IPROS: 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.
IPROS
Largest movements
- Cash -€33,369
down €33,369 (-45.2%), from €73,816 to €40,447
mainly Stocks and contracts (-€19,034) and Other debts (-€7,921)
- Stocks and contracts +€19,034
up €19,034 (+5.1%), from €375,141 to €394,175
- Other debts -€7,921
down €7,921 (-1.7%), from €459,252 to €451,331
- Profit (loss) carried forward -€4,763
down €4,763 (-14.7%), from -€32,406 to -€37,169
- Gross operating margin -€1,097
down €1,097 (-34.2%), from -€3,209 to -€4,306
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 | €449,025 | €434,622 | -€14,402 | -3.2% |
| Current assets | 29/58 | €449,025 | €434,622 | -€14,402 | -3.2% |
| Stocks and contracts in progress | 3 | €375,141 | €394,175 | +€19,034 | +5.1% |
| Stocks | 30/36 | €375,141 | €394,175 | +€19,034 | +5.1% |
| Amounts receivable within one year | 40/41 | €67 | - | -€67 | |
| Other amounts receivable | 41 | €67 | - | -€67 | |
| Cash at bank and in hand | 54/58 | €73,816 | €40,447 | -€33,369 | -45.2% |
| Total equity and liabilities | 10/49 | €449,025 | €434,622 | -€14,402 | -3.2% |
| Equity | 10/15 | -€11,946 | -€16,709 | -€4,763 | -39.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€32,406 | -€37,169 | -€4,763 | -14.7% |
| Amounts payable | 17/49 | €460,970 | €451,331 | -€9,639 | -2.1% |
| Amounts payable within one year | 42/48 | €460,970 | €451,331 | -€9,639 | -2.1% |
| Trade debts | 44 | €1,718 | - | -€1,718 | |
| Suppliers | 440/4 | €1,718 | - | -€1,718 | |
| Other amounts payable | 47/48 | €459,252 | €451,331 | -€7,921 | -1.7% |
| Other operating charges | 640/8 | €387 | €412 | +€25 | +6.4% |
| Gross operating margin | 9900 | -€3,209 | -€4,306 | -€1,097 | -34.2% |
| Operating profit (loss) | 9901 | -€3,596 | -€4,718 | -€1,122 | -31.2% |
| Financial charges | 65/66B | €49 | €45 | -€4 | -7.2% |
| Recurring financial charges | 65 | €49 | €45 | -€4 | -7.2% |
| Profit (loss) for the period before taxes | 9903 | -€3,645 | -€4,763 | -€1,118 | -30.7% |
| Profit (loss) for the period | 9904 | -€3,645 | -€4,763 | -€1,118 | -30.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,645 | -€4,763 | -€1,118 | -30.7% |
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 12 October 2026 via checked.be.