iQ3 Home Intelligence: 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.
iQ3 Home Intelligence
Largest movements
- Receivables within one year +€3,690
up €3,690 (+7.0%), from €52,639 to €56,329
of which Trade receivables: +€3,020
- Cash -€3,556
down €3,556 (-26.7%), from €13,336 to €9,780
mainly Short-term financial debts (-€8,267) and Investment in fixed assets (net) (-€6,965)
- Stocks and contracts +€2,952
up €2,952 (+3.9%), from €75,601 to €78,554
- Deferred charges and accrued income +€1,944
up €1,944 (+46.2%), from €4,207 to €6,152
- Trade debts +€11,991
up €11,991 (+29.2%), from €41,011 to €53,002
- Short-term financial debts -€8,267
down €8,267 (-9.9%), from €83,267 to €75,000
- Staff costs -€74,951
no longer reported in 2025 (was €74,951)
- Gross operating margin -€74,587
down €74,587 (-79.8%), from €93,433 to €18,847
- Financial charges -€2,001
down €2,001 (-23.4%), from €8,536 to €6,535
- Other operating charges +€1,031
up €1,031 (+51.6%), from €1,997 to €3,028
- Depreciation +€982
up €982 (+16.1%), from €6,111 to €7,093
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 | €168,663 | €173,566 | +€4,903 | +2.9% |
| Fixed assets | 21/28 | €22,880 | €22,752 | -€128 | -0.6% |
| Tangible fixed assets | 22/27 | €21,290 | €21,162 | -€128 | -0.6% |
| Land and buildings | 22 | €1,797 | €1,426 | -€370 | -20.6% |
| Plant, machinery and equipment | 23 | €223 | €19 | -€203 | -91.3% |
| Furniture and vehicles | 24 | €6,254 | €11,060 | +€4,807 | +76.9% |
| Other tangible fixed assets | 26 | €13,017 | €8,656 | -€4,361 | -33.5% |
| Financial fixed assets | 28 | €1,590 | €1,590 | = | 0.0% |
| Current assets | 29/58 | €145,783 | €150,814 | +€5,031 | +3.5% |
| Stocks and contracts in progress | 3 | €75,601 | €78,554 | +€2,952 | +3.9% |
| Stocks | 30/36 | €75,601 | €78,554 | +€2,952 | +3.9% |
| Amounts receivable within one year | 40/41 | €52,639 | €56,329 | +€3,690 | +7.0% |
| Trade receivables | 40 | €46,931 | €49,951 | +€3,020 | +6.4% |
| Other amounts receivable | 41 | €5,708 | €6,378 | +€670 | +11.7% |
| Cash at bank and in hand | 54/58 | €13,336 | €9,780 | -€3,556 | -26.7% |
| Deferred charges and accrued income | 490/1 | €4,207 | €6,152 | +€1,944 | +46.2% |
| Total equity and liabilities | 10/49 | €168,663 | €173,566 | +€4,903 | +2.9% |
| Equity | 10/15 | €31,734 | €31,904 | +€169 | +0.5% |
| 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 | €11,274 | €11,444 | +€169 | +1.5% |
| Amounts payable | 17/49 | €136,929 | €141,662 | +€4,733 | +3.5% |
| Amounts payable within one year | 42/48 | €136,929 | €141,072 | +€4,143 | +3.0% |
| Financial debts | 43 | €83,267 | €75,000 | -€8,267 | -9.9% |
| Credit institutions | 430/8 | €83,267 | €75,000 | -€8,267 | -9.9% |
| Trade debts | 44 | €41,011 | €53,002 | +€11,991 | +29.2% |
| Suppliers | 440/4 | €41,011 | €53,002 | +€11,991 | +29.2% |
| Taxes, remuneration and social security | 45 | €12,650 | €13,070 | +€420 | +3.3% |
| Taxes | 450/3 | €12,650 | €9,359 | -€3,291 | -26.0% |
| Remuneration and social security | 454/9 | - | €3,711 | +€3,711 | |
| Accrued charges and deferred income | 492/3 | - | €590 | +€590 | |
| Remuneration, social security and pensions | 62 | €74,951 | - | -€74,951 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,111 | €7,093 | +€982 | +16.1% |
| Other operating charges | 640/8 | €1,997 | €3,028 | +€1,031 | +51.6% |
| Gross operating margin | 9900 | €93,433 | €18,847 | -€74,587 | -79.8% |
| Operating profit (loss) | 9901 | €10,374 | €8,726 | -€1,648 | -15.9% |
| Financial charges | 65/66B | €8,536 | €6,535 | -€2,001 | -23.4% |
| Recurring financial charges | 65 | €8,536 | €6,535 | -€2,001 | -23.4% |
| Profit (loss) for the period before taxes | 9903 | €1,838 | €2,191 | +€353 | +19.2% |
| Income taxes | 67/77 | €2,347 | €2,022 | -€326 | -13.9% |
| Profit (loss) for the period | 9904 | -€509 | €169 | +€679 | |
| Profit (loss) for the period to be appropriated | 9905 | -€509 | €169 | +€679 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.