Ioqui: 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.
Ioqui
Largest movements
- Current investments +€17,399
up €17,399 (+114.2%), from €15,234 to €32,633
- Cash -€16,074
down €16,074 (-84.9%), from €18,939 to €2,865
mainly Current investments (-€17,399) and Debts after one year (-€15,818)
- Receivables within one year +€12,070
up €12,070 (+109.8%), from €10,993 to €23,063
of which Trade receivables: +€10,851
- Reserves +€29,154
up €29,154 (+14.0%), from €207,957 to €237,111
- Debts after one year -€15,818
down €15,818 (-21.8%), from €72,597 to €56,779
- Financial income -€149,994
down €149,994 (-89.5%), from €167,526 to €17,532
- Gross operating margin -€11,833
down €11,833 (-33.5%), from €35,279 to €23,446
- Taxes -€1,963
down €1,963 (-22.8%), from €8,623 to €6,660
- Financial charges -€560
down €560 (-12.1%), from €4,610 to €4,050
- Other operating charges -€384
down €384 (-52.7%), from €728 to €344
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 | €398,494 | €411,136 | +€12,641 | +3.2% |
| Fixed assets | 21/28 | €353,195 | €352,425 | -€770 | -0.2% |
| Tangible fixed assets | 22/27 | €3,195 | €2,425 | -€770 | -24.1% |
| Furniture and vehicles | 24 | €3,195 | €2,425 | -€770 | -24.1% |
| Financial fixed assets | 28 | €350,000 | €350,000 | = | 0.0% |
| Current assets | 29/58 | €45,299 | €58,711 | +€13,412 | +29.6% |
| Amounts receivable within one year | 40/41 | €10,993 | €23,063 | +€12,070 | +109.8% |
| Trade receivables | 40 | €10,420 | €21,271 | +€10,851 | +104.1% |
| Other amounts receivable | 41 | €574 | €1,792 | +€1,219 | +212.5% |
| Current investments | 50/53 | €15,234 | €32,633 | +€17,399 | +114.2% |
| Cash at bank and in hand | 54/58 | €18,939 | €2,865 | -€16,074 | -84.9% |
| Deferred charges and accrued income | 490/1 | €133 | €150 | +€17 | +12.9% |
| Total equity and liabilities | 10/49 | €398,494 | €411,136 | +€12,641 | +3.2% |
| Equity | 10/15 | €295,457 | €324,611 | +€29,154 | +9.9% |
| Contributions | 10/11 | €87,500 | €87,500 | = | 0.0% |
| Reserves | 13 | €207,957 | €237,111 | +€29,154 | +14.0% |
| Distributable reserves | 133 | €207,957 | €237,111 | +€29,154 | +14.0% |
| Amounts payable | 17/49 | €103,037 | €86,525 | -€16,512 | -16.0% |
| Amounts payable after more than one year | 17 | €72,597 | €56,779 | -€15,818 | -21.8% |
| Financial debts | 170/4 | €72,597 | €56,779 | -€15,818 | -21.8% |
| Amounts payable within one year | 42/48 | €30,440 | €29,746 | -€694 | -2.3% |
| Current portion of amounts payable after more than one year | 42 | €15,102 | €15,818 | +€716 | +4.7% |
| Trade debts | 44 | €771 | €176 | -€594 | -77.1% |
| Suppliers | 440/4 | €771 | €176 | -€594 | -77.1% |
| Taxes, remuneration and social security | 45 | €14,568 | €13,752 | -€816 | -5.6% |
| Taxes | 450/3 | €14,568 | €13,752 | -€816 | -5.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €657 | €770 | +€114 | +17.3% |
| Other operating charges | 640/8 | €728 | €344 | -€384 | -52.7% |
| Gross operating margin | 9900 | €35,279 | €23,446 | -€11,833 | -33.5% |
| Operating profit (loss) | 9901 | €33,894 | €22,332 | -€11,562 | -34.1% |
| Financial income | 75/76B | €167,526 | €17,532 | -€149,994 | -89.5% |
| Recurring financial income | 75 | €167,526 | €17,532 | -€149,994 | -89.5% |
| Financial charges | 65/66B | €4,610 | €4,050 | -€560 | -12.1% |
| Recurring financial charges | 65 | €4,610 | €4,050 | -€560 | -12.1% |
| Profit (loss) for the period before taxes | 9903 | €196,810 | €35,814 | -€160,997 | -81.8% |
| Income taxes | 67/77 | €8,623 | €6,660 | -€1,963 | -22.8% |
| Profit (loss) for the period | 9904 | €188,187 | €29,154 | -€159,034 | -84.5% |
| Profit (loss) for the period to be appropriated | 9905 | €188,187 | €29,154 | -€159,034 | -84.5% |
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 7 October 2026 via checked.be.