IJSTAARTENHUIS: 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.
IJSTAARTENHUIS
Largest movements
- Tangible fixed assets -€29,717
down €29,717 (-36.9%), from €80,642 to €50,924
of which Furniture and vehicles: -€16,606
- Receivables within one year -€13,133
down €13,133 (-47.4%), from €27,696 to €14,563
of which Trade receivables: -€13,288
- Stocks and contracts +€4,269
up €4,269 (+21.9%), from €19,508 to €23,777
- Other debts -€45,459
down €45,459 (-55.9%), from €81,320 to €35,861
- Debts after one year +€14,703
up €14,703 (+36.8%), from €39,974 to €54,677
- Current portion of long-term debt -€5,789
down €5,789 (-36.0%), from €16,086 to €10,297
- Tax, wage and social debts +€4,380
up €4,380 (+285%), from €1,538 to €5,918
of which Remuneration and social security: +€4,855
- Profit (loss) carried forward -€3,399
down €3,399 (-17.3%), from -€19,701 to -€23,100
- Gross operating margin -€28,179
down €28,179 (-47.4%), from €59,404 to €31,225
- Depreciation -€8,283
down €8,283 (-20.6%), from €40,251 to €31,967
- Financial charges -€635
down €635 (-25.8%), from €2,455 to €1,821
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 | €157,348 | €121,337 | -€36,011 | -22.9% |
| Fixed assets | 21/28 | €80,642 | €50,924 | -€29,717 | -36.9% |
| Tangible fixed assets | 22/27 | €80,642 | €50,924 | -€29,717 | -36.9% |
| Land and buildings | 22 | €56,474 | €46,961 | -€9,513 | -16.8% |
| Plant, machinery and equipment | 23 | €5,609 | €2,010 | -€3,599 | -64.2% |
| Furniture and vehicles | 24 | €18,559 | €1,953 | -€16,606 | -89.5% |
| Current assets | 29/58 | €76,706 | €70,412 | -€6,294 | -8.2% |
| Stocks and contracts in progress | 3 | €19,508 | €23,777 | +€4,269 | +21.9% |
| Stocks | 30/36 | €19,508 | €23,777 | +€4,269 | +21.9% |
| Amounts receivable within one year | 40/41 | €27,696 | €14,563 | -€13,133 | -47.4% |
| Trade receivables | 40 | €27,696 | €14,408 | -€13,288 | -48.0% |
| Other amounts receivable | 41 | - | €156 | +€156 | |
| Cash at bank and in hand | 54/58 | €27,059 | €28,532 | +€1,473 | +5.4% |
| Deferred charges and accrued income | 490/1 | €2,443 | €3,540 | +€1,097 | +44.9% |
| Total equity and liabilities | 10/49 | €157,348 | €121,337 | -€36,011 | -22.9% |
| Equity | 10/15 | €3,874 | €475 | -€3,399 | -87.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €18,575 | €18,575 | = | 0.0% |
| Distributable reserves | 133 | €18,575 | €18,575 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,701 | -€23,100 | -€3,399 | -17.3% |
| Amounts payable | 17/49 | €153,474 | €120,862 | -€32,612 | -21.2% |
| Amounts payable after more than one year | 17 | €39,974 | €54,677 | +€14,703 | +36.8% |
| Financial debts | 170/4 | €39,974 | €54,677 | +€14,703 | +36.8% |
| Amounts payable within one year | 42/48 | €113,500 | €66,185 | -€47,315 | -41.7% |
| Current portion of amounts payable after more than one year | 42 | €16,086 | €10,297 | -€5,789 | -36.0% |
| Trade debts | 44 | €14,457 | €14,009 | -€447 | -3.1% |
| Suppliers | 440/4 | €14,457 | €14,009 | -€447 | -3.1% |
| Advances received on contracts in progress | 46 | €100 | €100 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €1,538 | €5,918 | +€4,380 | +285% |
| Taxes | 450/3 | €1,538 | €1,062 | -€475 | -30.9% |
| Remuneration and social security | 454/9 | - | €4,855 | +€4,855 | |
| Other amounts payable | 47/48 | €81,320 | €35,861 | -€45,459 | -55.9% |
| Remuneration, social security and pensions | 62 | -€54 | - | +€54 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,251 | €31,967 | -€8,283 | -20.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €289 | +€289 | |
| Other operating charges | 640/8 | €624 | €607 | -€17 | -2.7% |
| Gross operating margin | 9900 | €59,404 | €31,225 | -€28,179 | -47.4% |
| Operating profit (loss) | 9901 | €18,583 | -€1,639 | -€20,222 | |
| Financial income | 75/76B | €10 | €397 | +€387 | +4,032% |
| Recurring financial income | 75 | €10 | €397 | +€387 | +4,032% |
| Financial charges | 65/66B | €2,455 | €1,821 | -€635 | -25.8% |
| Recurring financial charges | 65 | €2,455 | €1,821 | -€635 | -25.8% |
| Profit (loss) for the period before taxes | 9903 | €16,137 | -€3,063 | -€19,200 | |
| Income taxes | 67/77 | €371 | €336 | -€35 | -9.4% |
| Profit (loss) for the period | 9904 | €15,766 | -€3,399 | -€19,165 | |
| Profit (loss) for the period to be appropriated | 9905 | €15,766 | -€3,399 | -€19,165 |
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 19 October 2026 via checked.be.