IOS HOLDING: 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.
IOS HOLDING
Largest movements
- Receivables within one year +€993,158
up €993,158 (+5,923%), from €16,769 to €1.0m
of which Other amounts receivable: +€999,919
- Other debts +€950,000
new in 2025: €950,000
- Reserves +€49,997
up €49,997 (+15,093%), from €331 to €50,328
- Financial income +€999,917
new in 2025: €999,917
- Gross operating margin -€149
down €149 (-8.9%), from €1,673 to €1,524
- Taxes -€33
down €33 (-87.3%), from €38 to €5
- Other operating charges -€29
down €29 (-2.3%), from €1,257 to €1,227
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 | €1,450,688 | €2,450,862 | +€1.0m | +68.9% |
| Fixed assets | 21/28 | €1,431,698 | €1,431,698 | = | 0.0% |
| Financial fixed assets | 28 | €1,431,698 | €1,431,698 | = | 0.0% |
| Current assets | 29/58 | €18,990 | €1,019,164 | +€1.0m | +5,267% |
| Amounts receivable within one year | 40/41 | €16,769 | €1,009,927 | +€993,158 | +5,923% |
| Trade receivables | 40 | €16,769 | €10,007 | -€6,762 | -40.3% |
| Other amounts receivable | 41 | - | €999,919 | +€999,919 | |
| Cash at bank and in hand | 54/58 | €371 | €7,387 | +€7,017 | +1,893% |
| Deferred charges and accrued income | 490/1 | €1,850 | €1,850 | = | 0.0% |
| Total equity and liabilities | 10/49 | €1,450,688 | €2,450,862 | +€1.0m | +68.9% |
| Equity | 10/15 | €1,427,083 | €1,477,013 | +€49,930 | +3.5% |
| Contributions | 10/11 | €1,423,825 | €1,423,825 | = | 0.0% |
| Capital | 10 | €1,423,825 | €1,423,825 | = | 0.0% |
| Issued capital | 100 | €1,423,825 | €1,423,825 | = | 0.0% |
| Reserves | 13 | €331 | €50,328 | +€49,997 | +15,093% |
| Non-distributable reserves | 130/1 | €331 | €50,328 | +€49,997 | +15,093% |
| Legal reserve | 130 | €331 | €50,328 | +€49,997 | +15,093% |
| Profit (loss) carried forward | 14 | €2,926 | €2,860 | -€66 | -2.3% |
| Amounts payable | 17/49 | €23,605 | €973,849 | +€950,244 | +4,026% |
| Amounts payable within one year | 42/48 | €1,522 | €951,791 | +€950,270 | +62,456% |
| Trade debts | 44 | €1,052 | €1,313 | +€261 | +24.8% |
| Suppliers | 440/4 | €1,052 | €1,313 | +€261 | +24.8% |
| Taxes, remuneration and social security | 45 | €470 | €478 | +€8 | +1.8% |
| Taxes | 450/3 | €470 | €478 | +€8 | +1.8% |
| Other amounts payable | 47/48 | - | €950,000 | +€950,000 | |
| Accrued charges and deferred income | 492/3 | €22,084 | €22,058 | -€26 | -0.1% |
| Other operating charges | 640/8 | €1,257 | €1,227 | -€29 | -2.3% |
| Gross operating margin | 9900 | €1,673 | €1,524 | -€149 | -8.9% |
| Operating profit (loss) | 9901 | €416 | €297 | -€119 | -28.7% |
| Financial income | 75/76B | - | €999,917 | +€999,917 | |
| Recurring financial income | 75 | - | €999,917 | +€999,917 | |
| Financial charges | 65/66B | €278 | €279 | +€1 | +0.4% |
| Recurring financial charges | 65 | €278 | €279 | +€1 | +0.4% |
| Profit (loss) for the period before taxes | 9903 | €138 | €999,935 | +€999,797 | +722,397% |
| Income taxes | 67/77 | €38 | €5 | -€33 | -87.3% |
| Profit (loss) for the period | 9904 | €101 | €999,930 | +€999,830 | +992,978% |
| Profit (loss) for the period to be appropriated | 9905 | €101 | €999,930 | +€999,830 | +992,978% |
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 29 October 2026 via checked.be.