IJZERWAREN NULENS: 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.
IJZERWAREN NULENS
Largest movements
- Stocks and contracts -€751
down €751 (-81.6%), from €920 to €169
- Cash -€666
down €666 (-3.4%), from €19,373 to €18,707
mainly Trade debts (-€2,118) and Receivables within one year (-€20)
- Trade debts -€2,118
down €2,118 (-100%), from €2,118 to €0
- Tax, wage and social debts +€740
up €740 (+23.1%), from €3,207 to €3,948
- Gross operating margin +€647
up €647 (+48.3%), from €1,340 to €1,987
- Other operating charges -€429
down €429 (-56.1%), from €765 to €336
- Taxes +€414
up €414 (+41.5%), from €997 to €1,411
- Financial charges +€114
up €114 (+78.6%), from €146 to €260
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 | €30,629 | €29,232 | -€1,397 | -4.6% |
| Fixed assets | 21/28 | €1,239 | €1,239 | = | 0.0% |
| Financial fixed assets | 28 | €1,239 | €1,239 | = | 0.0% |
| Current assets | 29/58 | €29,390 | €27,993 | -€1,397 | -4.8% |
| Stocks and contracts in progress | 3 | €920 | €169 | -€751 | -81.6% |
| Stocks | 30/36 | €920 | €169 | -€751 | -81.6% |
| Amounts receivable within one year | 40/41 | €9,096 | €9,116 | +€20 | +0.2% |
| Trade receivables | 40 | €1,815 | €431 | -€1,384 | -76.3% |
| Other amounts receivable | 41 | €7,281 | €8,686 | +€1,404 | +19.3% |
| Cash at bank and in hand | 54/58 | €19,373 | €18,707 | -€666 | -3.4% |
| Total equity and liabilities | 10/49 | €30,629 | €29,232 | -€1,397 | -4.6% |
| Equity | 10/15 | €25,304 | €25,284 | -€20 | -0.1% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€36,669 | -€36,689 | -€20 | -0.1% |
| Amounts payable | 17/49 | €5,325 | €3,948 | -€1,377 | -25.9% |
| Amounts payable within one year | 42/48 | €5,325 | €3,948 | -€1,377 | -25.9% |
| Trade debts | 44 | €2,118 | €0 | -€2,118 | -100% |
| Suppliers | 440/4 | €2,118 | €0 | -€2,118 | -100% |
| Taxes, remuneration and social security | 45 | €3,207 | €3,948 | +€740 | +23.1% |
| Taxes | 450/3 | €3,207 | €3,948 | +€740 | +23.1% |
| Other operating charges | 640/8 | €765 | €336 | -€429 | -56.1% |
| Gross operating margin | 9900 | €1,340 | €1,987 | +€647 | +48.3% |
| Operating profit (loss) | 9901 | €575 | €1,651 | +€1,076 | +187% |
| Financial income | 75/76B | €18 | €0 | -€18 | -99.8% |
| Recurring financial income | 75 | €18 | €0 | -€18 | -99.8% |
| Financial charges | 65/66B | €146 | €260 | +€114 | +78.6% |
| Recurring financial charges | 65 | €146 | €260 | +€114 | +78.6% |
| Profit (loss) for the period before taxes | 9903 | €447 | €1,391 | +€944 | +211% |
| Income taxes | 67/77 | €997 | €1,411 | +€414 | +41.5% |
| Profit (loss) for the period | 9904 | -€550 | -€20 | +€530 | +96.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€550 | -€20 | +€530 | +96.4% |
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 20 October 2026 via checked.be.