IPROOF: 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.
IPROOF
Largest movements
- Cash -€7,964
down €7,964 (-25.4%), from €31,302 to €23,339
mainly Other debts (-€7,475) and Contributions, distributions and other (-€6,000)
- Receivables within one year +€2,372
up €2,372 (+38.3%), from €6,191 to €8,564
of which Trade receivables: +€2,100
- Other debts -€7,475
down €7,475 (-55.5%), from €13,475 to €6,000
- Trade debts +€1,854
up €1,854 (+304%), from €609 to €2,463
- Gross operating margin -€6,108
down €6,108 (-30.3%), from €20,141 to €14,033
- Taxes +€5,003
new in 2025: €5,003
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 | €37,494 | €31,902 | -€5,591 | -14.9% |
| Current assets | 29/58 | €37,494 | €31,902 | -€5,591 | -14.9% |
| Amounts receivable within one year | 40/41 | €6,191 | €8,564 | +€2,372 | +38.3% |
| Trade receivables | 40 | €5,840 | €7,940 | +€2,100 | +36.0% |
| Other amounts receivable | 41 | €351 | €624 | +€272 | +77.5% |
| Cash at bank and in hand | 54/58 | €31,302 | €23,339 | -€7,964 | -25.4% |
| Total equity and liabilities | 10/49 | €37,494 | €31,902 | -€5,591 | -14.9% |
| Equity | 10/15 | €23,409 | €23,439 | +€30 | +0.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €20,295 | €20,325 | +€30 | +0.1% |
| Non-distributable reserves | 130/1 | €714 | €714 | = | 0.0% |
| Reserves not available under the articles | 1311 | €714 | €714 | = | 0.0% |
| Distributable reserves | 133 | €19,581 | €19,610 | +€30 | +0.2% |
| Profit (loss) carried forward | 14 | -€3,086 | -€3,086 | = | 0.0% |
| Amounts payable | 17/49 | €14,085 | €8,463 | -€5,621 | -39.9% |
| Amounts payable within one year | 42/48 | €14,085 | €8,463 | -€5,621 | -39.9% |
| Trade debts | 44 | €609 | €2,463 | +€1,854 | +304% |
| Suppliers | 440/4 | €609 | €2,463 | +€1,854 | +304% |
| Other amounts payable | 47/48 | €13,475 | €6,000 | -€7,475 | -55.5% |
| Non-recurring operating income | 76A | €1,474 | - | -€1,474 | |
| Other operating charges | 640/8 | €3,000 | €3,000 | = | 0.0% |
| Gross operating margin | 9900 | €20,141 | €14,033 | -€6,108 | -30.3% |
| Operating profit (loss) | 9901 | €17,141 | €11,033 | -€6,108 | -35.6% |
| Profit (loss) for the period before taxes | 9903 | €17,141 | €11,033 | -€6,108 | -35.6% |
| Income taxes | 67/77 | - | €5,003 | +€5,003 | |
| Profit (loss) for the period | 9904 | €17,141 | €6,030 | -€11,112 | -64.8% |
| Profit (loss) for the period to be appropriated | 9905 | €17,141 | €6,030 | -€11,112 | -64.8% |
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 18 October 2026 via checked.be.