ION CONCEPT: 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 CONCEPT
Largest movements
- Receivables within one year -€566
down €566 (-16.8%), from €3,374 to €2,808
of which Other amounts receivable: -€566
- Short-term financial debts -€10,546
down €10,546 (-100.0%), from €10,546 to €0
- Current portion of long-term debt +€10,297
new in 2025: €10,297
- Other debts +€3,998
up €3,998 (+35.2%), from €11,363 to €15,360
- Profit (loss) carried forward -€3,841
down €3,841 (-18.7%), from -€20,550 to -€24,390
- Trade debts -€475
down €475 (-45.0%), from €1,056 to €580
- Taxes -€2,769
down €2,769 (-100.0%), from €2,769 to €0
- Other operating charges -€438
down €438 (-32.9%), from €1,332 to €894
- Gross operating margin -€19
down €19 (-2.5%), from -€763 to -€782
- Financial charges +€14
up €14 (+0.8%), from €1,757 to €1,771
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 | €10,474 | €9,908 | -€566 | -5.4% |
| Current assets | 29/58 | €10,474 | €9,908 | -€566 | -5.4% |
| Amounts receivable after more than one year | 29 | €7,100 | €7,100 | = | 0.0% |
| Other amounts receivable | 291 | €7,100 | €7,100 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €3,374 | €2,808 | -€566 | -16.8% |
| Trade receivables | 40 | €2,115 | €2,115 | = | 0.0% |
| Other amounts receivable | 41 | €1,259 | €693 | -€566 | -45.0% |
| Total equity and liabilities | 10/49 | €10,474 | €9,908 | -€566 | -5.4% |
| Equity | 10/15 | -€12,490 | -€16,330 | -€3,841 | -30.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,550 | -€24,390 | -€3,841 | -18.7% |
| Amounts payable | 17/49 | €22,964 | €26,238 | +€3,274 | +14.3% |
| Amounts payable within one year | 42/48 | €22,964 | €26,238 | +€3,274 | +14.3% |
| Current portion of amounts payable after more than one year | 42 | - | €10,297 | +€10,297 | |
| Financial debts | 43 | €10,546 | €0 | -€10,546 | -100.0% |
| Credit institutions | 430/8 | €10,546 | €0 | -€10,546 | -100.0% |
| Trade debts | 44 | €1,056 | €580 | -€475 | -45.0% |
| Suppliers | 440/4 | €1,056 | €580 | -€475 | -45.0% |
| Other amounts payable | 47/48 | €11,363 | €15,360 | +€3,998 | +35.2% |
| Other operating charges | 640/8 | €1,332 | €894 | -€438 | -32.9% |
| Non-recurring operating charges | 66A | - | €393 | +€393 | |
| Gross operating margin | 9900 | -€763 | -€782 | -€19 | -2.5% |
| Operating profit (loss) | 9901 | -€2,095 | -€2,069 | +€25 | +1.2% |
| Financial charges | 65/66B | €1,757 | €1,771 | +€14 | +0.8% |
| Recurring financial charges | 65 | €1,757 | €1,771 | +€14 | +0.8% |
| Profit (loss) for the period before taxes | 9903 | -€3,852 | -€3,841 | +€12 | +0.3% |
| Income taxes | 67/77 | €2,769 | €0 | -€2,769 | -100.0% |
| Profit (loss) for the period | 9904 | -€6,621 | -€3,841 | +€2,780 | +42.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,621 | -€3,841 | +€2,780 | +42.0% |
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 29 September 2026 via checked.be.