IPRESIA: 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.
IPRESIA
Largest movements
- Receivables within one year +€71,713
up €71,713 (+225.0%), from €31,877 to €103,590
of which Trade receivables: +€50,890
- Cash +€42,109
up €42,109 (+105.8%), from €39,812 to €81,921
mainly Net result for the year (+€98,153) and Deferred charges and accrued income (+€9,461)
- Deferred charges and accrued income -€9,461
down €9,461 (-93.1%), from €10,164 to €704
- Profit (loss) carried forward +€98,153
up €98,153 (+136.7%), from €71,784 to €169,937
- Tax, wage and social debts +€6,462
up €6,462 (+44.6%), from €14,501 to €20,963
of which Taxes: +€6,494
- Gross operating margin +€47,898
up €47,898 (+57.9%), from €82,688 to €130,586
- Taxes +€11,020
up €11,020 (+66.9%), from €16,478 to €27,498
- Depreciation +€1,858
up €1,858 (+73.4%), from €2,531 to €4,389
- Financial income +€1,548
up €1,548 (+155.2%), from €997 to €2,545
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 | €90,578 | €193,884 | +€103,305 | +114.1% |
| Fixed assets | 21/28 | €8,725 | €7,668 | -€1,057 | -12.1% |
| Tangible fixed assets | 22/27 | €6,334 | €5,277 | -€1,057 | -16.7% |
| Furniture and vehicles | 24 | €6,334 | €5,277 | -€1,057 | -16.7% |
| Financial fixed assets | 28 | €2,392 | €2,392 | = | 0.0% |
| Current assets | 29/58 | €81,853 | €186,215 | +€104,362 | +127.5% |
| Amounts receivable within one year | 40/41 | €31,877 | €103,590 | +€71,713 | +225.0% |
| Trade receivables | 40 | - | €50,890 | +€50,890 | |
| Other amounts receivable | 41 | €31,877 | €52,700 | +€20,823 | +65.3% |
| Cash at bank and in hand | 54/58 | €39,812 | €81,921 | +€42,109 | +105.8% |
| Deferred charges and accrued income | 490/1 | €10,164 | €704 | -€9,461 | -93.1% |
| Total equity and liabilities | 10/49 | €90,578 | €193,884 | +€103,305 | +114.1% |
| Equity | 10/15 | €73,784 | €171,937 | +€98,153 | +133.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €71,784 | €169,937 | +€98,153 | +136.7% |
| Amounts payable | 17/49 | €16,794 | €21,947 | +€5,152 | +30.7% |
| Amounts payable within one year | 42/48 | €16,794 | €21,947 | +€5,152 | +30.7% |
| Trade debts | 44 | €729 | €958 | +€228 | +31.3% |
| Suppliers | 440/4 | €729 | €958 | +€228 | +31.3% |
| Taxes, remuneration and social security | 45 | €14,501 | €20,963 | +€6,462 | +44.6% |
| Taxes | 450/3 | €14,469 | €20,963 | +€6,494 | +44.9% |
| Remuneration and social security | 454/9 | €32 | - | -€32 | |
| Other amounts payable | 47/48 | €1,564 | €26 | -€1,538 | -98.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,531 | €4,389 | +€1,858 | +73.4% |
| Other operating charges | 640/8 | €17 | €101 | +€85 | +502.3% |
| Gross operating margin | 9900 | €82,688 | €130,586 | +€47,898 | +57.9% |
| Operating profit (loss) | 9901 | €80,140 | €126,096 | +€45,956 | +57.3% |
| Financial income | 75/76B | €997 | €2,545 | +€1,548 | +155.2% |
| Recurring financial income | 75 | €997 | €2,545 | +€1,548 | +155.2% |
| Financial charges | 65/66B | €3,535 | €2,990 | -€546 | -15.4% |
| Recurring financial charges | 65 | €3,535 | €2,990 | -€546 | -15.4% |
| Profit (loss) for the period before taxes | 9903 | €77,602 | €125,651 | +€48,049 | +61.9% |
| Income taxes | 67/77 | €16,478 | €27,498 | +€11,020 | +66.9% |
| Profit (loss) for the period | 9904 | €61,124 | €98,153 | +€37,029 | +60.6% |
| Profit (loss) for the period to be appropriated | 9905 | €61,124 | €98,153 | +€37,029 | +60.6% |
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 29 September 2026 via checked.be.