Iptor Belgium: 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.
What changed
Iptor Belgium
NACE 62.100, Computer programming
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€578,895
2024 · €707,557-€128,662
Equity
€7.2m
2024 · €6.6m+€578,895
Cash
€552,456
2024 · €1.2m-€642,275
Balance sheet total
€11.1m
2024 · €11.6m-€484,546
Largest movements
Assets
- Cash -€642,275
down €642,275 (-53.8%), from €1.2m to €552,456
mainly Accrued charges and deferred income (-€514,090) and Tax, wage and social debts (-€493,424)
- Receivables after one year +€346,241
up €346,241 (+4.7%), from €7.4m to €7.7m
- Deferred charges and accrued income -€156,381
down €156,381 (-60.7%), from €257,784 to €101,403
Equity and liabilities
- Profit (loss) carried forward +€578,895
up €578,895 (+9.6%), from €6.0m to €6.6m
- Accrued charges and deferred income -€514,090
down €514,090 (-16.0%), from €3.2m to €2.7m
- Tax, wage and social debts -€493,424
down €493,424 (-43.4%), from €1.1m to €644,265
of which Taxes: -€539,758
Income statement
- Staff costs +€752,062
up €752,062 (+27.5%), from €2.7m to €3.5m
- Other operating income +€427,555
up €427,555 (+570,073%), from €75 to €427,630
- Services and other goods -€205,395
down €205,395 (-8.1%), from €2.5m to €2.3m
- Taxes +€107,002
up €107,002 (+50.5%), from €211,812 to €318,814
- Goods and materials -€92,395
down €92,395 (-20.6%), from €447,700 to €355,305
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.
Result 2024
€707,557
Turnover
-€16,839
Other operating income
+€427,555
Goods and materials
+€92,395
Services and other goods
+€205,395
Staff costs
-€752,062
Depreciation
+€13,686
Write-downs
+€58,059
Other operating charges
+€301
Financial income
-€45,188
Financial charges
-€4,963
Taxes
-€107,002
Result 2025
€578,895
raises the resultlowers the result
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.
From operations
-€706,204
Investment
+€63,929
Financing
€0
Cash 2024
€1.2m
From operations (derived)
-€706,204
Net result for the year
+€578,895
Depreciation
+€31,913
Receivables after one year
-€346,241
Receivables within one year
-€63,711
Deferred charges and accrued income
+€156,381
Trade debts
-€55,927
Tax, wage and social debts
-€493,424
Accrued charges and deferred income
-€514,090
Investment (derived)
+€63,929
Investment in fixed assets (net)
+€63,929
Cash 2025
€552,456
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €11,558,766 | €11,074,220 | -€484,546 | -4.2% |
| Fixed assets | 21/28 | €126,312 | €30,470 | -€95,842 | -75.9% |
| Intangible fixed assets | 21 | €20,557 | - | -€20,557 | |
| Tangible fixed assets | 22/27 | €30,515 | €30,470 | -€45 | -0.1% |
| Plant, machinery and equipment | 23 | €30,515 | €30,470 | -€45 | -0.1% |
| Financial fixed assets | 28 | €75,240 | - | -€75,240 | |
| Other financial fixed assets | 284/8 | €75,240 | - | -€75,240 | |
| Amounts receivable and cash guarantees | 285/8 | €75,240 | - | -€75,240 | |
| Current assets | 29/58 | €11,432,454 | €11,043,750 | -€388,704 | -3.4% |
| Amounts receivable after more than one year | 29 | €7,394,302 | €7,740,543 | +€346,241 | +4.7% |
| Other amounts receivable | 291 | €7,394,302 | €7,740,543 | +€346,241 | +4.7% |
| Amounts receivable within one year | 40/41 | €2,585,637 | €2,649,349 | +€63,711 | +2.5% |
| Trade receivables | 40 | €2,585,637 | €2,649,349 | +€63,711 | +2.5% |
| Cash at bank and in hand | 54/58 | €1,194,731 | €552,456 | -€642,275 | -53.8% |
