IOPOOL: what changed
What changed
IOPOOL
NACE 26.510, Manufacture of computer, electronic and optical products
filed annual accounts (NBB)
Net result for the year
-€565,823
2024 · -€474,103-€91,720
Equity
-€81,668
2024 · -€136,454+€54,786
Cash
€28,055
2024 · €320,831-€292,776
Balance sheet total
€1.2m
2024 · €1.5m-€326,994
Largest movements
Assets
- Cash -€292,776
down €292,776 (-91.3%), from €320,831 to €28,055
mainly Net result for the year (-€565,823) and Short-term financial debts (-€500,000)
- Receivables within one year +€178,175
up €178,175 (+46.9%), from €379,528 to €557,703
of which Trade receivables: +€180,668
- Stocks and contracts -€118,563
down €118,563 (-35.9%), from €330,267 to €211,704
- Intangible fixed assets -€66,633
down €66,633 (-15.7%), from €424,556 to €357,923
- Deferred charges and accrued income -€19,464
down €19,464 (-88.1%), from €22,086 to €2,622
Equity and liabilities
- Short-term financial debts -€500,000
down €500,000 (-100%), from €500,000 to €0
- Contributions +€195,013
up €195,013 (+77.4%), from €251,881 to €446,894
of which Capital: +€195,013
- Other debts -€138,602
down €138,602 (-100%), from €138,602 to €0
- Debts after one year +€97,702
up €97,702 (+20.5%), from €477,500 to €575,202
- Profit (loss) carried forward -€95,823
down €95,823 (-20.2%), from -€474,103 to -€569,926
Income statement
- Gross operating margin -€126,407
down €126,407 (-97.5%), from -€129,632 to -€256,039
- Financial charges -€30,408
down €30,408 (-46.4%), from €65,463 to €35,056
- Staff costs +€4,174
up €4,174 (+2.7%), from €154,025 to €158,199
- Depreciation -€3,608
down €3,608 (-2.2%), from €162,044 to €158,436
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€474,103
Gross operating margin
-€126,407
Staff costs
-€4,174
Depreciation
+€3,608
Other operating charges
-€873
Other operating items
+€4,774
Financial income
+€8
Financial charges
+€30,408
Taxes
+€937
Result 2025
-€565,823
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€481,960
Investment
-€84,070
Financing
+€273,254
Cash 2024
€320,831
From operations (derived)
-€481,960
Net result for the year
-€565,823
Depreciation
+€158,436
Stocks and contracts
+€118,563
Receivables within one year
-€178,175
Deferred charges and accrued income
+€19,464
Trade debts
+€81,342
Tax, wage and social debts
+€22,204
Other debts
-€138,602
Accrued charges and deferred income
+€631
Investment (derived)
-€84,070
Investment in fixed assets (net)
-€84,070
Financing
+€273,254
Debts after one year
+€97,702
Current portion of long-term debt
+€54,943
Short-term financial debts
-€500,000
Contributions, distributions and other
+€620,609
Cash 2025
€28,055
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,515,371 | €1,188,377 | -€326,994 | -21.6% |
| Fixed assets | 21/28 | €462,659 | €388,293 | -€74,366 | -16.1% |
| Intangible fixed assets | 21 | €424,556 | €357,923 | -€66,633 | -15.7% |
| Tangible fixed assets | 22/27 | €18,985 | €11,253 | -€7,733 | -40.7% |
| Plant, machinery and equipment | 23 | €17,257 | €10,186 | -€7,071 | -41.0% |
| Furniture and vehicles | 24 | €1,728 | €1,067 | -€662 | -38.3% |
| Financial fixed assets | 28 | €19,117 | €19,117 | = | 0.0% |
| Current assets | 29/58 | €1,052,712 | €800,084 | -€252,628 | -24.0% |
| Stocks and contracts in progress | 3 | €330,267 | €211,704 | -€118,563 | -35.9% |
