IOFEED: what changed
Two fiscal 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.
IOFEED
Largest movements
- Receivables within one year +€6,992
up €6,992 (+4.9%), from €142,760 to €149,752
No liability line moved by more than 1% of the balance sheet total.
- Financial income +€1,032
up €1,032 (+16.0%), from €6,453 to €7,485
- Taxes +€275
up €275 (+27.4%), from €1,005 to €1,280
- Gross operating margin -€70
down €70 (-3.2%), from -€2,161 to -€2,231
- Financial charges +€27
up €27 (+6.7%), from €401 to €428
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 | €445,039 | €448,054 | +€3,015 | +0.7% |
| Current assets | 29/58 | €445,039 | €448,054 | +€3,015 | +0.7% |
| Amounts receivable within one year | 40/41 | €142,760 | €149,752 | +€6,992 | +4.9% |
| Other amounts receivable | 41 | €142,760 | €149,752 | +€6,992 | +4.9% |
| Cash at bank and in hand | 54/58 | €302,278 | €298,302 | -€3,977 | -1.3% |
| Total equity and liabilities | 10/49 | €445,039 | €448,054 | +€3,015 | +0.7% |
| Equity | 10/15 | €425,579 | €428,997 | +€3,419 | +0.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €405,579 | €408,997 | +€3,419 | +0.8% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €403,579 | €406,997 | +€3,419 | +0.8% |
| Amounts payable | 17/49 | €19,460 | €19,057 | -€403 | -2.1% |
| Amounts payable within one year | 42/48 | €18,857 | €18,529 | -€328 | -1.7% |
| Trade debts | 44 | €17,448 | €17,249 | -€200 | -1.1% |
| Suppliers | 440/4 | €17,448 | €17,249 | -€200 | -1.1% |
| Taxes, remuneration and social security | 45 | €1,005 | €1,280 | +€275 | +27.4% |
| Taxes | 450/3 | €1,005 | €1,280 | +€275 | +27.4% |
| Other amounts payable | 47/48 | €403 | €0 | -€403 | -100.0% |
| Accrued charges and deferred income | 492/3 | €603 | €528 | -€76 | -12.5% |
| Other operating charges | 640/8 | €126 | €128 | +€2 | +1.6% |
| Gross operating margin | 9900 | -€2,161 | -€2,231 | -€70 | -3.2% |
| Operating profit (loss) | 9901 | -€2,287 | -€2,359 | -€72 | -3.2% |
| Financial income | 75/76B | €6,453 | €7,485 | +€1,032 | +16.0% |
| Recurring financial income | 75 | €6,453 | €7,485 | +€1,032 | +16.0% |
| Financial charges | 65/66B | €401 | €428 | +€27 | +6.7% |
| Recurring financial charges | 65 | €401 | €428 | +€27 | +6.7% |
| Profit (loss) for the period before taxes | 9903 | €3,766 | €4,699 | +€933 | +24.8% |
| Income taxes | 67/77 | €1,005 | €1,280 | +€275 | +27.4% |
| Profit (loss) for the period | 9904 | €2,761 | €3,419 | +€658 | +23.8% |
| Profit (loss) for the period to be appropriated | 9905 | €2,761 | €3,419 | +€658 | +23.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.