IP Accounting & Tax Services: what changed
IP Accounting & Tax Services
Largest movements
- Cash +€17,455
up €17,455 (+41.7%), from €41,908 to €59,363
mainly Net result for the year (+€22,827) and Depreciation (+€10,426)
- Tangible fixed assets -€9,083
down €9,083 (-44.0%), from €20,624 to €11,542
- Receivables within one year +€2,006
up €2,006 (+4.3%), from €46,315 to €48,321
of which Trade receivables: +€1,999
- Intangible fixed assets +€1,836
new in 2025: €1,836
- Profit (loss) carried forward +€22,827
up €22,827 (+58.6%), from €38,929 to €61,756
- Trade debts -€14,515
down €14,515 (-42.9%), from €33,812 to €19,297
- Tax, wage and social debts +€4,013
up €4,013 (+12.6%), from €31,806 to €35,820
of which Taxes: +€4,013
- Gross operating margin -€20,723
down €20,723 (-33.0%), from €62,764 to €42,040
- Taxes -€3,895
down €3,895 (-34.4%), from €11,327 to €7,431
- Other operating charges -€911
down €911 (-41.4%), from €2,202 to €1,290
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €111,675 | €124,181 | +€12,506 | +11.2% |
| Fixed assets | 21/28 | €20,624 | €13,377 | -€7,247 | -35.1% |
| Intangible fixed assets | 21 | - | €1,836 | +€1,836 | |
| Tangible fixed assets | 22/27 | €20,624 | €11,542 | -€9,083 | -44.0% |
| Furniture and vehicles | 24 | €20,624 | €11,542 | -€9,083 | -44.0% |
| Current assets | 29/58 | €91,051 | €110,804 | +€19,753 | +21.7% |
| Amounts receivable within one year | 40/41 | €46,315 | €48,321 | +€2,006 | +4.3% |
| Trade receivables | 40 | €46,315 | €48,314 | +€1,999 | +4.3% |
| Other amounts receivable | 41 | - | €7 | +€7 | |
| Cash at bank and in hand | 54/58 | €41,908 | €59,363 | +€17,455 | +41.7% |
| Deferred charges and accrued income | 490/1 | €2,827 | €3,120 | +€292 | +10.3% |
| Total equity and liabilities | 10/49 | €111,675 | €124,181 | +€12,506 | +11.2% |
| Equity | 10/15 | €43,929 | €66,756 | +€22,827 | +52.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €38,929 | €61,756 | +€22,827 | +58.6% |
| Amounts payable | 17/49 | €67,746 | €57,425 | -€10,321 | -15.2% |
| Amounts payable within one year | 42/48 | €67,746 | €57,425 | -€10,321 | -15.2% |
| Financial debts | 43 | - | €35 | +€35 | |
| Credit institutions | 430/8 | - | €35 | +€35 | |
| Trade debts | 44 | €33,812 | €19,297 | -€14,515 | -42.9% |
| Suppliers | 440/4 | €33,812 | €19,297 | -€14,515 | -42.9% |
| Taxes, remuneration and social security | 45 | €31,806 | €35,820 | +€4,013 | +12.6% |
| Taxes | 450/3 | €28,556 | €32,570 | +€4,013 | +14.1% |
| Remuneration and social security | 454/9 | €3,250 | €3,250 | = | 0.0% |
| Other amounts payable | 47/48 | €2,128 | €2,274 | +€146 | +6.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,251 | €10,426 | +€175 | +1.7% |
| Other operating charges | 640/8 | €2,202 | €1,290 | -€911 | -41.4% |
| Gross operating margin | 9900 | €62,764 | €42,040 | -€20,723 | -33.0% |
| Operating profit (loss) | 9901 | €50,311 | €30,324 | -€19,987 | -39.7% |
| Financial income | 75/76B | €1 | €1 | +€0 | +40.0% |
| Recurring financial income | 75 | €1 | €1 | +€0 | +40.0% |
| Financial charges | 65/66B | €56 | €67 | +€11 | +20.3% |
| Recurring financial charges | 65 | €56 | €67 | +€11 | +20.3% |
| Profit (loss) for the period before taxes | 9903 | €50,256 | €30,258 | -€19,998 | -39.8% |
| Income taxes | 67/77 | €11,327 | €7,431 | -€3,895 | -34.4% |
| Profit (loss) for the period | 9904 | €38,929 | €22,827 | -€16,102 | -41.4% |
| Profit (loss) for the period to be appropriated | 9905 | €38,929 | €22,827 | -€16,102 | -41.4% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.