IOLITE: 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.
IOLITE
Largest movements
- Current investments +€128,738
new in 2025: €128,738
- Cash +€127,398
up €127,398 (+32.1%), from €397,468 to €524,866
mainly Net result for the year (+€228,312) and Receivables within one year (+€11,579)
- Receivables within one year -€11,579
down €11,579 (-42.1%), from €27,529 to €15,950
of which Other amounts receivable: -€8,951
- Reserves +€225,000
up €225,000 (+64.7%), from €347,500 to €572,500
- Tax, wage and social debts +€11,350
up €11,350 (+27.8%), from €40,891 to €52,242
of which Remuneration and social security: +€5,729
- Gross operating margin +€170,071
up €170,071 (+104%), from €164,227 to €334,298
- Taxes +€52,621
up €52,621 (+105%), from €50,052 to €102,673
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 | €432,664 | €674,703 | +€242,040 | +55.9% |
| Fixed assets | 21/28 | €7,667 | €5,149 | -€2,518 | -32.8% |
| Tangible fixed assets | 22/27 | €6,617 | €4,099 | -€2,518 | -38.0% |
| Furniture and vehicles | 24 | €6,617 | €4,099 | -€2,518 | -38.0% |
| Financial fixed assets | 28 | €1,050 | €1,050 | = | 0.0% |
| Current assets | 29/58 | €424,997 | €669,554 | +€244,557 | +57.5% |
| Amounts receivable within one year | 40/41 | €27,529 | €15,950 | -€11,579 | -42.1% |
| Trade receivables | 40 | €2,628 | - | -€2,628 | |
| Other amounts receivable | 41 | €24,901 | €15,950 | -€8,951 | -35.9% |
| Current investments | 50/53 | - | €128,738 | +€128,738 | |
| Cash at bank and in hand | 54/58 | €397,468 | €524,866 | +€127,398 | +32.1% |
| Total equity and liabilities | 10/49 | €432,664 | €674,703 | +€242,040 | +55.9% |
| Equity | 10/15 | €385,661 | €613,972 | +€228,312 | +59.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €347,500 | €572,500 | +€225,000 | +64.7% |
| Distributable reserves | 133 | €347,500 | €572,500 | +€225,000 | +64.7% |
| Profit (loss) carried forward | 14 | €35,161 | €38,472 | +€3,312 | +9.4% |
| Amounts payable | 17/49 | €47,003 | €60,731 | +€13,728 | +29.2% |
| Amounts payable within one year | 42/48 | €47,003 | €60,731 | +€13,728 | +29.2% |
| Trade debts | 44 | €4,116 | €7,991 | +€3,876 | +94.2% |
| Suppliers | 440/4 | €4,116 | €7,991 | +€3,876 | +94.2% |
| Taxes, remuneration and social security | 45 | €40,891 | €52,242 | +€11,350 | +27.8% |
| Taxes | 450/3 | €40,891 | €46,512 | +€5,621 | +13.7% |
| Remuneration and social security | 454/9 | - | €5,729 | +€5,729 | |
| Other amounts payable | 47/48 | €1,996 | €498 | -€1,498 | -75.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,555 | €2,518 | +€963 | +61.9% |
| Other operating charges | 640/8 | €475 | €487 | +€13 | +2.7% |
| Gross operating margin | 9900 | €164,227 | €334,298 | +€170,071 | +104% |
| Operating profit (loss) | 9901 | €162,198 | €331,293 | +€169,095 | +104% |
| Financial income | 75/76B | €3,339 | €128 | -€3,211 | -96.2% |
| Recurring financial income | 75 | €3,339 | €128 | -€3,211 | -96.2% |
| Financial charges | 65/66B | €135 | €437 | +€302 | +223% |
| Recurring financial charges | 65 | €135 | €437 | +€302 | +223% |
| Profit (loss) for the period before taxes | 9903 | €165,402 | €330,985 | +€165,583 | +100% |
| Income taxes | 67/77 | €50,052 | €102,673 | +€52,621 | +105% |
| Profit (loss) for the period | 9904 | €115,350 | €228,312 | +€112,962 | +97.9% |
| Profit (loss) for the period to be appropriated | 9905 | €115,350 | €228,312 | +€112,962 | +97.9% |
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 17 October 2026 via checked.be.