IONIX: 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.
IONIX
Largest movements
- Receivables within one year -€28,030
down €28,030 (-29.8%), from €94,169 to €66,138
of which Other amounts receivable: -€26,802
- Cash -€11,278
down €11,278 (-55.0%), from €20,504 to €9,225
mainly Advances received (-€25,846) and Net result for the year (-€15,448)
- Tangible fixed assets -€4,376
down €4,376 (-32.5%), from €13,448 to €9,072
of which Land and buildings: -€4,376
- Advances received -€25,846
no longer reported in 2025 (was €25,846)
- Profit (loss) carried forward -€15,448
down €15,448 (-66.7%), from €23,176 to €7,727
- Trade debts -€2,391
no longer reported in 2025 (was €2,391)
- Depreciation -€17,057
down €17,057 (-79.6%), from €21,433 to €4,376
- Taxes -€16,202
down €16,202, from €8,702 to -€7,500
- Gross operating margin +€12,692
up €12,692 (+43.4%), from -€29,227 to -€16,534
- Financial income -€2,306
no longer reported in 2025 (was €2,306)
- Other operating charges -€506
down €506 (-25.5%), from €1,981 to €1,475
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 | €128,120 | €84,436 | -€43,684 | -34.1% |
| Fixed assets | 21/28 | €13,448 | €9,072 | -€4,376 | -32.5% |
| Tangible fixed assets | 22/27 | €13,448 | €9,072 | -€4,376 | -32.5% |
| Land and buildings | 22 | €12,846 | €8,471 | -€4,376 | -34.1% |
| Plant, machinery and equipment | 23 | €602 | €602 | = | 0.0% |
| Current assets | 29/58 | €114,672 | €75,364 | -€39,309 | -34.3% |
| Amounts receivable within one year | 40/41 | €94,169 | €66,138 | -€28,030 | -29.8% |
| Trade receivables | 40 | €1,228 | - | -€1,228 | |
| Other amounts receivable | 41 | €92,940 | €66,138 | -€26,802 | -28.8% |
| Cash at bank and in hand | 54/58 | €20,504 | €9,225 | -€11,278 | -55.0% |
| Total equity and liabilities | 10/49 | €128,120 | €84,436 | -€43,684 | -34.1% |
| Equity | 10/15 | €98,009 | €82,561 | -€15,448 | -15.8% |
| Contributions | 10/11 | €6,250 | €6,250 | = | 0.0% |
| Reserves | 13 | €68,583 | €68,583 | = | 0.0% |
| Distributable reserves | 133 | €68,583 | €68,583 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,176 | €7,727 | -€15,448 | -66.7% |
| Amounts payable | 17/49 | €30,111 | €1,875 | -€28,236 | -93.8% |
| Amounts payable within one year | 42/48 | €30,111 | €1,875 | -€28,236 | -93.8% |
| Current portion of amounts payable after more than one year | 42 | €1,875 | €1,875 | = | 0.0% |
| Trade debts | 44 | €2,391 | - | -€2,391 | |
| Suppliers | 440/4 | €2,391 | - | -€2,391 | |
| Advances received on contracts in progress | 46 | €25,846 | - | -€25,846 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,433 | €4,376 | -€17,057 | -79.6% |
| Other operating charges | 640/8 | €1,981 | €1,475 | -€506 | -25.5% |
| Gross operating margin | 9900 | -€29,227 | -€16,534 | +€12,692 | +43.4% |
| Operating profit (loss) | 9901 | -€52,641 | -€22,385 | +€30,256 | +57.5% |
| Financial income | 75/76B | €2,306 | - | -€2,306 | |
| Recurring financial income | 75 | €2,306 | - | -€2,306 | |
| Financial charges | 65/66B | €551 | €563 | +€12 | +2.2% |
| Recurring financial charges | 65 | €551 | €563 | +€12 | +2.2% |
| Profit (loss) for the period before taxes | 9903 | -€50,886 | -€22,948 | +€27,938 | +54.9% |
| Income taxes | 67/77 | €8,702 | -€7,500 | -€16,202 | |
| Profit (loss) for the period | 9904 | -€59,587 | -€15,448 | +€44,139 | +74.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€59,587 | -€15,448 | +€44,139 | +74.1% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.