IP.SO FACTO: 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.
IP.SO FACTO
Largest movements
- Cash -€3,929
down €3,929 (-27.7%), from €14,187 to €10,258
mainly Net result for the year (-€1,966) and Accrued charges and deferred income (-€1,471)
- Receivables within one year +€371
up €371 (+854.1%), from €43 to €414
- Profit (loss) carried forward -€1,484
down €1,484, from €0 to -€1,484
- Accrued charges and deferred income -€1,471
down €1,471 (-93.3%), from €1,577 to €106
- Tax, wage and social debts -€567
down €567 (-29.8%), from €1,904 to €1,337
- Reserves -€483
down €483 (-7.9%), from €6,128 to €5,645
- Trade debts +€391
up €391 (+155.3%), from €251 to €642
- Gross operating margin -€7,559
down €7,559, from €6,254 to -€1,305
- Taxes -€1,337
down €1,337 (-100.0%), from €1,337 to €0
- Other operating charges +€420
new in 2025: €420
- Financial charges +€85
up €85 (+54.1%), from €156 to €241
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 | €14,230 | €10,672 | -€3,558 | -25.0% |
| Current assets | 29/58 | €14,230 | €10,672 | -€3,558 | -25.0% |
| Amounts receivable within one year | 40/41 | €43 | €414 | +€371 | +854.1% |
| Other amounts receivable | 41 | €43 | €414 | +€371 | +854.1% |
| Cash at bank and in hand | 54/58 | €14,187 | €10,258 | -€3,929 | -27.7% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €14,230 | €10,672 | -€3,558 | -25.0% |
| Equity | 10/15 | €10,128 | €8,162 | -€1,966 | -19.4% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €6,128 | €5,645 | -€483 | -7.9% |
| Distributable reserves | 133 | €6,128 | €5,645 | -€483 | -7.9% |
| Profit (loss) carried forward | 14 | €0 | -€1,484 | -€1,484 | |
| Amounts payable | 17/49 | €4,103 | €2,511 | -€1,592 | -38.8% |
| Amounts payable within one year | 42/48 | €2,525 | €2,404 | -€121 | -4.8% |
| Trade debts | 44 | €251 | €642 | +€391 | +155.3% |
| Suppliers | 440/4 | €251 | €642 | +€391 | +155.3% |
| Taxes, remuneration and social security | 45 | €1,904 | €1,337 | -€567 | -29.8% |
| Taxes | 450/3 | €1,904 | €1,337 | -€567 | -29.8% |
| Other amounts payable | 47/48 | €370 | €425 | +€55 | +15.0% |
| Accrued charges and deferred income | 492/3 | €1,577 | €106 | -€1,471 | -93.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | - | €420 | +€420 | |
| Gross operating margin | 9900 | €6,254 | -€1,305 | -€7,559 | |
| Operating profit (loss) | 9901 | €6,254 | -€1,725 | -€7,980 | |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €156 | €241 | +€85 | +54.1% |
| Recurring financial charges | 65 | €156 | €241 | +€85 | +54.1% |
| Profit (loss) for the period before taxes | 9903 | €6,098 | -€1,966 | -€8,064 | |
| Income taxes | 67/77 | €1,337 | €0 | -€1,337 | -100.0% |
| Profit (loss) for the period | 9904 | €4,761 | -€1,966 | -€6,727 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,761 | -€1,966 | -€6,727 |
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.