IONA SOINS: what changed
IONA SOINS
Largest movements
- Intangible fixed assets -€17,850
down €17,850 (-16.7%), from €107,101 to €89,251
- Receivables within one year +€7,935
new in 2025: €7,935
- Cash -€5,442
down €5,442 (-24.9%), from €21,861 to €16,418
mainly Debts after one year (-€31,967) and Receivables within one year (-€7,935)
- Debts after one year -€31,967
down €31,967 (-32.6%), from €97,953 to €65,986
of which Other amounts payable: -€19,143
- Reserves +€13,500
up €13,500 (+139%), from €9,700 to €23,200
- Tax, wage and social debts +€4,249
up €4,249 (+155%), from €2,738 to €6,987
- Trade debts -€1,699
down €1,699 (-45.4%), from €3,740 to €2,041
- Gross operating margin +€5,792
up €5,792 (+16.3%), from €35,526 to €41,318
- Taxes +€1,511
up €1,511 (+55.2%), from €2,738 to €4,249
- Financial charges +€539
up €539 (+15.2%), from €3,557 to €4,096
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €129,548 | €114,191 | -€15,357 | -11.9% |
| Fixed assets | 21/28 | €107,101 | €89,251 | -€17,850 | -16.7% |
| Intangible fixed assets | 21 | €107,101 | €89,251 | -€17,850 | -16.7% |
| Current assets | 29/58 | €22,447 | €24,940 | +€2,493 | +11.1% |
| Amounts receivable within one year | 40/41 | - | €7,935 | +€7,935 | |
| Trade receivables | 40 | - | €7,935 | +€7,935 | |
| Cash at bank and in hand | 54/58 | €21,861 | €16,418 | -€5,442 | -24.9% |
| Deferred charges and accrued income | 490/1 | €586 | €586 | = | 0.0% |
| Total equity and liabilities | 10/49 | €129,548 | €114,191 | -€15,357 | -11.9% |
| Equity | 10/15 | €12,754 | €26,298 | +€13,544 | +106% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €9,700 | €23,200 | +€13,500 | +139% |
| Distributable reserves | 133 | €9,700 | €23,200 | +€13,500 | +139% |
| Profit (loss) carried forward | 14 | €54 | €98 | +€44 | +80.4% |
| Amounts payable | 17/49 | €116,794 | €87,893 | -€28,901 | -24.7% |
| Amounts payable after more than one year | 17 | €97,953 | €65,986 | -€31,967 | -32.6% |
| Financial debts | 170/4 | €74,737 | €61,913 | -€12,824 | -17.2% |
| Other amounts payable | 178/9 | €23,216 | €4,073 | -€19,143 | -82.5% |
| Amounts payable within one year | 42/48 | €18,798 | €21,853 | +€3,054 | +16.2% |
| Current portion of amounts payable after more than one year | 42 | €12,320 | €12,824 | +€504 | +4.1% |
| Trade debts | 44 | €3,740 | €2,041 | -€1,699 | -45.4% |
| Suppliers | 440/4 | €3,740 | €2,041 | -€1,699 | -45.4% |
| Taxes, remuneration and social security | 45 | €2,738 | €6,987 | +€4,249 | +155% |
| Taxes | 450/3 | €2,738 | €6,987 | +€4,249 | +155% |
| Accrued charges and deferred income | 492/3 | €43 | €55 | +€12 | +28.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,899 | €17,850 | -€49 | -0.3% |
| Other operating charges | 640/8 | €1,578 | €1,579 | +€1 | 0.0% |
| Gross operating margin | 9900 | €35,526 | €41,318 | +€5,792 | +16.3% |
| Operating profit (loss) | 9901 | €16,049 | €21,889 | +€5,840 | +36.4% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €3,557 | €4,096 | +€539 | +15.2% |
| Recurring financial charges | 65 | €3,557 | €4,096 | +€539 | +15.2% |
| Profit (loss) for the period before taxes | 9903 | €12,492 | €17,793 | +€5,300 | +42.4% |
| Income taxes | 67/77 | €2,738 | €4,249 | +€1,511 | +55.2% |
| Profit (loss) for the period | 9904 | €9,754 | €13,544 | +€3,789 | +38.8% |
| Profit (loss) for the period to be appropriated | 9905 | €9,754 | €13,544 | +€3,789 | +38.8% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.