ION HYGIENE SYSTEMEN: 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 HYGIENE SYSTEMEN
Largest movements
- Receivables within one year -€53,132
down €53,132 (-26.1%), from €203,636 to €150,504
of which Trade receivables: -€50,668
- Stocks and contracts +€52,698
up €52,698 (+29.6%), from €178,056 to €230,754
- Cash -€27,593
down €27,593 (-31.8%), from €86,726 to €59,133
mainly Stocks and contracts (-€52,698) and Net result for the year (-€34,509)
- Debts after one year +€46,738
up €46,738 (+79.6%), from €58,691 to €105,429
- Reserves -€34,509
down €34,509 (-28.9%), from €119,545 to €85,036
- Accrued charges and deferred income -€22,397
down €22,397 (-97.7%), from €22,918 to €521
- Tax, wage and social debts -€9,259
down €9,259 (-18.5%), from €50,037 to €40,778
of which Taxes: -€7,851
- Current portion of long-term debt -€4,967
down €4,967 (-22.3%), from €22,293 to €17,325
- Staff costs +€59,568
up €59,568 (+76.0%), from €78,398 to €137,966
- Gross operating margin +€9,391
up €9,391 (+8.4%), from €111,819 to €121,210
- Taxes -€4,069
down €4,069 (-94.9%), from €4,289 to €220
- Financial charges +€3,323
up €3,323 (+73.3%), from €4,535 to €7,859
- Write-downs -€3,060
down €3,060 (-100.0%), from €3,060 to €0
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 | €482,581 | €460,631 | -€21,949 | -4.5% |
| Fixed assets | 21/28 | €12,799 | €14,227 | +€1,428 | +11.2% |
| Intangible fixed assets | 21 | €3,391 | €2,074 | -€1,317 | -38.8% |
| Tangible fixed assets | 22/27 | €7,665 | €10,409 | +€2,744 | +35.8% |
| Plant, machinery and equipment | 23 | €1,616 | €4,669 | +€3,053 | +189.0% |
| Furniture and vehicles | 24 | €1,935 | €2,093 | +€159 | +8.2% |
| Other tangible fixed assets | 26 | €4,115 | €3,646 | -€468 | -11.4% |
| Financial fixed assets | 28 | €1,744 | €1,744 | = | 0.0% |
| Current assets | 29/58 | €469,781 | €446,404 | -€23,377 | -5.0% |
| Stocks and contracts in progress | 3 | €178,056 | €230,754 | +€52,698 | +29.6% |
| Stocks | 30/36 | €178,056 | €230,754 | +€52,698 | +29.6% |
| Amounts receivable within one year | 40/41 | €203,636 | €150,504 | -€53,132 | -26.1% |
| Trade receivables | 40 | €199,721 | €149,053 | -€50,668 | -25.4% |
| Other amounts receivable | 41 | €3,915 | €1,451 | -€2,464 | -62.9% |
| Cash at bank and in hand | 54/58 | €86,726 | €59,133 | -€27,593 | -31.8% |
| Deferred charges and accrued income | 490/1 | €1,363 | €6,014 | +€4,651 | +341.2% |
| Total equity and liabilities | 10/49 | €482,581 | €460,631 | -€21,949 | -4.5% |
| Equity | 10/15 | €139,545 | €105,036 | -€34,509 | -24.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €119,545 | €85,036 | -€34,509 | -28.9% |
| Distributable reserves | 133 | €119,545 | €85,036 | -€34,509 | -28.9% |
| Amounts payable | 17/49 | €343,036 | €355,596 | +€12,560 | +3.7% |
| Amounts payable after more than one year | 17 | €58,691 | €105,429 | +€46,738 | +79.6% |
| Financial debts | 170/4 | €58,691 | €105,429 | +€46,738 | +79.6% |
| Amounts payable within one year | 42/48 | €261,426 | €249,645 | -€11,781 | -4.5% |
| Current portion of amounts payable after more than one year | 42 | €22,293 | €17,325 | -€4,967 | -22.3% |
| Trade debts | 44 | €184,703 | €187,149 | +€2,445 | +1.3% |
| Suppliers | 440/4 | €184,703 | €187,149 | +€2,445 | +1.3% |
| Taxes, remuneration and social security | 45 | €50,037 | €40,778 | -€9,259 | -18.5% |
| Taxes | 450/3 | €35,182 | €27,332 | -€7,851 | -22.3% |
| Remuneration and social security | 454/9 | €14,854 | €13,446 | -€1,408 | -9.5% |
| Other amounts payable | 47/48 | €4,393 | €4,393 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €22,918 | €521 | -€22,397 | -97.7% |
| Remuneration, social security and pensions | 62 | €78,398 | €137,966 | +€59,568 | +76.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,942 | €4,401 | +€460 | +11.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €3,060 | €0 | -€3,060 | -100.0% |
| Other operating charges | 640/8 | €8,305 | €5,338 | -€2,967 | -35.7% |
| Gross operating margin | 9900 | €111,819 | €121,210 | +€9,391 | +8.4% |
| Operating profit (loss) | 9901 | €18,115 | -€26,495 | -€44,610 | |
| Financial income | 75/76B | €234 | €64 | -€169 | -72.5% |
| Recurring financial income | 75 | €234 | €64 | -€169 | -72.5% |
| Financial charges | 65/66B | €4,535 | €7,859 | +€3,323 | +73.3% |
| Recurring financial charges | 65 | €4,535 | €7,859 | +€3,323 | +73.3% |
| Profit (loss) for the period before taxes | 9903 | €13,813 | -€34,290 | -€48,102 | |
| Income taxes | 67/77 | €4,289 | €220 | -€4,069 | -94.9% |
| Profit (loss) for the period | 9904 | €9,523 | -€34,509 | -€44,033 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,523 | -€34,509 | -€44,033 |
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 7 October 2026 via checked.be.