iOnAsJ: 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.
iOnAsJ
Largest movements
- Cash -€18,341
down €18,341 (-24.5%), from €74,966 to €56,625
mainly Contributions, distributions and other (-€34,214) and Receivables within one year (-€16,348)
- Receivables within one year +€16,348
up €16,348 (+107%), from €15,235 to €31,583
of which Trade receivables: +€16,292
- Other debts -€3,108
down €3,108 (-7.8%), from €39,801 to €36,694
- Tax, wage and social debts +€2,926
up €2,926 (+66.3%), from €4,412 to €7,338
- Trade debts -€2,479
down €2,479 (-87.4%), from €2,838 to €359
No income-statement line moved by more than 1% of the activity.
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 | €92,125 | €89,477 | -€2,648 | -2.9% |
| Fixed assets | 21/28 | €1,009 | €1,269 | +€260 | +25.8% |
| Tangible fixed assets | 22/27 | €984 | €1,244 | +€260 | +26.5% |
| Furniture and vehicles | 24 | €984 | €1,244 | +€260 | +26.5% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €91,117 | €88,208 | -€2,909 | -3.2% |
| Amounts receivable within one year | 40/41 | €15,235 | €31,583 | +€16,348 | +107% |
| Trade receivables | 40 | €14,335 | €30,627 | +€16,292 | +114% |
| Other amounts receivable | 41 | €900 | €956 | +€56 | +6.2% |
| Cash at bank and in hand | 54/58 | €74,966 | €56,625 | -€18,341 | -24.5% |
| Deferred charges and accrued income | 490/1 | €915 | €0 | -€915 | -100% |
| Total equity and liabilities | 10/49 | €92,125 | €89,477 | -€2,648 | -2.9% |
| Equity | 10/15 | €44,687 | €44,687 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €26,087 | €26,087 | = | 0.0% |
| Distributable reserves | 133 | €26,087 | €26,087 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €47,439 | €44,790 | -€2,648 | -5.6% |
| Amounts payable within one year | 42/48 | €47,051 | €44,390 | -€2,661 | -5.7% |
| Trade debts | 44 | €2,838 | €359 | -€2,479 | -87.4% |
| Suppliers | 440/4 | €2,838 | €359 | -€2,479 | -87.4% |
| Taxes, remuneration and social security | 45 | €4,412 | €7,338 | +€2,926 | +66.3% |
| Taxes | 450/3 | €4,412 | €7,338 | +€2,926 | +66.3% |
| Other amounts payable | 47/48 | €39,801 | €36,694 | -€3,108 | -7.8% |
| Accrued charges and deferred income | 492/3 | €387 | €400 | +€12 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €609 | €922 | +€313 | +51.5% |
| Other operating charges | 640/8 | €291 | €294 | +€4 | +1.2% |
| Gross operating margin | 9900 | €45,633 | €45,588 | -€46 | -0.1% |
| Operating profit (loss) | 9901 | €44,734 | €44,372 | -€363 | -0.8% |
| Financial income | 75/76B | €292 | €408 | +€116 | +39.8% |
| Recurring financial income | 75 | €292 | €408 | +€116 | +39.8% |
| Financial charges | 65/66B | €1,746 | €1,384 | -€362 | -20.7% |
| Recurring financial charges | 65 | €1,746 | €1,384 | -€362 | -20.7% |
| Profit (loss) for the period before taxes | 9903 | €43,280 | €43,396 | +€116 | +0.3% |
| Income taxes | 67/77 | €9,190 | €9,182 | -€8 | -0.1% |
| Profit (loss) for the period | 9904 | €34,090 | €34,214 | +€124 | +0.4% |
| Profit (loss) for the period to be appropriated | 9905 | €34,090 | €34,214 | +€124 | +0.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.