"IonIT": 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.
"IonIT"
Largest movements
- Tangible fixed assets -€4,472
down €4,472 (-26.6%), from €16,827 to €12,355
of which Furniture and vehicles: -€4,155
- Cash +€2,984
up €2,984 (+12.1%), from €24,692 to €27,676
mainly Net result for the year (+€35,287) and Other debts (+€27,646)
- Other debts +€27,646
up €27,646 (+198%), from €13,966 to €41,612
- Debts after one year -€23,034
down €23,034 (-66.5%), from €34,660 to €11,626
- Reserves -€10,677
down €10,677 (-85.2%), from €12,537 to €1,860
of which Distributable reserves: -€10,677
- Tax, wage and social debts +€3,833
up €3,833 (+38.6%), from €9,942 to €13,776
of which Taxes: +€3,519
- Gross operating margin +€23,664
up €23,664 (+30.1%), from €78,569 to €102,233
- Taxes +€5,685
up €5,685 (+74.5%), from €7,629 to €13,314
- Staff costs +€1,649
up €1,649 (+3.6%), from €45,945 to €47,594
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 | €94,612 | €92,468 | -€2,144 | -2.3% |
| Fixed assets | 21/28 | €68,527 | €64,055 | -€4,472 | -6.5% |
| Tangible fixed assets | 22/27 | €16,827 | €12,355 | -€4,472 | -26.6% |
| Plant, machinery and equipment | 23 | €593 | €277 | -€317 | -53.4% |
| Furniture and vehicles | 24 | €16,234 | €12,078 | -€4,155 | -25.6% |
| Financial fixed assets | 28 | €51,700 | €51,700 | = | 0.0% |
| Current assets | 29/58 | €26,085 | €28,413 | +€2,327 | +8.9% |
| Amounts receivable within one year | 40/41 | €473 | - | -€473 | |
| Other amounts receivable | 41 | €473 | - | -€473 | |
| Cash at bank and in hand | 54/58 | €24,692 | €27,676 | +€2,984 | +12.1% |
| Deferred charges and accrued income | 490/1 | €920 | €736 | -€184 | -20.0% |
| Total equity and liabilities | 10/49 | €94,612 | €92,468 | -€2,144 | -2.3% |
| Equity | 10/15 | €31,137 | €20,460 | -€10,677 | -34.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €12,537 | €1,860 | -€10,677 | -85.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €10,677 | - | -€10,677 | |
| Amounts payable | 17/49 | €63,476 | €72,008 | +€8,532 | +13.4% |
| Amounts payable after more than one year | 17 | €34,660 | €11,626 | -€23,034 | -66.5% |
| Financial debts | 170/4 | €34,660 | €11,626 | -€23,034 | -66.5% |
| Amounts payable within one year | 42/48 | €28,816 | €60,381 | +€31,566 | +110% |
| Current portion of amounts payable after more than one year | 42 | €3,381 | €3,573 | +€192 | +5.7% |
| Trade debts | 44 | €1,527 | €1,420 | -€107 | -7.0% |
| Suppliers | 440/4 | €1,527 | €1,420 | -€107 | -7.0% |
| Taxes, remuneration and social security | 45 | €9,942 | €13,776 | +€3,833 | +38.6% |
| Taxes | 450/3 | €4,731 | €8,250 | +€3,519 | +74.4% |
| Remuneration and social security | 454/9 | €5,211 | €5,526 | +€315 | +6.0% |
| Other amounts payable | 47/48 | €13,966 | €41,612 | +€27,646 | +198% |
| Remuneration, social security and pensions | 62 | €45,945 | €47,594 | +€1,649 | +3.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,472 | €4,472 | = | 0.0% |
| Other operating charges | 640/8 | €484 | €453 | -€32 | -6.5% |
| Gross operating margin | 9900 | €78,569 | €102,233 | +€23,664 | +30.1% |
| Operating profit (loss) | 9901 | €27,668 | €49,715 | +€22,047 | +79.7% |
| Financial income | 75/76B | €258 | €442 | +€183 | +71.0% |
| Recurring financial income | 75 | €258 | €442 | +€183 | +71.0% |
| Financial charges | 65/66B | €2,381 | €1,556 | -€825 | -34.6% |
| Recurring financial charges | 65 | €2,381 | €1,556 | -€825 | -34.6% |
| Profit (loss) for the period before taxes | 9903 | €25,545 | €48,601 | +€23,055 | +90.3% |
| Income taxes | 67/77 | €7,629 | €13,314 | +€5,685 | +74.5% |
| Profit (loss) for the period | 9904 | €17,917 | €35,287 | +€17,370 | +96.9% |
| Profit (loss) for the period to be appropriated | 9905 | €17,917 | €35,287 | +€17,370 | +96.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.