| Deferred charges and accrued income | 490/1 | €257,784 | €101,403 | -€156,381 | -60.7% |
| Total equity and liabilities | 10/49 | €11,558,766 | €11,074,220 | -€484,546 | -4.2% |
| Equity | 10/15 | €6,579,178 | €7,158,072 | +€578,895 | +8.8% |
| Contributions | 10/11 | €488,000 | €488,000 | = | 0.0% |
| Capital | 10 | €488,000 | €488,000 | = | 0.0% |
| Issued capital | 100 | €488,000 | €488,000 | = | 0.0% |
| Reserves | 13 | €52,843 | €52,843 | = | 0.0% |
| Non-distributable reserves | 130/1 | €48,800 | €48,800 | = | 0.0% |
| Legal reserve | 130 | €48,800 | €48,800 | = | 0.0% |
| Tax-exempt reserves | 132 | €4,043 | €4,043 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,038,335 | €6,617,229 | +€578,895 | +9.6% |
| Amounts payable | 17/49 | €4,979,588 | €3,916,147 | -€1.1m | -21.4% |
| Amounts payable within one year | 42/48 | €1,761,867 | €1,212,516 | -€549,350 | -31.2% |
| Trade debts | 44 | €624,178 | €568,251 | -€55,927 | -9.0% |
| Suppliers | 440/4 | €624,178 | €568,251 | -€55,927 | -9.0% |
| Taxes, remuneration and social security | 45 | €1,137,689 | €644,265 | -€493,424 | -43.4% |
| Taxes | 450/3 | €657,851 | €118,093 | -€539,758 | -82.0% |
| Remuneration and social security | 454/9 | €479,838 | €526,172 | +€46,334 | +9.7% |
| Accrued charges and deferred income | 492/3 | €3,217,721 | €2,703,631 | -€514,090 | -16.0% |
| Operating income | 70/76A | €6,257,204 | €6,667,921 | +€410,716 | +6.6% |
| Turnover | 70 | €6,257,129 | €6,240,291 | -€16,839 | -0.3% |
| Other operating income | 74 | €75 | €427,630 | +€427,555 | +570,073% |
| Operating charges | 60/66A | €5,799,982 | €6,182,207 | +€382,226 | +6.6% |
| Goods for resale, raw materials and consumables | 60 | €447,700 | €355,305 | -€92,395 | -20.6% |
| Purchases | 600/8 | €447,700 | €355,305 | -€92,395 | -20.6% |
| Services and other goods | 61 | €2,533,520 | €2,328,125 | -€205,395 | -8.1% |
| Remuneration, social security and pensions | 62 | €2,736,400 | €3,488,461 | +€752,062 | +27.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,599 | €31,913 | -€13,686 | -30.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €35,655 | -€22,404 | -€58,059 | |
| Other operating charges | 640/8 | €1,108 | €807 | -€301 | -27.2% |
| Operating profit (loss) | 9901 | €457,223 | €485,714 | +€28,491 | +6.2% |
| Financial income | 75/76B | €462,247 | €417,059 | -€45,188 | -9.8% |
| Recurring financial income | 75 | €462,247 | €417,059 | -€45,188 | -9.8% |
| Income from current assets | 751 | €462,247 | €417,059 | -€45,188 | -9.8% |
| Financial charges | 65/66B | €100 | €5,063 | +€4,963 | +4,950% |
| Recurring financial charges | 65 | €100 | €5,063 | +€4,963 | +4,950% |
| Debt charges | 650 | €433 | €4,843 | +€4,410 | +1,018% |
| Write-downs on current assets other than stocks, contracts in progress and trade receivables: additions (reversals) | 651 | -€333 | €221 | +€553 | |
| Profit (loss) for the period before taxes | 9903 | €919,369 | €897,709 | -€21,660 | -2.4% |
| Income taxes | 67/77 | €211,812 | €318,814 | +€107,002 | +50.5% |
| Taxes | 670/3 | €211,812 | €318,814 | +€107,002 | +50.5% |
| Profit (loss) for the period | 9904 | €707,557 | €578,895 | -€128,662 | -18.2% |
| Profit (loss) for the period to be appropriated | 9905 | €707,557 | €578,895 | -€128,662 | -18.2% |
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 27 October 2026 via checked.be.