,008 to €18,743
of which Furniture and vehicles: -€14,562
- Cash -€10,036
down €10,036 (-81.0%), from €12,391 to €2,355
mainly Net result for the year (-€57,833) and Debts after one year (-€13,965)
- Intangible fixed assets -€9,734
down €9,734 (-24.5%), from €39,660 to €29,926
- Receivables within one year -€1,843
down €1,843 (-56.2%), from €3,277 to €1,435
- Profit (loss) carried forward -€57,833
down €57,833 (-190.1%), from -€30,415 to -€88,249
- Short-term financial debts +€24,726
new in 2025: €24,726
- Debts after one year -€13,965
down €13,965 (-45.0%), from €31,057 to €17,093
- Trade debts +€6,652
up €6,652 (+59.0%), from €11,269 to €17,921
- Other debts +€3,186
up €3,186 (+7.4%), from €43,305 to €46,491
- Staff costs +€42,133
up €42,133 (+54.1%), from €77,869 to €120,002
- Gross operating margin +€20,325
up €20,325 (+27.9%), from €72,944 to €93,270
- Financial charges -€2,283
down €2,283 (-34.3%), from €6,657 to €4,373
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 | €91,452 | €52,459 | -€38,993 | -42.6% |
| Fixed assets | 21/28 | €75,668 | €48,669 | -€26,998 | -35.7% |
| Intangible fixed assets | 21 | €39,660 | €29,926 | -€9,734 | -24.5% |
| Tangible fixed assets | 22/27 | €36,008 | €18,743 | -€17,264 | -47.9% |
| Plant, machinery and equipment | 23 | €8,148 | €5,446 | -€2,702 | -33.2% |
| Furniture and vehicles | 24 | €27,860 | €13,297 | -€14,562 | -52.3% |
| Current assets | 29/58 | €15,785 | €3,790 | -€11,995 | -76.0% |
| Amounts receivable within one year | 40/41 | €3,277 | €1,435 | -€1,843 | -56.2% |
| Trade receivables | 40 | €3,277 | €1,435 | -€1,843 | -56.2% |
| Cash at bank and in hand | 54/58 | €12,391 | €2,355 | -€10,036 | -81.0% |
| Deferred charges and accrued income | 490/1 | €116 | - | -€116 | |
| Total equity and liabilities | 10/49 | €91,452 | €52,459 | -€38,993 | -42.6% |
| Equity | 10/15 | -€22,915 | -€80,749 | -€57,833 | -252.4% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€30,415 | -€88,249 | -€57,833 | -190.1% |
| Amounts payable | 17/49 | €114,368 | €133,208 | +€18,840 | +16.5% |
| Amounts payable after more than one year | 17 | €31,057 | €17,093 | -€13,965 | -45.0% |
| Financial debts | 170/4 | €31,057 | €17,093 | -€13,965 | -45.0% |
| Amounts payable within one year | 42/48 | €83,311 | €116,116 | +€32,805 | +39.4% |
| Current portion of amounts payable after more than one year | 42 | €16,813 | €13,965 | -€2,849 | -16.9% |
| Financial debts | 43 | - | €24,726 | +€24,726 | |
| Credit institutions | 430/8 | - | €24,726 | +€24,726 | |
| Trade debts | 44 | €11,269 | €17,921 | +€6,652 | +59.0% |
| Suppliers | 440/4 | €11,269 | €17,921 | +€6,652 | +59.0% |
| Taxes, remuneration and social security | 45 | €11,924 | €13,014 | +€1,090 | +9.1% |
| Taxes | 450/3 | €5,216 | €5,555 | +€339 | +6.5% |
| Remuneration and social security | 454/9 | €6,708 | €7,459 | +€751 | +11.2% |
| Other amounts payable | 47/48 | €43,305 | €46,491 | +€3,186 | +7.4% |
| Non-recurring operating income | 76A | - | €13 | +€13 | |
| Remuneration, social security and pensions | 62 | €77,869 | €120,002 | +€42,133 | +54.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,032 | €24,945 | +€913 | +3.8% |
| Other operating charges | 640/8 | €1,120 | €1,558 | +€438 | +39.1% |
| Gross operating margin | 9900 | €72,944 | €93,270 | +€20,325 | +27.9% |
| Operating profit (loss) | 9901 | -€30,077 | -€53,235 | -€23,158 | -77.0% |
| Financial income | 75/76B | - | €0 | = | |
| Recurring financial income | 75 | - | €0 | = | |
| Financial charges | 65/66B | €6,657 | €4,373 | -€2,283 | -34.3% |
| Recurring financial charges | 65 | €6,657 | €4,373 | -€2,283 | -34.3% |
| Profit (loss) for the period before taxes | 9903 | -€36,734 | -€57,609 | -€20,875 | -56.8% |
| Income taxes | 67/77 | €214 | €225 | +€10 | +4.9% |
| Profit (loss) for the period | 9904 | -€36,948 | -€57,833 | -€20,885 | -56.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€36,948 | -€57,833 | -€20,885 | -56.5% |
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.