IONA: 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.
IONA
Largest movements
- Receivables within one year -€31,982
down €31,982 (-99.3%), from €32,216 to €234
of which Trade receivables: -€32,216
- Tangible fixed assets -€30,224
down €30,224 (-3.2%), from €957,200 to €926,976
of which Land and buildings: -€27,862
- Debts after one year -€46,181
down €46,181 (-8.3%), from €556,164 to €509,983
- Gross operating margin -€45,007
down €45,007 (-44.4%), from €101,295 to €56,288
- Financial charges -€3,311
down €3,311 (-14.5%), from €22,833 to €19,522
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €991,447 | €929,701 | -€61,746 | -6.2% |
| Fixed assets | 21/28 | €957,410 | €927,186 | -€30,224 | -3.2% |
| Tangible fixed assets | 22/27 | €957,200 | €926,976 | -€30,224 | -3.2% |
| Land and buildings | 22 | €953,669 | €925,806 | -€27,862 | -2.9% |
| Furniture and vehicles | 24 | €3,532 | €1,170 | -€2,362 | -66.9% |
| Financial fixed assets | 28 | €210 | €210 | = | 0.0% |
| Current assets | 29/58 | €34,037 | €2,515 | -€31,522 | -92.6% |
| Amounts receivable within one year | 40/41 | €32,216 | €234 | -€31,982 | -99.3% |
| Trade receivables | 40 | €32,216 | €0 | -€32,216 | -100.0% |
| Other amounts receivable | 41 | €0 | €234 | +€234 | |
| Cash at bank and in hand | 54/58 | €1,462 | €2,004 | +€542 | +37.1% |
| Deferred charges and accrued income | 490/1 | €359 | €276 | -€82 | -23.0% |
| Total equity and liabilities | 10/49 | €991,447 | €929,701 | -€61,746 | -6.2% |
| Equity | 10/15 | €349,327 | €351,566 | +€2,238 | +0.6% |
| Contributions | 10/11 | €425,000 | €425,000 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | -€75,673 | -€73,434 | +€2,238 | +3.0% |
| Amounts payable | 17/49 | €642,120 | €578,135 | -€63,984 | -10.0% |
| Amounts payable after more than one year | 17 | €556,164 | €509,983 | -€46,181 | -8.3% |
| Financial debts | 170/4 | €556,164 | €509,983 | -€46,181 | -8.3% |
| Amounts payable within one year | 42/48 | €85,643 | €67,900 | -€17,742 | -20.7% |
| Current portion of amounts payable after more than one year | 42 | €25,927 | €26,181 | +€254 | +1.0% |
| Trade debts | 44 | €1,585 | €926 | -€659 | -41.6% |
| Suppliers | 440/4 | €1,585 | €926 | -€659 | -41.6% |
| Taxes, remuneration and social security | 45 | €8,540 | €0 | -€8,540 | -100.0% |
| Taxes | 450/3 | €8,540 | €0 | -€8,540 | -100.0% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €49,592 | €40,794 | -€8,798 | -17.7% |
| Accrued charges and deferred income | 492/3 | €313 | €252 | -€61 | -19.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,150 | €30,224 | +€74 | +0.2% |
| Other operating charges | 640/8 | €4,175 | €4,304 | +€129 | +3.1% |
| Gross operating margin | 9900 | €101,295 | €56,288 | -€45,007 | -44.4% |
| Operating profit (loss) | 9901 | €66,970 | €21,760 | -€45,210 | -67.5% |
| Financial charges | 65/66B | €22,833 | €19,522 | -€3,311 | -14.5% |
| Recurring financial charges | 65 | €22,833 | €19,522 | -€3,311 | -14.5% |
| Profit (loss) for the period before taxes | 9903 | €44,136 | €2,238 | -€41,898 | -94.9% |
| Profit (loss) for the period | 9904 | €44,136 | €2,238 | -€41,898 | -94.9% |
| Profit (loss) for the period to be appropriated | 9905 | €44,136 | €2,238 | -€41,898 | -94.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.