Ioop: 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.
Ioop
Largest movements
- Cash -€47,321
down €47,321 (-73.8%), from €64,150 to €16,829
mainly Other debts (-€45,570) and Stocks and contracts (-€13,978)
- Stocks and contracts +€13,978
up €13,978 (+51.0%), from €27,404 to €41,383
- Tangible fixed assets -€9,452
down €9,452 (-39.0%), from €24,257 to €14,806
of which Furniture and vehicles: -€7,469
- Receivables within one year +€3,726
up €3,726 (+16.4%), from €22,656 to €26,382
of which Trade receivables: +€3,634
- Deferred charges and accrued income -€1,693
down €1,693 (-12.3%), from €13,736 to €12,043
- Other debts -€45,570
no longer reported in 2025 (was €45,570)
- Current portion of long-term debt -€6,161
down €6,161 (-49.6%), from €12,433 to €6,271
- Profit (loss) carried forward +€5,335
up €5,335 (+28.6%), from -€18,675 to -€13,340
- Trade debts +€5,115
up €5,115 (+29.6%), from €17,252 to €22,367
- Gross operating margin +€36,249
up €36,249 (+29.9%), from €121,295 to €157,544
- Staff costs +€1,959
up €1,959 (+1.5%), from €128,508 to €130,467
- Depreciation -€1,602
down €1,602 (-8.5%), from €18,949 to €17,347
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 | €152,203 | €111,443 | -€40,760 | -26.8% |
| Fixed assets | 21/28 | €24,257 | €14,806 | -€9,452 | -39.0% |
| Intangible fixed assets | 21 | - | €0 | = | |
| Tangible fixed assets | 22/27 | €24,257 | €14,806 | -€9,452 | -39.0% |
| Plant, machinery and equipment | 23 | €12,901 | €10,918 | -€1,983 | -15.4% |
| Furniture and vehicles | 24 | €11,357 | €3,888 | -€7,469 | -65.8% |
| Current assets | 29/58 | €127,946 | €96,637 | -€31,309 | -24.5% |
| Stocks and contracts in progress | 3 | €27,404 | €41,383 | +€13,978 | +51.0% |
| Stocks | 30/36 | €27,404 | €41,383 | +€13,978 | +51.0% |
| Amounts receivable within one year | 40/41 | €22,656 | €26,382 | +€3,726 | +16.4% |
| Trade receivables | 40 | €22,210 | €25,844 | +€3,634 | +16.4% |
| Other amounts receivable | 41 | €446 | €538 | +€93 | +20.8% |
| Cash at bank and in hand | 54/58 | €64,150 | €16,829 | -€47,321 | -73.8% |
| Deferred charges and accrued income | 490/1 | €13,736 | €12,043 | -€1,693 | -12.3% |
| Total equity and liabilities | 10/49 | €152,203 | €111,443 | -€40,760 | -26.8% |
| Equity | 10/15 | €69,048 | €74,383 | +€5,335 | +7.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €81,524 | €81,524 | = | 0.0% |
| Distributable reserves | 133 | €81,524 | €81,524 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,675 | -€13,340 | +€5,335 | +28.6% |
| Amounts payable | 17/49 | €83,155 | €37,059 | -€46,096 | -55.4% |
| Amounts payable within one year | 42/48 | €83,155 | €37,059 | -€46,096 | -55.4% |
| Current portion of amounts payable after more than one year | 42 | €12,433 | €6,271 | -€6,161 | -49.6% |
| Trade debts | 44 | €17,252 | €22,367 | +€5,115 | +29.6% |
| Suppliers | 440/4 | €17,252 | €22,367 | +€5,115 | +29.6% |
| Taxes, remuneration and social security | 45 | €7,900 | €8,421 | +€521 | +6.6% |
| Taxes | 450/3 | - | €426 | +€426 | |
| Remuneration and social security | 454/9 | €7,900 | €7,995 | +€95 | +1.2% |
| Other amounts payable | 47/48 | €45,570 | - | -€45,570 | |
| Remuneration, social security and pensions | 62 | €128,508 | €130,467 | +€1,959 | +1.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,949 | €17,347 | -€1,602 | -8.5% |
| Other operating charges | 640/8 | €2,496 | €2,594 | +€98 | +3.9% |
| Gross operating margin | 9900 | €121,295 | €157,544 | +€36,249 | +29.9% |
| Operating profit (loss) | 9901 | -€28,658 | €7,136 | +€35,794 | |
| Financial income | 75/76B | €158 | €364 | +€207 | +131% |
| Recurring financial income | 75 | €158 | €364 | +€207 | +131% |
| Financial charges | 65/66B | €966 | €1,323 | +€356 | +36.9% |
| Recurring financial charges | 65 | €966 | €1,323 | +€356 | +36.9% |
| Profit (loss) for the period before taxes | 9903 | -€29,467 | €6,177 | +€35,644 | |
| Income taxes | 67/77 | - | €842 | +€842 | |
| Profit (loss) for the period | 9904 | -€29,467 | €5,335 | +€34,802 | |
| Profit (loss) for the period to be appropriated | 9905 | -€29,467 | €5,335 | +€34,802 |
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 13 October 2026 via checked.be.