IQ²: 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.
IQ²
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Profit (loss) carried forward -€5,939
down €5,939 (-44.3%), from -€13,419 to -€19,358
- Trade debts +€3,709
up €3,709 (+2943.3%), from €126 to €3,835
- Depreciation -€8,162
down €8,162 (-90.0%), from €9,071 to €909
- Other operating charges +€2,012
up €2,012 (+394.1%), from €510 to €2,522
- Gross operating margin +€1,091
up €1,091 (+32.7%), from -€3,339 to -€2,248
- Financial charges -€239
down €239 (-47.9%), from €498 to €260
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 | €101,719 | €100,617 | -€1,103 | -1.1% |
| Fixed assets | 21/28 | €98,540 | €97,631 | -€909 | -0.9% |
| Tangible fixed assets | 22/27 | €98,540 | €97,631 | -€909 | -0.9% |
| Land and buildings | 22 | €98,540 | €97,631 | -€909 | -0.9% |
| Current assets | 29/58 | €3,179 | €2,985 | -€193 | -6.1% |
| Amounts receivable within one year | 40/41 | €605 | €605 | = | 0.0% |
| Trade receivables | 40 | €605 | €605 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €2,574 | €2,232 | -€342 | -13.3% |
| Deferred charges and accrued income | 490/1 | - | €149 | +€149 | |
| Total equity and liabilities | 10/49 | €101,719 | €100,617 | -€1,103 | -1.1% |
| Equity | 10/15 | €101,581 | €96,642 | -€4,939 | -4.9% |
| Contributions | 10/11 | €115,000 | €116,000 | +€1,000 | +0.9% |
| Profit (loss) carried forward | 14 | -€13,419 | -€19,358 | -€5,939 | -44.3% |
| Amounts payable | 17/49 | €138 | €3,974 | +€3,837 | +2785.2% |
| Amounts payable within one year | 42/48 | €126 | €3,846 | +€3,720 | +2952.7% |
| Trade debts | 44 | €126 | €3,835 | +€3,709 | +2943.3% |
| Suppliers | 440/4 | €126 | €3,835 | +€3,709 | +2943.3% |
| Other amounts payable | 47/48 | - | €12 | +€12 | |
| Accrued charges and deferred income | 492/3 | €12 | €128 | +€116 | +989.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,071 | €909 | -€8,162 | -90.0% |
| Other operating charges | 640/8 | €510 | €2,522 | +€2,012 | +394.1% |
| Gross operating margin | 9900 | -€3,339 | -€2,248 | +€1,091 | +32.7% |
| Operating profit (loss) | 9901 | -€12,920 | -€5,680 | +€7,241 | +56.0% |
| Financial charges | 65/66B | €498 | €260 | -€239 | -47.9% |
| Recurring financial charges | 65 | €498 | €260 | -€239 | -47.9% |
| Profit (loss) for the period before taxes | 9903 | -€13,419 | -€5,939 | +€7,479 | +55.7% |
| Profit (loss) for the period | 9904 | -€13,419 | -€5,939 | +€7,479 | +55.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,419 | -€5,939 | +€7,479 | +55.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.