| Stocks | 30/36 | €330,267 | €211,704 | -€118,563 | -35.9% |
| Amounts receivable within one year | 40/41 | €379,528 | €557,703 | +€178,175 | +46.9% |
| Trade receivables | 40 | €365,314 | €545,982 | +€180,668 | +49.5% |
| Other amounts receivable | 41 | €14,214 | €11,721 | -€2,493 | -17.5% |
| Cash at bank and in hand | 54/58 | €320,831 | €28,055 | -€292,776 | -91.3% |
| Deferred charges and accrued income | 490/1 | €22,086 | €2,622 | -€19,464 | -88.1% |
| Total equity and liabilities | 10/49 | €1,515,371 | €1,188,377 | -€326,994 | -21.6% |
| Equity | 10/15 | -€136,454 | -€81,668 | +€54,786 | +40.1% |
| Contributions | 10/11 | €251,881 | €446,894 | +€195,013 | +77.4% |
| Capital | 10 | €251,881 | €446,894 | +€195,013 | +77.4% |
| Issued capital | 100 | €251,881 | €446,894 | +€195,013 | +77.4% |
| Contributions outside capital | 11 | €0 | - | = | |
| Share premium | 1100/10 | €0 | - | = | |
| Profit (loss) carried forward | 14 | -€474,103 | -€569,926 | -€95,823 | -20.2% |
| Investment grants | 15 | €85,768 | €41,365 | -€44,404 | -51.8% |
| Amounts payable | 17/49 | €1,651,825 | €1,270,045 | -€381,780 | -23.1% |
| Amounts payable after more than one year | 17 | €477,500 | €575,202 | +€97,702 | +20.5% |
| Financial debts | 170/4 | €477,500 | €575,202 | +€97,702 | +20.5% |
| Amounts payable within one year | 42/48 | €1,174,325 | €694,212 | -€480,113 | -40.9% |
| Current portion of amounts payable after more than one year | 42 | €34,941 | €89,884 | +€54,943 | +157% |
| Financial debts | 43 | €500,000 | €0 | -€500,000 | -100% |
| Credit institutions | 430/8 | €500,000 | €0 | -€500,000 | -100% |
| Trade debts | 44 | €490,175 | €571,517 | +€81,342 | +16.6% |
| Suppliers | 440/4 | €490,175 | €571,517 | +€81,342 | +16.6% |
| Taxes, remuneration and social security | 45 | €10,607 | €32,811 | +€22,204 | +209% |
| Taxes | 450/3 | €1,592 | €9,771 | +€8,179 | +514% |
| Remuneration and social security | 454/9 | €9,015 | €23,040 | +€14,025 | +156% |
| Other amounts payable | 47/48 | €138,602 | €0 | -€138,602 | -100% |
| Accrued charges and deferred income | 492/3 | - | €631 | +€631 | |
| Remuneration, social security and pensions | 62 | €154,025 | €158,199 | +€4,174 | +2.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €162,044 | €158,436 | -€3,608 | -2.2% |
| Other operating charges | 640/8 | €1,406 | €2,279 | +€873 | +62.1% |
| Non-recurring operating charges | 66A | €4,774 | €0 | -€4,774 | -100% |
| Gross operating margin | 9900 | -€129,632 | -€256,039 | -€126,407 | -97.5% |
| Operating profit (loss) | 9901 | -€451,881 | -€574,953 | -€123,072 | -27.2% |
| Financial income | 75/76B | €44,404 | €44,412 | +€8 | 0.0% |
| Recurring financial income | 75 | €44,404 | €44,412 | +€8 | 0.0% |
| Financial charges | 65/66B | €65,463 | €35,056 | -€30,408 | -46.4% |
| Recurring financial charges | 65 | €65,463 | €35,056 | -€30,408 | -46.4% |
| Profit (loss) for the period before taxes | 9903 | -€472,941 | -€565,597 | -€92,656 | -19.6% |
| Income taxes | 67/77 | €1,163 | €226 | -€937 | -80.6% |
| Profit (loss) for the period | 9904 | -€474,103 | -€565,823 | -€91,720 | -19.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€474,103 | -€565,823 | -€91,720 | -19.3% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.