ioha: 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.
ioha
Largest movements
- Receivables within one year +€20,437
up €20,437 (+133.2%), from €15,348 to €35,785
of which Trade receivables: +€18,996
- Tangible fixed assets -€3,690
down €3,690 (-9.1%), from €40,549 to €36,859
of which Furniture and vehicles: -€2,867
- Reserves +€14,054
up €14,054 (+20.1%), from €69,799 to €83,853
of which Distributable reserves: +€14,054
- Other debts -€4,075
down €4,075 (-7.2%), from €56,297 to €52,221
- Tax, wage and social debts +€4,035
up €4,035 (+147.6%), from €2,733 to €6,768
- Current portion of long-term debt +€3,872
up €3,872 (+151.6%), from €2,555 to €6,427
- Debts after one year -€2,594
down €2,594 (-32.8%), from €7,900 to €5,307
- Gross operating margin -€12,630
down €12,630 (-26.9%), from €46,872 to €34,242
- Taxes +€3,173
up €3,173 (+257.4%), from €1,233 to €4,406
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 | €159,261 | €177,572 | +€18,310 | +11.5% |
| Fixed assets | 21/28 | €40,766 | €36,859 | -€3,906 | -9.6% |
| Intangible fixed assets | 21 | €217 | €0 | -€217 | -100.0% |
| Tangible fixed assets | 22/27 | €40,549 | €36,859 | -€3,690 | -9.1% |
| Land and buildings | 22 | €21,960 | €21,158 | -€803 | -3.7% |
| Plant, machinery and equipment | 23 | €2,328 | €2,308 | -€20 | -0.9% |
| Furniture and vehicles | 24 | €16,261 | €13,394 | -€2,867 | -17.6% |
| Current assets | 29/58 | €118,496 | €140,712 | +€22,217 | +18.7% |
| Amounts receivable within one year | 40/41 | €15,348 | €35,785 | +€20,437 | +133.2% |
| Trade receivables | 40 | €9,459 | €28,456 | +€18,996 | +200.8% |
| Other amounts receivable | 41 | €5,889 | €7,330 | +€1,441 | +24.5% |
| Cash at bank and in hand | 54/58 | €98,388 | €99,091 | +€702 | +0.7% |
| Deferred charges and accrued income | 490/1 | €4,759 | €5,837 | +€1,078 | +22.6% |
| Total equity and liabilities | 10/49 | €159,261 | €177,572 | +€18,310 | +11.5% |
| Equity | 10/15 | €88,399 | €102,453 | +€14,054 | +15.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €69,799 | €83,853 | +€14,054 | +20.1% |
| Tax-exempt reserves | 132 | €749 | €749 | = | 0.0% |
| Distributable reserves | 133 | €69,050 | €83,104 | +€14,054 | +20.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €70,862 | €75,119 | +€4,257 | +6.0% |
| Amounts payable after more than one year | 17 | €7,900 | €5,307 | -€2,594 | -32.8% |
| Financial debts | 170/4 | €7,900 | €5,307 | -€2,594 | -32.8% |
| Amounts payable within one year | 42/48 | €62,962 | €67,845 | +€4,883 | +7.8% |
| Current portion of amounts payable after more than one year | 42 | €2,555 | €6,427 | +€3,872 | +151.6% |
| Financial debts | 43 | €893 | €33 | -€860 | -96.3% |
| Credit institutions | 430/8 | €893 | €33 | -€860 | -96.3% |
| Trade debts | 44 | €485 | €2,396 | +€1,911 | +394.1% |
| Suppliers | 440/4 | €485 | €2,396 | +€1,911 | +394.1% |
| Taxes, remuneration and social security | 45 | €2,733 | €6,768 | +€4,035 | +147.6% |
| Taxes | 450/3 | €2,733 | €6,768 | +€4,035 | +147.6% |
| Other amounts payable | 47/48 | €56,297 | €52,221 | -€4,075 | -7.2% |
| Accrued charges and deferred income | 492/3 | - | €1,967 | +€1,967 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,901 | €11,625 | -€276 | -2.3% |
| Other operating charges | 640/8 | €531 | €850 | +€319 | +60.0% |
| Gross operating margin | 9900 | €46,872 | €34,242 | -€12,630 | -26.9% |
| Operating profit (loss) | 9901 | €34,440 | €21,767 | -€12,673 | -36.8% |
| Financial income | 75/76B | €0 | €0 | +€0 | |
| Recurring financial income | 75 | €0 | €0 | +€0 | |
| Financial charges | 65/66B | €3,299 | €3,308 | +€8 | +0.3% |
| Recurring financial charges | 65 | €3,299 | €3,308 | +€8 | +0.3% |
| Profit (loss) for the period before taxes | 9903 | €31,141 | €18,460 | -€12,681 | -40.7% |
| Income taxes | 67/77 | €1,233 | €4,406 | +€3,173 | +257.4% |
| Profit (loss) for the period | 9904 | €29,908 | €14,054 | -€15,855 | -53.0% |
| Profit (loss) for the period to be appropriated | 9905 | €29,908 | €14,054 | -€15,855 | -53.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.