IOTA: 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.
IOTA
Largest movements
- Receivables within one year +€111,111
up €111,111 (+104.5%), from €106,288 to €217,399
of which Trade receivables: +€211,508
- Other debts +€117,733
new in 2025: €117,733
- Profit (loss) carried forward -€7,644
down €7,644 (-7.3%), from -€104,233 to -€111,877
- Trade debts +€2,490
up €2,490 (+26.1%), from €9,538 to €12,027
- Gross operating margin -€29,983
down €29,983, from €19,386 to -€10,597
- Financial income -€1,359
down €1,359 (-26.3%), from €5,169 to €3,810
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 | €107,288 | €219,810 | +€112,522 | +104.9% |
| Current assets | 29/58 | €107,288 | €219,810 | +€112,522 | +104.9% |
| Amounts receivable within one year | 40/41 | €106,288 | €217,399 | +€111,111 | +104.5% |
| Trade receivables | 40 | €5,891 | €217,399 | +€211,508 | +3590.4% |
| Other amounts receivable | 41 | €100,397 | - | -€100,397 | |
| Cash at bank and in hand | 54/58 | €1,000 | €2,411 | +€1,411 | +141.0% |
| Total equity and liabilities | 10/49 | €107,288 | €219,810 | +€112,522 | +104.9% |
| Equity | 10/15 | €97,694 | €90,050 | -€7,644 | -7.8% |
| Contributions | 10/11 | €200,067 | €200,067 | = | 0.0% |
| Capital | 10 | €200,067 | €200,067 | = | 0.0% |
| Issued capital | 100 | €200,067 | €200,067 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€104,233 | -€111,877 | -€7,644 | -7.3% |
| Amounts payable | 17/49 | €9,594 | €129,760 | +€120,166 | +1252.5% |
| Amounts payable within one year | 42/48 | €9,538 | €129,760 | +€120,223 | +1260.5% |
| Trade debts | 44 | €9,538 | €12,027 | +€2,490 | +26.1% |
| Suppliers | 440/4 | €9,538 | €12,027 | +€2,490 | +26.1% |
| Other amounts payable | 47/48 | - | €117,733 | +€117,733 | |
| Accrued charges and deferred income | 492/3 | €56 | - | -€56 | |
| Non-recurring operating income | 76A | €31,948 | €2,122 | -€29,826 | -93.4% |
| Other operating charges | 640/8 | €118 | €120 | +€2 | +1.7% |
| Gross operating margin | 9900 | €19,386 | -€10,597 | -€29,983 | |
| Operating profit (loss) | 9901 | €19,268 | -€10,717 | -€29,985 | |
| Financial income | 75/76B | €5,169 | €3,810 | -€1,359 | -26.3% |
| Recurring financial income | 75 | €5,169 | €3,810 | -€1,359 | -26.3% |
| Financial charges | 65/66B | €880 | €737 | -€143 | -16.2% |
| Recurring financial charges | 65 | €880 | €737 | -€143 | -16.2% |
| Profit (loss) for the period before taxes | 9903 | €23,557 | -€7,644 | -€31,202 | |
| Profit (loss) for the period | 9904 | €23,557 | -€7,644 | -€31,202 | |
| Profit (loss) for the period to be appropriated | 9905 | €23,557 | -€7,644 | -€31,202 |
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 11 October 2026 via checked.be.