IoTaG: 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.
IoTaG
Largest movements
- Cash -€74,939
down €74,939 (-57.2%), from €130,910 to €55,970
mainly Trade debts (-€60,811) and Receivables within one year (-€24,204)
- Receivables within one year +€24,204
up €24,204 (+48.5%), from €49,916 to €74,120
of which Trade receivables: +€24,204
- Trade debts -€60,811
down €60,811 (-72.7%), from €83,595 to €22,785
- Tax, wage and social debts +€6,687
up €6,687 (+48.5%), from €13,794 to €20,481
- Profit (loss) carried forward +€3,870
up €3,870 (+14.2%), from €27,333 to €31,203
- Gross operating margin -€602
down €602 (-8.7%), from €6,919 to €6,317
- Taxes +€273
up €273 (+16.2%), from €1,689 to €1,962
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 | €180,826 | €130,091 | -€50,735 | -28.1% |
| Current assets | 29/58 | €180,826 | €130,091 | -€50,735 | -28.1% |
| Amounts receivable within one year | 40/41 | €49,916 | €74,120 | +€24,204 | +48.5% |
| Trade receivables | 40 | €49,798 | €74,002 | +€24,204 | +48.6% |
| Other amounts receivable | 41 | €118 | €118 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €130,910 | €55,970 | -€74,939 | -57.2% |
| Total equity and liabilities | 10/49 | €180,826 | €130,091 | -€50,735 | -28.1% |
| Equity | 10/15 | €79,733 | €83,603 | +€3,870 | +4.9% |
| Contributions | 10/11 | €52,400 | €52,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,333 | €31,203 | +€3,870 | +14.2% |
| Amounts payable | 17/49 | €101,093 | €46,488 | -€54,605 | -54.0% |
| Amounts payable within one year | 42/48 | €101,093 | €46,488 | -€54,605 | -54.0% |
| Financial debts | 43 | €678 | €0 | -€678 | -100.0% |
| Credit institutions | 430/8 | €678 | €0 | -€678 | -100.0% |
| Trade debts | 44 | €83,595 | €22,785 | -€60,811 | -72.7% |
| Suppliers | 440/4 | €83,595 | €22,785 | -€60,811 | -72.7% |
| Taxes, remuneration and social security | 45 | €13,794 | €20,481 | +€6,687 | +48.5% |
| Taxes | 450/3 | €13,794 | €20,481 | +€6,687 | +48.5% |
| Other amounts payable | 47/48 | €3,026 | €3,222 | +€196 | +6.5% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €6,919 | €6,317 | -€602 | -8.7% |
| Operating profit (loss) | 9901 | €6,532 | €5,918 | -€615 | -9.4% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €57 | €85 | +€28 | +48.0% |
| Recurring financial charges | 65 | €57 | €85 | +€28 | +48.0% |
| Profit (loss) for the period before taxes | 9903 | €6,475 | €5,833 | -€642 | -9.9% |
| Income taxes | 67/77 | €1,689 | €1,962 | +€273 | +16.2% |
| Profit (loss) for the period | 9904 | €4,786 | €3,870 | -€916 | -19.1% |
| Profit (loss) for the period to be appropriated | 9905 | €4,786 | €3,870 | -€916 | -19.1% |
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 6 October 2026 via checked.be.