IOSUB & CIE: 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.
IOSUB & CIE
Largest movements
- Receivables within one year +€16,786
up €16,786 (+49.1%), from €34,192 to €50,978
of which Other amounts receivable: +€17,013
- Receivables after one year -€12,378
down €12,378 (-14.3%), from €86,649 to €74,271
- Profit (loss) carried forward +€2,763
up €2,763 (+2.4%), from €114,837 to €117,600
- Short-term financial debts +€1,805
new in 2025: €1,805
- Tax, wage and social debts -€1,660
down €1,660 (-36.1%), from €4,595 to €2,935
- Purchases and services +€8,355
up €8,355 (+20.1%), from €41,489 to €49,844
- Gross operating margin -€7,371
down €7,371 (-34.2%), from €21,583 to €14,212
- Taxes -€1,502
down €1,502 (-63.2%), from €2,374 to €873
- Turnover +€984
up €984 (+1.6%), from €63,072 to €64,056
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 | €138,163 | €141,203 | +€3,040 | +2.2% |
| Current assets | 29/58 | €138,163 | €141,203 | +€3,040 | +2.2% |
| Amounts receivable after more than one year | 29 | €86,649 | €74,271 | -€12,378 | -14.3% |
| Other amounts receivable | 291 | €86,649 | €74,271 | -€12,378 | -14.3% |
| Amounts receivable within one year | 40/41 | €34,192 | €50,978 | +€16,786 | +49.1% |
| Trade receivables | 40 | €3,623 | €3,396 | -€227 | -6.3% |
| Other amounts receivable | 41 | €30,569 | €47,582 | +€17,013 | +55.7% |
| Cash at bank and in hand | 54/58 | €17,322 | €15,955 | -€1,367 | -7.9% |
| Total equity and liabilities | 10/49 | €138,163 | €141,203 | +€3,040 | +2.2% |
| Equity | 10/15 | €122,897 | €125,660 | +€2,763 | +2.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €114,837 | €117,600 | +€2,763 | +2.4% |
| Amounts payable | 17/49 | €15,266 | €15,544 | +€278 | +1.8% |
| Amounts payable within one year | 42/48 | €15,266 | €15,544 | +€278 | +1.8% |
| Financial debts | 43 | - | €1,805 | +€1,805 | |
| Credit institutions | 430/8 | - | €1,805 | +€1,805 | |
| Trade debts | 44 | €671 | €803 | +€132 | +19.8% |
| Suppliers | 440/4 | €671 | €803 | +€132 | +19.8% |
| Taxes, remuneration and social security | 45 | €4,595 | €2,935 | -€1,660 | -36.1% |
| Taxes | 450/3 | €4,595 | €2,935 | -€1,660 | -36.1% |
| Other amounts payable | 47/48 | €10,000 | €10,000 | = | 0.0% |
| Turnover | 70 | €63,072 | €64,056 | +€984 | +1.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €41,489 | €49,844 | +€8,355 | +20.1% |
| Other operating charges | 640/8 | - | €64 | +€64 | |
| Gross operating margin | 9900 | €21,583 | €14,212 | -€7,371 | -34.2% |
| Operating profit (loss) | 9901 | €21,583 | €14,148 | -€7,435 | -34.4% |
| Financial charges | 65/66B | €898 | €513 | -€386 | -42.9% |
| Recurring financial charges | 65 | €898 | €513 | -€386 | -42.9% |
| Profit (loss) for the period before taxes | 9903 | €20,685 | €13,636 | -€7,049 | -34.1% |
| Income taxes | 67/77 | €2,374 | €873 | -€1,502 | -63.2% |
| Profit (loss) for the period | 9904 | €18,310 | €12,763 | -€5,547 | -30.3% |
| Profit (loss) for the period to be appropriated | 9905 | €18,310 | €12,763 | -€5,547 | -30.3% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.