IONIO: 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.
IONIO
Largest movements
- Receivables within one year +€7,974
up €7,974 (+362.0%), from €2,203 to €10,177
of which Trade receivables: +€9,705
- Stocks and contracts +€6,366
new in 2025: €6,366
- Tangible fixed assets -€3,793
down €3,793 (-82.4%), from €4,605 to €812
of which Other tangible fixed assets: -€2,966
- Cash -€3,003
down €3,003 (-80.0%), from €3,753 to €749
mainly Other debts (-€9,291) and Receivables within one year (-€7,974)
- Other debts -€9,291
down €9,291 (-11.2%), from €82,801 to €73,510
- Advances received +€8,900
new in 2025: €8,900
- Profit (loss) carried forward +€7,369
up €7,369 (+10.5%), from -€70,094 to -€62,726
- Trade debts +€566
up €566 (+994.2%), from €57 to €623
- Gross operating margin +€18,117
up €18,117, from -€6,258 to €11,859
- Depreciation -€282
down €282 (-6.9%), from €4,074 to €3,793
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 | €14,763 | €22,306 | +€7,543 | +51.1% |
| Fixed assets | 21/28 | €8,808 | €5,015 | -€3,793 | -43.1% |
| Tangible fixed assets | 22/27 | €4,605 | €812 | -€3,793 | -82.4% |
| Furniture and vehicles | 24 | €1,389 | €562 | -€827 | -59.5% |
| Other tangible fixed assets | 26 | €3,215 | €250 | -€2,966 | -92.2% |
| Financial fixed assets | 28 | €4,203 | €4,203 | = | 0.0% |
| Current assets | 29/58 | €5,955 | €17,291 | +€11,336 | +190.3% |
| Stocks and contracts in progress | 3 | - | €6,366 | +€6,366 | |
| Stocks | 30/36 | - | €6,366 | +€6,366 | |
| Amounts receivable within one year | 40/41 | €2,203 | €10,177 | +€7,974 | +362.0% |
| Trade receivables | 40 | - | €9,705 | +€9,705 | |
| Other amounts receivable | 41 | €2,203 | €472 | -€1,731 | -78.6% |
| Cash at bank and in hand | 54/58 | €3,753 | €749 | -€3,003 | -80.0% |
| Total equity and liabilities | 10/49 | €14,763 | €22,306 | +€7,543 | +51.1% |
| Equity | 10/15 | -€68,094 | -€60,726 | +€7,369 | +10.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€70,094 | -€62,726 | +€7,369 | +10.5% |
| Amounts payable | 17/49 | €82,857 | €83,032 | +€175 | +0.2% |
| Amounts payable within one year | 42/48 | €82,857 | €83,032 | +€175 | +0.2% |
| Trade debts | 44 | €57 | €623 | +€566 | +994.2% |
| Suppliers | 440/4 | €57 | €623 | +€566 | +994.2% |
| Advances received on contracts in progress | 46 | - | €8,900 | +€8,900 | |
| Other amounts payable | 47/48 | €82,801 | €73,510 | -€9,291 | -11.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,074 | €3,793 | -€282 | -6.9% |
| Other operating charges | 640/8 | €494 | €453 | -€41 | -8.3% |
| Gross operating margin | 9900 | -€6,258 | €11,859 | +€18,117 | |
| Operating profit (loss) | 9901 | -€10,827 | €7,613 | +€18,440 | |
| Financial income | 75/76B | €0 | €0 | +€0 | +3500.0% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +3500.0% |
| Financial charges | 65/66B | €224 | €245 | +€21 | +9.3% |
| Recurring financial charges | 65 | €224 | €245 | +€21 | +9.3% |
| Profit (loss) for the period before taxes | 9903 | -€11,051 | €7,369 | +€18,419 | |
| Profit (loss) for the period | 9904 | -€11,051 | €7,369 | +€18,419 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,051 | €7,369 | +€18,419 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.