IPIOS: 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.
IPIOS
Largest movements
- Current investments +€12,494
up €12,494 (+26.7%), from €46,858 to €59,352
- Receivables within one year +€5,593
up €5,593 (+81.7%), from €6,842 to €12,435
of which Trade receivables: +€2,901
- Profit (loss) carried forward +€27,515
up €27,515 (+134%), from €20,506 to €48,021
- Tax, wage and social debts -€9,413
down €9,413 (-40.4%), from €23,302 to €13,889
of which Remuneration and social security: -€13,653
- Other debts -€1,926
no longer reported in 2025 (was €1,926)
- Trade debts +€1,911
up €1,911 (+35.0%), from €5,466 to €7,377
- Gross operating margin +€8,880
up €8,880 (+32.5%), from €27,311 to €36,191
- Other operating charges +€1,420
up €1,420 (+233%), from €610 to €2,030
- Taxes +€542
up €542 (+8.7%), from €6,195 to €6,737
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €53,700 | €71,787 | +€18,087 | +33.7% |
| Current assets | 29/58 | €53,700 | €71,787 | +€18,087 | +33.7% |
| Amounts receivable within one year | 40/41 | €6,842 | €12,435 | +€5,593 | +81.7% |
| Trade receivables | 40 | €6,842 | €9,743 | +€2,901 | +42.4% |
| Other amounts receivable | 41 | - | €2,692 | +€2,692 | |
| Current investments | 50/53 | €46,858 | €59,352 | +€12,494 | +26.7% |
| Total equity and liabilities | 10/49 | €53,700 | €71,787 | +€18,087 | +33.7% |
| Equity | 10/15 | €23,006 | €50,521 | +€27,515 | +120% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,506 | €48,021 | +€27,515 | +134% |
| Amounts payable | 17/49 | €30,694 | €21,266 | -€9,428 | -30.7% |
| Amounts payable within one year | 42/48 | €30,694 | €21,266 | -€9,428 | -30.7% |
| Trade debts | 44 | €5,466 | €7,377 | +€1,911 | +35.0% |
| Suppliers | 440/4 | €5,466 | €7,377 | +€1,911 | +35.0% |
| Taxes, remuneration and social security | 45 | €23,302 | €13,889 | -€9,413 | -40.4% |
| Taxes | 450/3 | €9,649 | €13,889 | +€4,240 | +43.9% |
| Remuneration and social security | 454/9 | €13,653 | - | -€13,653 | |
| Other amounts payable | 47/48 | €1,926 | - | -€1,926 | |
| Other operating charges | 640/8 | €610 | €2,030 | +€1,420 | +233% |
| Gross operating margin | 9900 | €27,311 | €36,191 | +€8,880 | +32.5% |
| Operating profit (loss) | 9901 | €26,701 | €34,161 | +€7,460 | +27.9% |
| Financial income | 75/76B | - | €91 | +€91 | |
| Recurring financial income | 75 | - | €91 | +€91 | |
| Profit (loss) for the period before taxes | 9903 | €26,701 | €34,252 | +€7,551 | +28.3% |
| Income taxes | 67/77 | €6,195 | €6,737 | +€542 | +8.7% |
| Profit (loss) for the period | 9904 | €20,506 | €27,515 | +€7,009 | +34.2% |
| Profit (loss) for the period to be appropriated | 9905 | €20,506 | €27,515 | +€7,009 | +34.2% |
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 13 October 2026 via checked.be.