ION: 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.
ION
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Other debts +€4,969
up €4,969 (+30.5%), from €16,281 to €21,250
- Trade debts -€4,292
down €4,292 (-100.0%), from €4,292 to €0
- Profit (loss) carried forward -€675
down €675 (-2.5%), from -€27,373 to -€28,048
- Financial charges +€50
up €50 (+8.0%), from €625 to €675
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,273 | €3,273 | = | 0.0% |
| Fixed assets | 21/28 | €3,273 | €3,273 | = | 0.0% |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Land and buildings | 22 | €0 | - | = | |
| Financial fixed assets | 28 | €3,273 | €3,273 | = | 0.0% |
| Total equity and liabilities | 10/49 | €3,273 | €3,273 | = | 0.0% |
| Equity | 10/15 | -€19,313 | -€19,988 | -€675 | -3.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,373 | -€28,048 | -€675 | -2.5% |
| Amounts payable | 17/49 | €22,586 | €23,262 | +€675 | +3.0% |
| Amounts payable within one year | 42/48 | €22,586 | €23,262 | +€675 | +3.0% |
| Financial debts | 43 | €2,013 | €2,011 | -€1 | -0.1% |
| Credit institutions | 430/8 | €2,013 | €2,011 | -€1 | -0.1% |
| Trade debts | 44 | €4,292 | €0 | -€4,292 | -100.0% |
| Suppliers | 440/4 | €4,292 | €0 | -€4,292 | -100.0% |
| Other amounts payable | 47/48 | €16,281 | €21,250 | +€4,969 | +30.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | €0 | -€0 | -100.0% |
| Gross operating margin | 9900 | €0 | - | = | |
| Operating profit (loss) | 9901 | -€0 | €0 | +€0 | |
| Financial charges | 65/66B | €625 | €675 | +€50 | +8.0% |
| Recurring financial charges | 65 | €625 | €675 | +€50 | +8.0% |
| Profit (loss) for the period before taxes | 9903 | -€625 | -€675 | -€50 | -8.0% |
| Profit (loss) for the period | 9904 | -€625 | -€675 | -€50 | -8.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€625 | -€675 | -€50 | -8.0% |
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.