IO.LAND: 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.
IO.LAND
Largest movements
- Cash -€19,314
down €19,314 (-82.0%), from €23,559 to €4,245
mainly Net result for the year (-€21,452) and Receivables within one year (-€7,239)
- Receivables within one year +€7,239
up €7,239 (+139%), from €5,202 to €12,441
of which Trade receivables: +€8,792
- Tangible fixed assets -€4,205
down €4,205 (-48.1%), from €8,749 to €4,544
- Intangible fixed assets -€748
down €748 (-98.5%), from €760 to €12
- Profit (loss) carried forward -€21,452
down €21,452, from €462 to -€20,991
- Tax, wage and social debts +€10,617
up €10,617 (+2,359%), from €450 to €11,067
of which Remuneration and social security: +€6,000
- Other debts -€4,623
down €4,623 (-12.9%), from €35,972 to €31,349
- Trade debts -€1,488
down €1,488 (-56.2%), from €2,646 to €1,158
- Gross operating margin -€20,259
down €20,259, from €4,418 to -€15,841
- Depreciation +€2,375
up €2,375 (+92.1%), from €2,578 to €4,953
- Taxes -€995
down €995 (-76.8%), from €1,295 to €301
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 | €40,029 | €23,083 | -€16,946 | -42.3% |
| Fixed assets | 21/28 | €9,509 | €4,556 | -€4,953 | -52.1% |
| Intangible fixed assets | 21 | €760 | €12 | -€748 | -98.5% |
| Tangible fixed assets | 22/27 | €8,749 | €4,544 | -€4,205 | -48.1% |
| Furniture and vehicles | 24 | €8,749 | €4,544 | -€4,205 | -48.1% |
| Current assets | 29/58 | €30,520 | €18,527 | -€11,992 | -39.3% |
| Amounts receivable within one year | 40/41 | €5,202 | €12,441 | +€7,239 | +139% |
| Trade receivables | 40 | €924 | €9,716 | +€8,792 | +951% |
| Other amounts receivable | 41 | €4,278 | €2,725 | -€1,553 | -36.3% |
| Cash at bank and in hand | 54/58 | €23,559 | €4,245 | -€19,314 | -82.0% |
| Deferred charges and accrued income | 490/1 | €1,759 | €1,841 | +€82 | +4.7% |
| Total equity and liabilities | 10/49 | €40,029 | €23,083 | -€16,946 | -42.3% |
| Equity | 10/15 | €962 | -€20,491 | -€21,452 | |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €462 | -€20,991 | -€21,452 | |
| Amounts payable | 17/49 | €39,067 | €43,574 | +€4,506 | +11.5% |
| Amounts payable within one year | 42/48 | €39,067 | €43,574 | +€4,506 | +11.5% |
| Trade debts | 44 | €2,646 | €1,158 | -€1,488 | -56.2% |
| Suppliers | 440/4 | €2,646 | €1,158 | -€1,488 | -56.2% |
| Taxes, remuneration and social security | 45 | €450 | €11,067 | +€10,617 | +2,359% |
| Taxes | 450/3 | €450 | €5,067 | +€4,617 | +1,026% |
| Remuneration and social security | 454/9 | - | €6,000 | +€6,000 | |
| Other amounts payable | 47/48 | €35,972 | €31,349 | -€4,623 | -12.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,578 | €4,953 | +€2,375 | +92.1% |
| Other operating charges | 640/8 | €20 | €116 | +€96 | +482% |
| Gross operating margin | 9900 | €4,418 | -€15,841 | -€20,259 | |
| Operating profit (loss) | 9901 | €1,820 | -€20,911 | -€22,731 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €122 | €240 | +€119 | +97.8% |
| Recurring financial charges | 65 | €122 | €240 | +€119 | +97.8% |
| Profit (loss) for the period before taxes | 9903 | €1,698 | -€21,152 | -€22,850 | |
| Income taxes | 67/77 | €1,295 | €301 | -€995 | -76.8% |
| Profit (loss) for the period | 9904 | €403 | -€21,452 | -€21,856 | |
| Profit (loss) for the period to be appropriated | 9905 | €403 | -€21,452 | -€21,856 |
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 23 October 2026 via checked.be.