IONNÈSSE: 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.
IONNÈSSE
Largest movements
- Deferred charges and accrued income +€7,153
up €7,153 (+489.7%), from €1,461 to €8,614
- Tangible fixed assets -€5,932
down €5,932 (-32.3%), from €18,343 to €12,411
- Cash -€625
down €625 (-24.5%), from €2,554 to €1,928
mainly Deferred charges and accrued income (-€7,153) and Other debts (-€6,701)
- Other debts -€6,701
down €6,701 (-41.9%), from €16,000 to €9,299
- Tax, wage and social debts +€4,326
up €4,326 (+601.8%), from €719 to €5,045
of which Taxes: +€2,647
- Profit (loss) carried forward +€2,238
up €2,238 (+123.8%), from €1,808 to €4,046
- Trade debts +€534
up €534 (+667.4%), from €80 to €614
- Gross operating margin +€4,286
up €4,286 (+57.0%), from €7,517 to €11,803
- Depreciation +€2,063
up €2,063 (+41.5%), from €4,967 to €7,030
- Taxes +€1,228
up €1,228 (+170.8%), from €719 to €1,947
- Other operating charges +€481
new in 2025: €481
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 | €22,607 | €23,203 | +€596 | +2.6% |
| Fixed assets | 21/28 | €18,593 | €12,661 | -€5,932 | -31.9% |
| Tangible fixed assets | 22/27 | €18,343 | €12,411 | -€5,932 | -32.3% |
| Furniture and vehicles | 24 | €18,343 | €12,411 | -€5,932 | -32.3% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €4,014 | €10,543 | +€6,528 | +162.6% |
| Cash at bank and in hand | 54/58 | €2,554 | €1,928 | -€625 | -24.5% |
| Deferred charges and accrued income | 490/1 | €1,461 | €8,614 | +€7,153 | +489.7% |
| Total equity and liabilities | 10/49 | €22,607 | €23,203 | +€596 | +2.6% |
| Equity | 10/15 | €5,808 | €8,046 | +€2,238 | +38.5% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,808 | €4,046 | +€2,238 | +123.8% |
| Amounts payable | 17/49 | €16,799 | €15,158 | -€1,641 | -9.8% |
| Amounts payable within one year | 42/48 | €16,799 | €14,958 | -€1,841 | -11.0% |
| Trade debts | 44 | €80 | €614 | +€534 | +667.4% |
| Suppliers | 440/4 | €80 | €614 | +€534 | +667.4% |
| Taxes, remuneration and social security | 45 | €719 | €5,045 | +€4,326 | +601.8% |
| Taxes | 450/3 | €719 | €3,365 | +€2,647 | +368.2% |
| Remuneration and social security | 454/9 | - | €1,679 | +€1,679 | |
| Other amounts payable | 47/48 | €16,000 | €9,299 | -€6,701 | -41.9% |
| Accrued charges and deferred income | 492/3 | - | €200 | +€200 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,967 | €7,030 | +€2,063 | +41.5% |
| Other operating charges | 640/8 | - | €481 | +€481 | |
| Gross operating margin | 9900 | €7,517 | €11,803 | +€4,286 | +57.0% |
| Operating profit (loss) | 9901 | €2,550 | €4,292 | +€1,742 | +68.3% |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €23 | €110 | +€87 | +377.7% |
| Recurring financial charges | 65 | €23 | €110 | +€87 | +377.7% |
| Profit (loss) for the period before taxes | 9903 | €2,527 | €4,184 | +€1,657 | +65.6% |
| Income taxes | 67/77 | €719 | €1,947 | +€1,228 | +170.8% |
| Profit (loss) for the period | 9904 | €1,808 | €2,238 | +€430 | +23.8% |
| Profit (loss) for the period to be appropriated | 9905 | €1,808 | €2,238 | +€430 | +23.8% |
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 8 October 2026 via checked.be.