IQO2: 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.
IQO2
Largest movements
- Cash -€4,459
down €4,459 (-51.4%), from €8,677 to €4,219
mainly Net result for the year (-€4,045) and Trade debts (-€254)
- Receivables within one year +€160
up €160 (+4.7%), from €3,415 to €3,575
- Profit (loss) carried forward -€4,045
down €4,045 (-1.7%), from -€233,698 to -€237,743
- Trade debts -€254
down €254 (-36.1%), from €703 to €449
- Gross operating margin +€1,609
up €1,609 (+60.9%), from -€2,642 to -€1,033
- Write-downs +€775
no longer reported in 2025 (was -€775)
- Other operating charges +€142
up €142 (+14.5%), from €981 to €1,123
- Financial charges +€100
up €100 (+5.6%), from €1,788 to €1,889
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 | €12,092 | €7,794 | -€4,299 | -35.5% |
| Current assets | 29/58 | €12,092 | €7,794 | -€4,299 | -35.5% |
| Amounts receivable within one year | 40/41 | €3,415 | €3,575 | +€160 | +4.7% |
| Other amounts receivable | 41 | €3,415 | €3,575 | +€160 | +4.7% |
| Cash at bank and in hand | 54/58 | €8,677 | €4,219 | -€4,459 | -51.4% |
| Total equity and liabilities | 10/49 | €12,092 | €7,794 | -€4,299 | -35.5% |
| Equity | 10/15 | -€132,898 | -€136,943 | -€4,045 | -3.0% |
| Contributions | 10/11 | €100,800 | €100,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€233,698 | -€237,743 | -€4,045 | -1.7% |
| Amounts payable | 17/49 | €144,990 | €144,736 | -€254 | -0.2% |
| Amounts payable within one year | 42/48 | €144,990 | €144,736 | -€254 | -0.2% |
| Trade debts | 44 | €703 | €449 | -€254 | -36.1% |
| Suppliers | 440/4 | €703 | €449 | -€254 | -36.1% |
| Other amounts payable | 47/48 | €144,287 | €144,287 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€775 | - | +€775 | |
| Other operating charges | 640/8 | €981 | €1,123 | +€142 | +14.5% |
| Gross operating margin | 9900 | -€2,642 | -€1,033 | +€1,609 | +60.9% |
| Operating profit (loss) | 9901 | -€2,848 | -€2,156 | +€692 | +24.3% |
| Financial charges | 65/66B | €1,788 | €1,889 | +€100 | +5.6% |
| Recurring financial charges | 65 | €1,788 | €1,889 | +€100 | +5.6% |
| Profit (loss) for the period before taxes | 9903 | -€4,636 | -€4,045 | +€592 | +12.8% |
| Profit (loss) for the period | 9904 | -€4,636 | -€4,045 | +€592 | +12.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,636 | -€4,045 | +€592 | +12.8% |
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 2 October 2026 via checked.be.