IJSROOSJE: what changed
What changed
IJSROOSJE
NACE 10.520, Manufacture of food products
filed annual accounts (NBB)
Net result for the year
€285,484
2024 · €135,115+€150,370
Equity
€1.9m
2024 · €1.6m+€285,484
Cash
€1.3m
2024 · €945,545+€382,732
Balance sheet total
€2.0m
2024 · €1.7m+€276,615
Largest movements
Assets
- Cash +€382,732
up €382,732 (+40.5%), from €945,545 to €1.3m
mainly Net result for the year (+€285,484) and Depreciation (+€88,484)
- Tangible fixed assets -€64,634
down €64,634 (-12.8%), from €504,040 to €439,406
of which Plant, machinery and equipment: -€35,543
- Receivables within one year -€40,075
down €40,075 (-20.8%), from €193,012 to €152,937
of which Other amounts receivable: -€57,462
Equity and liabilities
- Reserves +€285,000
up €285,000 (+19.0%), from €1.5m to €1.8m
of which Distributable reserves: +€285,000
Income statement
- Gross operating margin +€258,439
up €258,439 (+67.2%), from €384,537 to €642,976
- Taxes +€54,217
up €54,217 (+161%), from €33,754 to €87,971
- Financial income -€19,871
down €19,871 (-89.8%), from €22,119 to €2,247
of which Financial income: -€11,071
- Staff costs +€19,450
up €19,450 (+12.6%), from €154,400 to €173,851
- Depreciation +€14,043
up €14,043 (+18.9%), from €74,441 to €88,484
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€135,115
Gross operating margin
+€258,439
Staff costs
-€19,450
Depreciation
-€14,043
Other operating charges
-€1,413
Financial income
-€19,871
Financial charges
+€926
Taxes
-€54,217
Result 2025
€285,484
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€428,428
Investment
-€23,850
Financing
-€21,845
Cash 2024
€945,545
From operations (derived)
+€428,428
Net result for the year
+€285,484
Depreciation
+€88,484
Stocks and contracts
+€1,389
Receivables within one year
+€40,075
Deferred charges and accrued income
+€20
Trade debts
-€8,587
Tax, wage and social debts
+€18,015
Accrued charges and deferred income
+€3,547
Investment (derived)
-€23,850
Investment in fixed assets (net)
-€23,850
Financing
-€21,845
Debts after one year
-€5,534
Current portion of long-term debt
-€16,311
Cash 2025
€1.3m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,699,460 | €1,976,074 | +€276,615 | +16.3% |
| Fixed assets | 21/28 | €504,385 | €439,751 | -€64,634 | -12.8% |
| Tangible fixed assets | 22/27 | €504,040 | €439,406 | -€64,634 | -12.8% |
| Land and buildings | 22 | €302,935 | €299,846 | -€3,090 | -1.0% |
| Plant, machinery and equipment | 23 | €81,928 | €46,386 | -€35,543 | -43.4% |
| Furniture and vehicles | 24 | €119,176 | €93,175 | -€26,001 | -21.8% |
| Financial fixed assets | 28 | €345 | €345 | = | 0.0% |
| Current assets | 29/58 | €1,195,075 | €1,536,323 | +€341,248 | +28.6% |
| Stocks and contracts in progress | 3 | €51,406 | €50,016 | -€1,389 | -2.7% |
| Stocks | 30/36 | €51,406 | €50,016 | -€1,389 | -2.7% |
| Amounts receivable within one year | 40/41 | €193,012 | €152,937 | -€40,075 | -20.8% |
| Trade receivables | 40 | €134,647 | €152,034 | +€17,386 | +12.9% |
| Other amounts receivable | 41 | €58,365 | €904 | -€57,462 | -98.5% |
| Cash at bank and in hand | 54/58 | €945,545 | €1,328,277 | +€382,732 | +40.5% |
| Deferred charges and accrued income | 490/1 | €5,113 | €5,093 | -€20 | -0.4% |
| Total equity and liabilities | 10/49 | €1,699,460 | €1,976,074 | +€276,615 | +16.3% |
| Equity | 10/15 | €1,617,600 | €1,903,085 | +€285,484 | +17.6% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €1,501,456 | €1,786,456 | +€285,000 | +19.0% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Tax-exempt reserves | 132 | €15,258 | €15,258 | = | 0.0% |
| Distributable reserves | 133 | €1,480,000 | €1,765,000 | +€285,000 | +19.3% |
| Profit (loss) carried forward | 14 | €54,171 | €54,656 | +€484 | +0.9% |
| Amounts payable | 17/49 | €81,859 | €72,990 | -€8,870 | -10.8% |
| Amounts payable after more than one year | 17 | €5,534 | - | -€5,534 | |
| Financial debts | 170/4 | €5,534 | - | -€5,534 | |
| Amounts payable within one year | 42/48 | €76,326 | €69,442 | -€6,883 | -9.0% |
| Current portion of amounts payable after more than one year | 42 | €21,845 | €5,534 | -€16,311 | -74.7% |
| Trade debts | 44 | €26,403 | €17,816 | -€8,587 | -32.5% |
| Suppliers | 440/4 | €26,403 | €17,816 | -€8,587 | -32.5% |
| Taxes, remuneration and social security | 45 | €28,078 | €46,092 | +€18,015 | +64.2% |
| Taxes | 450/3 | - | €17,741 | +€17,741 | |
| Remuneration and social security | 454/9 | €28,078 | €28,351 | +€273 | +1.0% |
| Accrued charges and deferred income | 492/3 | - | €3,547 | +€3,547 | |
| Remuneration, social security and pensions | 62 | €154,400 | €173,851 | +€19,450 | +12.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €74,441 | €88,484 | +€14,043 | +18.9% |
| Other operating charges | 640/8 | €6,928 | €8,341 | +€1,413 | +20.4% |
| Gross operating margin | 9900 | €384,537 | €642,976 | +€258,439 | +67.2% |
| Operating profit (loss) | 9901 | €148,768 | €372,300 | +€223,532 | +150% |
| Financial income | 75/76B | €22,119 | €2,247 | -€19,871 | -89.8% |
| Recurring financial income | 75 | €13,319 | €2,247 | -€11,071 | -83.1% |
| Non-recurring financial income | 76B | €8,800 | - | -€8,800 | |
| Financial charges | 65/66B | €2,018 | €1,092 | -€926 | -45.9% |
| Recurring financial charges | 65 | €2,018 | €1,092 | -€926 | -45.9% |
| Profit (loss) for the period before taxes | 9903 | €168,868 | €373,456 | +€204,587 | +121% |
| Income taxes | 67/77 | €33,754 | €87,971 | +€54,217 | +161% |
| Profit (loss) for the period | 9904 | €135,115 | €285,484 | +€150,370 | +111% |
| Profit (loss) for the period to be appropriated | 9905 | €135,115 | €285,484 | +€150,370 | +111% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.