IONIA: 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.
IONIA
Largest movements
- Receivables within one year -€273,325
down €273,325 (-91.6%), from €298,531 to €25,207
of which Other amounts receivable: -€274,396
- Cash +€60,952
up €60,952 (+24.4%), from €249,336 to €310,288
mainly Receivables within one year (+€273,325) and Stocks and contracts (+€40,824)
- Stocks and contracts -€40,824
down €40,824 (-23.5%), from €173,426 to €132,602
- Deferred charges and accrued income -€11,912
no longer reported in 2025 (was €11,912)
- Other debts -€181,461
no longer reported in 2025 (was €181,461)
- Trade debts -€46,404
down €46,404 (-9.0%), from €513,464 to €467,061
- Profit (loss) carried forward -€32,144
new in 2025: -€32,144
- Gross operating margin -€147,881
down €147,881 (-25.2%), from €587,817 to €439,935
- Other operating charges -€37,635
down €37,635 (-30.4%), from €123,629 to €85,994
- Staff costs -€12,970
down €12,970 (-3.4%), from €377,832 to €364,862
- Financial charges -€10,624
down €10,624 (-58.3%), from €18,213 to €7,589
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 | €807,902 | €540,750 | -€267,152 | -33.1% |
| Fixed assets | 21/28 | €74,697 | €72,653 | -€2,043 | -2.7% |
| Tangible fixed assets | 22/27 | €74,548 | €72,505 | -€2,043 | -2.7% |
| Plant, machinery and equipment | 23 | €73,507 | €71,797 | -€1,710 | -2.3% |
| Furniture and vehicles | 24 | €1,041 | €708 | -€333 | -32.0% |
| Financial fixed assets | 28 | €149 | €149 | = | 0.0% |
| Current assets | 29/58 | €733,206 | €468,096 | -€265,109 | -36.2% |
| Stocks and contracts in progress | 3 | €173,426 | €132,602 | -€40,824 | -23.5% |
| Stocks | 30/36 | €173,426 | €132,602 | -€40,824 | -23.5% |
| Amounts receivable within one year | 40/41 | €298,531 | €25,207 | -€273,325 | -91.6% |
| Trade receivables | 40 | - | €1,071 | +€1,071 | |
| Other amounts receivable | 41 | €298,531 | €24,135 | -€274,396 | -91.9% |
| Cash at bank and in hand | 54/58 | €249,336 | €310,288 | +€60,952 | +24.4% |
| Deferred charges and accrued income | 490/1 | €11,912 | - | -€11,912 | |
| Total equity and liabilities | 10/49 | €807,902 | €540,750 | -€267,152 | -33.1% |
| Equity | 10/15 | €61,273 | €29,128 | -€32,144 | -52.5% |
| Contributions | 10/11 | €24,000 | €24,000 | = | 0.0% |
| Reserves | 13 | €37,273 | €37,273 | = | 0.0% |
| Distributable reserves | 133 | €37,273 | €37,273 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€32,144 | -€32,144 | |
| Amounts payable | 17/49 | €746,630 | €511,621 | -€235,008 | -31.5% |
| Amounts payable within one year | 42/48 | €746,630 | €511,621 | -€235,008 | -31.5% |
| Trade debts | 44 | €513,464 | €467,061 | -€46,404 | -9.0% |
| Suppliers | 440/4 | €513,464 | €467,061 | -€46,404 | -9.0% |
| Taxes, remuneration and social security | 45 | €51,704 | €44,561 | -€7,143 | -13.8% |
| Taxes | 450/3 | €6,913 | - | -€6,913 | |
| Remuneration and social security | 454/9 | €44,791 | €44,561 | -€230 | -0.5% |
| Other amounts payable | 47/48 | €181,461 | - | -€181,461 | |
| Remuneration, social security and pensions | 62 | €377,832 | €364,862 | -€12,970 | -3.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,688 | €15,111 | -€576 | -3.7% |
| Other operating charges | 640/8 | €123,629 | €85,994 | -€37,635 | -30.4% |
| Gross operating margin | 9900 | €587,817 | €439,935 | -€147,881 | -25.2% |
| Operating profit (loss) | 9901 | €70,668 | -€26,032 | -€96,700 | |
| Financial income | 75/76B | €3,284 | €1,476 | -€1,809 | -55.1% |
| Recurring financial income | 75 | €3,284 | €1,476 | -€1,809 | -55.1% |
| Financial charges | 65/66B | €18,213 | €7,589 | -€10,624 | -58.3% |
| Recurring financial charges | 65 | €18,213 | €7,589 | -€10,624 | -58.3% |
| Profit (loss) for the period before taxes | 9903 | €55,740 | -€32,144 | -€87,884 | |
| Income taxes | 67/77 | €4,251 | - | -€4,251 | |
| Profit (loss) for the period | 9904 | €51,489 | -€32,144 | -€83,633 | |
| Profit (loss) for the period to be appropriated | 9905 | €51,489 | -€32,144 | -€83,633 |
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.