ION8: 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.
ION8
Largest movements
- Receivables within one year +€29,187
up €29,187 (+635%), from €4,594 to €33,781
of which Trade receivables: +€33,736
- Cash +€22,644
up €22,644 (+48.1%), from €47,099 to €69,743
mainly Debts after one year (+€65,039) and Depreciation (+€1,493)
- Deferred charges and accrued income +€1,833
up €1,833 (+31.2%), from €5,872 to €7,705
- Tangible fixed assets -€1,493
down €1,493 (-34.8%), from €4,293 to €2,801
- Debts after one year +€65,039
up €65,039 (+293%), from €22,196 to €87,235
- Tax, wage and social debts -€10,639
down €10,639 (-62.1%), from €17,127 to €6,488
- Profit (loss) carried forward -€2,250
down €2,250 (-9.7%), from €23,090 to €20,839
- Gross operating margin +€73,227
up €73,227, from -€23,334 to €49,893
- Financial charges +€44,035
up €44,035 (+791%), from €5,567 to €49,603
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 | €71,032 | €123,050 | +€52,018 | +73.2% |
| Fixed assets | 21/28 | €5,220 | €3,727 | -€1,493 | -28.6% |
| Tangible fixed assets | 22/27 | €4,293 | €2,801 | -€1,493 | -34.8% |
| Furniture and vehicles | 24 | €4,293 | €2,801 | -€1,493 | -34.8% |
| Financial fixed assets | 28 | €927 | €927 | = | 0.0% |
| Current assets | 29/58 | €65,812 | €119,323 | +€53,511 | +81.3% |
| Stocks and contracts in progress | 3 | €8,247 | €8,094 | -€153 | -1.9% |
| Stocks | 30/36 | €8,247 | €8,094 | -€153 | -1.9% |
| Amounts receivable within one year | 40/41 | €4,594 | €33,781 | +€29,187 | +635% |
| Trade receivables | 40 | €45 | €33,781 | +€33,736 | +74,324% |
| Other amounts receivable | 41 | €4,549 | - | -€4,549 | |
| Cash at bank and in hand | 54/58 | €47,099 | €69,743 | +€22,644 | +48.1% |
| Deferred charges and accrued income | 490/1 | €5,872 | €7,705 | +€1,833 | +31.2% |
| Total equity and liabilities | 10/49 | €71,032 | €123,050 | +€52,018 | +73.2% |
| Equity | 10/15 | €25,590 | €23,339 | -€2,250 | -8.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,090 | €20,839 | -€2,250 | -9.7% |
| Amounts payable | 17/49 | €45,443 | €99,711 | +€54,268 | +119% |
| Amounts payable after more than one year | 17 | €22,196 | €87,235 | +€65,039 | +293% |
| Other amounts payable | 178/9 | €22,196 | €87,235 | +€65,039 | +293% |
| Amounts payable within one year | 42/48 | €20,306 | €9,444 | -€10,862 | -53.5% |
| Financial debts | 43 | €998 | €615 | -€384 | -38.4% |
| Credit institutions | 430/8 | €998 | €615 | -€384 | -38.4% |
| Trade debts | 44 | €2,181 | €2,342 | +€161 | +7.4% |
| Suppliers | 440/4 | €2,181 | €2,342 | +€161 | +7.4% |
| Taxes, remuneration and social security | 45 | €17,127 | €6,488 | -€10,639 | -62.1% |
| Taxes | 450/3 | €17,127 | €6,488 | -€10,639 | -62.1% |
| Accrued charges and deferred income | 492/3 | €2,940 | €3,032 | +€91 | +3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,493 | €1,493 | +€0 | 0.0% |
| Other operating charges | 640/8 | €899 | €928 | +€30 | +3.3% |
| Gross operating margin | 9900 | -€23,334 | €49,893 | +€73,227 | |
| Operating profit (loss) | 9901 | -€25,726 | €47,472 | +€73,198 | |
| Financial income | 75/76B | €5 | €84 | +€79 | +1,692% |
| Recurring financial income | 75 | €5 | €84 | +€79 | +1,692% |
| Financial charges | 65/66B | €5,567 | €49,603 | +€44,035 | +791% |
| Recurring financial charges | 65 | €5,567 | €49,603 | +€44,035 | +791% |
| Profit (loss) for the period before taxes | 9903 | -€31,289 | -€2,047 | +€29,242 | +93.5% |
| Income taxes | 67/77 | €217 | €203 | -€14 | -6.4% |
| Profit (loss) for the period | 9904 | -€31,506 | -€2,250 | +€29,255 | +92.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€31,506 | -€2,250 | +€29,255 | +92.9% |
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 24 October 2026 via checked.be.