IOTTA COMMUNICATIONS: 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.
IOTTA COMMUNICATIONS
Largest movements
- Current investments -€456,397
down €456,397 (-43.3%), from €1.1m to €596,692
- Receivables within one year +€150,810
up €150,810 (+94.7%), from €159,286 to €310,096
of which Trade receivables: +€95,576
- Cash +€58,516
up €58,516 (+45.2%), from €129,409 to €187,926
mainly Current investments (+€456,397) and Net result for the year (+€436,065)
- Accrued charges and deferred income -€342,955
down €342,955 (-60.2%), from €569,769 to €226,814
- Other debts +€305,158
up €305,158 (+116%), from €263,299 to €568,457
- Trade debts -€262,647
down €262,647 (-64.1%), from €409,580 to €146,933
- Profit (loss) carried forward +€51,065
new in 2025: €51,065
- Write-downs -€81,600
down €81,600, from €37,802 to -€43,798
- Gross operating margin +€77,753
up €77,753 (+14.6%), from €533,260 to €611,013
- Financial income +€74,038
up €74,038 (+253%), from €29,305 to €103,342
- Taxes +€62,583
up €62,583 (+73.2%), from €85,487 to €148,070
- Financial charges +€29,705
up €29,705, from -€3,474 to €26,231
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 | €1,369,812 | €1,114,800 | -€255,011 | -18.6% |
| Fixed assets | 21/28 | €27,964 | €20,087 | -€7,878 | -28.2% |
| Tangible fixed assets | 22/27 | €12,247 | €4,369 | -€7,878 | -64.3% |
| Plant, machinery and equipment | 23 | €2,046 | €1,283 | -€763 | -37.3% |
| Furniture and vehicles | 24 | €8,369 | €1,255 | -€7,114 | -85.0% |
| Other tangible fixed assets | 26 | €1,832 | €1,832 | = | 0.0% |
| Financial fixed assets | 28 | €15,717 | €15,717 | = | 0.0% |
| Current assets | 29/58 | €1,341,848 | €1,094,714 | -€247,134 | -18.4% |
| Amounts receivable within one year | 40/41 | €159,286 | €310,096 | +€150,810 | +94.7% |
| Trade receivables | 40 | €99,707 | €195,283 | +€95,576 | +95.9% |
| Other amounts receivable | 41 | €59,578 | €114,812 | +€55,234 | +92.7% |
| Current investments | 50/53 | €1,053,089 | €596,692 | -€456,397 | -43.3% |
| Cash at bank and in hand | 54/58 | €129,409 | €187,926 | +€58,516 | +45.2% |
| Deferred charges and accrued income | 490/1 | €63 | - | -€63 | |
| Total equity and liabilities | 10/49 | €1,369,812 | €1,114,800 | -€255,011 | -18.6% |
| Equity | 10/15 | €102,797 | €153,862 | +€51,065 | +49.7% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | - | -€61,500 | |
| Issued capital | 100 | €61,500 | - | -€61,500 | |
| Reserves | 13 | €41,297 | €41,297 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | - | -€6,150 | |
| Reserves not available under the articles | 1311 | - | €6,150 | +€6,150 | |
| Distributable reserves | 133 | €35,147 | €35,147 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €51,065 | +€51,065 | |
| Amounts payable | 17/49 | €1,267,015 | €960,939 | -€306,076 | -24.2% |
| Amounts payable within one year | 42/48 | €697,246 | €734,125 | +€36,879 | +5.3% |
| Financial debts | 43 | €2,995 | €3,831 | +€836 | +27.9% |
| Credit institutions | 430/8 | €2,995 | €3,831 | +€836 | +27.9% |
| Trade debts | 44 | €409,580 | €146,933 | -€262,647 | -64.1% |
| Suppliers | 440/4 | €409,580 | €146,933 | -€262,647 | -64.1% |
| Taxes, remuneration and social security | 45 | €21,372 | €14,904 | -€6,468 | -30.3% |
| Taxes | 450/3 | €3,160 | €902 | -€2,257 | -71.4% |
| Remuneration and social security | 454/9 | €18,212 | €14,002 | -€4,211 | -23.1% |
| Other amounts payable | 47/48 | €263,299 | €568,457 | +€305,158 | +116% |
| Accrued charges and deferred income | 492/3 | €569,769 | €226,814 | -€342,955 | -60.2% |
| Remuneration, social security and pensions | 62 | €147,793 | €128,827 | -€18,966 | -12.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,926 | €7,878 | -€5,049 | -39.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €37,802 | -€43,798 | -€81,600 | |
| Other operating charges | 640/8 | €17,924 | €11,083 | -€6,841 | -38.2% |
| Gross operating margin | 9900 | €533,260 | €611,013 | +€77,753 | +14.6% |
| Operating profit (loss) | 9901 | €316,815 | €507,023 | +€190,208 | +60.0% |
| Financial income | 75/76B | €29,305 | €103,342 | +€74,038 | +253% |
| Recurring financial income | 75 | €29,305 | €103,342 | +€74,038 | +253% |
| Financial charges | 65/66B | -€3,474 | €26,231 | +€29,705 | |
| Recurring financial charges | 65 | -€3,474 | €26,231 | +€29,705 | |
| Profit (loss) for the period before taxes | 9903 | €349,593 | €584,135 | +€234,542 | +67.1% |
| Income taxes | 67/77 | €85,487 | €148,070 | +€62,583 | +73.2% |
| Profit (loss) for the period | 9904 | €264,107 | €436,065 | +€171,958 | +65.1% |
| Profit (loss) for the period to be appropriated | 9905 | €264,107 | €436,065 | +€171,958 | +65.1% |
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.