iOnLogistics: 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.
iOnLogistics
Largest movements
- Intangible fixed assets -€55,859
down €55,859 (-6.2%), from €898,302 to €842,443
- Receivables within one year -€39,674
down €39,674 (-8.7%), from €457,602 to €417,928
- Cash -€25,998
down €25,998 (-40.3%), from €64,442 to €38,444
mainly Investment in fixed assets (net) (-€202,635) and Net result for the year (-€83,489)
- Profit (loss) carried forward -€83,489
down €83,489 (-35.7%), from €233,975 to €150,487
- Trade debts -€67,140
down €67,140 (-45.4%), from €147,910 to €80,770
- Tax, wage and social debts +€21,862
up €21,862 (+35.6%), from €61,497 to €83,359
of which Taxes: +€15,693
- Accrued charges and deferred income -€20,553
down €20,553 (-44.2%), from €46,530 to €25,977
- Short-term financial debts +€20,235
up €20,235 (+64.9%), from €31,171 to €51,406
of which Credit institutions: +€20,000
- Gross operating margin -€343,220
down €343,220 (-81.7%), from €420,346 to €77,127
- Depreciation -€39,990
down €39,990 (-13.0%), from €308,785 to €268,795
- Taxes -€21,309
down €21,309 (-95.9%), from €22,225 to €916
- Write-downs -€16,792
no longer reported in 2025 (was €16,792)
- Staff costs -€11,667
down €11,667 (-10.8%), from €107,561 to €95,894
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 | €1,457,755 | €1,320,081 | -€137,674 | -9.4% |
| Fixed assets | 21/28 | €913,203 | €847,043 | -€66,160 | -7.2% |
| Intangible fixed assets | 21 | €898,302 | €842,443 | -€55,859 | -6.2% |
| Tangible fixed assets | 22/27 | €11,573 | €1,272 | -€10,301 | -89.0% |
| Plant, machinery and equipment | 23 | €3,062 | €1,272 | -€1,790 | -58.5% |
| Leasing and similar rights | 25 | €8,511 | - | -€8,511 | |
| Financial fixed assets | 28 | €3,328 | €3,328 | = | 0.0% |
| Current assets | 29/58 | €544,552 | €473,038 | -€71,514 | -13.1% |
| Amounts receivable within one year | 40/41 | €457,602 | €417,928 | -€39,674 | -8.7% |
| Trade receivables | 40 | €457,602 | €417,928 | -€39,674 | -8.7% |
| Cash at bank and in hand | 54/58 | €64,442 | €38,444 | -€25,998 | -40.3% |
| Deferred charges and accrued income | 490/1 | €22,508 | €16,666 | -€5,842 | -26.0% |
| Total equity and liabilities | 10/49 | €1,457,755 | €1,320,081 | -€137,674 | -9.4% |
| Equity | 10/15 | €1,162,058 | €1,078,569 | -€83,489 | -7.2% |
| Contributions | 10/11 | €915,000 | €915,000 | = | 0.0% |
| Capital | 10 | €915,000 | €915,000 | = | 0.0% |
| Issued capital | 100 | €915,000 | €915,000 | = | 0.0% |
| Reserves | 13 | €13,083 | €13,083 | = | 0.0% |
| Non-distributable reserves | 130/1 | €13,083 | €13,083 | = | 0.0% |
| Legal reserve | 130 | €13,083 | €13,083 | = | 0.0% |
| Profit (loss) carried forward | 14 | €233,975 | €150,487 | -€83,489 | -35.7% |
| Amounts payable | 17/49 | €295,697 | €241,511 | -€54,185 | -18.3% |
| Amounts payable after more than one year | 17 | €2,572 | - | -€2,572 | |
| Financial debts | 170/4 | €2,572 | - | -€2,572 | |
| Amounts payable within one year | 42/48 | €246,595 | €215,534 | -€31,060 | -12.6% |
| Current portion of amounts payable after more than one year | 42 | €6,017 | - | -€6,017 | |
| Financial debts | 43 | €31,171 | €51,406 | +€20,235 | +64.9% |
| Credit institutions | 430/8 | €30,000 | €50,000 | +€20,000 | +66.7% |
| Other loans | 439 | €1,171 | €1,406 | +€235 | +20.0% |
| Trade debts | 44 | €147,910 | €80,770 | -€67,140 | -45.4% |
| Suppliers | 440/4 | €147,910 | €80,770 | -€67,140 | -45.4% |
| Taxes, remuneration and social security | 45 | €61,497 | €83,359 | +€21,862 | +35.6% |
| Taxes | 450/3 | €52,079 | €67,771 | +€15,693 | +30.1% |
| Remuneration and social security | 454/9 | €9,418 | €15,587 | +€6,169 | +65.5% |
| Accrued charges and deferred income | 492/3 | €46,530 | €25,977 | -€20,553 | -44.2% |
| Non-recurring operating income | 76A | - | €1,558 | +€1,558 | |
| Remuneration, social security and pensions | 62 | €107,561 | €95,894 | -€11,667 | -10.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €308,785 | €268,795 | -€39,990 | -13.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €16,792 | - | -€16,792 | |
| Other operating charges | 640/8 | €2,364 | €1,904 | -€460 | -19.5% |
| Operating charges capitalised as restructuring costs | 649 | -€148,264 | -€211,146 | -€62,882 | -42.4% |
| Gross operating margin | 9900 | €420,346 | €77,127 | -€343,220 | -81.7% |
| Operating profit (loss) | 9901 | €133,108 | -€78,321 | -€211,429 | |
| Financial income | 75/76B | €0 | €3 | +€3 | +31200.0% |
| Recurring financial income | 75 | €0 | €3 | +€3 | +31200.0% |
| Financial charges | 65/66B | €7,103 | €4,255 | -€2,848 | -40.1% |
| Recurring financial charges | 65 | €7,103 | €4,255 | -€2,848 | -40.1% |
| Profit (loss) for the period before taxes | 9903 | €126,006 | -€82,573 | -€208,578 | |
| Income taxes | 67/77 | €22,225 | €916 | -€21,309 | -95.9% |
| Profit (loss) for the period | 9904 | €103,780 | -€83,489 | -€187,269 | |
| Profit (loss) for the period to be appropriated | 9905 | €103,780 | -€83,489 | -€187,269 |
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 10 October 2026 via checked.be.