IODIS: 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.
IODIS
Largest movements
- Receivables within one year -€7,075
down €7,075 (-12.7%), from €55,751 to €48,676
of which Trade receivables: -€5,796
- Intangible fixed assets -€2,380
down €2,380 (-33.8%), from €7,037 to €4,657
- Deferred charges and accrued income +€1,845
up €1,845 (+79.7%), from €2,314 to €4,159
- Tangible fixed assets +€1,592
up €1,592 (+17.4%), from €9,143 to €10,735
of which Furniture and vehicles: +€2,139
- Trade debts -€13,569
down €13,569 (-29.6%), from €45,881 to €32,313
- Other debts +€7,836
new in 2025: €7,836
- Profit (loss) carried forward +€4,992
no longer reported in 2025 (was -€4,992)
- Current portion of long-term debt -€3,158
down €3,158 (-69.1%), from €4,570 to €1,411
- Tax, wage and social debts +€2,704
up €2,704 (+29.9%), from €9,051 to €11,755
of which Taxes: +€2,454
- Staff costs -€29,822
down €29,822 (-38.0%), from €78,446 to €48,624
- Gross operating margin -€8,976
down €8,976 (-9.9%), from €90,623 to €81,647
- Other operating charges -€7,567
down €7,567 (-55.5%), from €13,626 to €6,059
- Taxes +€5,874
up €5,874 (+2513.1%), from €234 to €6,108
- Financial charges +€1,546
up €1,546 (+45.9%), from €3,366 to €4,912
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 | €74,248 | €68,413 | -€5,835 | -7.9% |
| Fixed assets | 21/28 | €16,181 | €15,392 | -€788 | -4.9% |
| Intangible fixed assets | 21 | €7,037 | €4,657 | -€2,380 | -33.8% |
| Tangible fixed assets | 22/27 | €9,143 | €10,735 | +€1,592 | +17.4% |
| Furniture and vehicles | 24 | €7,124 | €9,263 | +€2,139 | +30.0% |
| Other tangible fixed assets | 26 | €2,019 | €1,472 | -€547 | -27.1% |
| Current assets | 29/58 | €58,067 | €53,021 | -€5,047 | -8.7% |
| Amounts receivable within one year | 40/41 | €55,751 | €48,676 | -€7,075 | -12.7% |
| Trade receivables | 40 | €11,679 | €5,883 | -€5,796 | -49.6% |
| Other amounts receivable | 41 | €44,072 | €42,793 | -€1,279 | -2.9% |
| Cash at bank and in hand | 54/58 | €2 | €186 | +€184 | +7742.6% |
| Deferred charges and accrued income | 490/1 | €2,314 | €4,159 | +€1,845 | +79.7% |
| Total equity and liabilities | 10/49 | €74,248 | €68,413 | -€5,835 | -7.9% |
| Equity | 10/15 | €3,208 | €8,200 | +€4,992 | +155.6% |
| Contributions | 10/11 | €8,200 | €8,200 | = | 0.0% |
| Contributions outside capital | 11 | €8,200 | €8,200 | = | 0.0% |
| Other | 1109/19 | €8,200 | €8,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,992 | - | +€4,992 | |
| Amounts payable | 17/49 | €71,040 | €60,213 | -€10,827 | -15.2% |
| Amounts payable after more than one year | 17 | €4,602 | €3,191 | -€1,411 | -30.7% |
| Financial debts | 170/4 | €4,602 | €3,191 | -€1,411 | -30.7% |
| Amounts payable within one year | 42/48 | €64,037 | €56,853 | -€7,184 | -11.2% |
| Current portion of amounts payable after more than one year | 42 | €4,570 | €1,411 | -€3,158 | -69.1% |
| Financial debts | 43 | €4,535 | €3,538 | -€997 | -22.0% |
| Credit institutions | 430/8 | €4,535 | €3,538 | -€997 | -22.0% |
| Trade debts | 44 | €45,881 | €32,313 | -€13,569 | -29.6% |
| Suppliers | 440/4 | €45,881 | €32,313 | -€13,569 | -29.6% |
| Taxes, remuneration and social security | 45 | €9,051 | €11,755 | +€2,704 | +29.9% |
| Taxes | 450/3 | €4,001 | €6,455 | +€2,454 | +61.3% |
| Remuneration and social security | 454/9 | €5,051 | €5,300 | +€249 | +4.9% |
| Other amounts payable | 47/48 | - | €7,836 | +€7,836 | |
| Accrued charges and deferred income | 492/3 | €2,400 | €169 | -€2,231 | -93.0% |
| Remuneration, social security and pensions | 62 | €78,446 | €48,624 | -€29,822 | -38.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,536 | €4,976 | +€441 | +9.7% |
| Other operating charges | 640/8 | €13,626 | €6,059 | -€7,567 | -55.5% |
| Non-recurring operating charges | 66A | €505 | - | -€505 | |
| Gross operating margin | 9900 | €90,623 | €81,647 | -€8,976 | -9.9% |
| Operating profit (loss) | 9901 | -€6,490 | €21,987 | +€28,477 | |
| Financial income | 75/76B | €1,339 | €1,860 | +€521 | +38.9% |
| Recurring financial income | 75 | €1,339 | €1,860 | +€521 | +38.9% |
| Financial charges | 65/66B | €3,366 | €4,912 | +€1,546 | +45.9% |
| Recurring financial charges | 65 | €3,366 | €4,912 | +€1,546 | +45.9% |
| Profit (loss) for the period before taxes | 9903 | -€8,517 | €18,935 | +€27,452 | |
| Income taxes | 67/77 | €234 | €6,108 | +€5,874 | +2513.1% |
| Profit (loss) for the period | 9904 | -€8,750 | €12,828 | +€21,578 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,750 | €12,828 | +€21,578 |
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 10 October 2026 via checked.be.