IQUITOS: 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.
IQUITOS
Largest movements
- Cash +€47,635
up €47,635 (+55.1%), from €86,508 to €134,143
mainly Other debts (+€96,378) and Net result for the year (+€60,754)
- Other debts +€96,378
up €96,378 (+76.9%), from €125,276 to €221,654
- Reserves -€43,898
no longer reported in 2025 (was €43,898)
- Debts after one year -€12,190
down €12,190 (-26.8%), from €45,464 to €33,274
- Financial income -€5,650
down €5,650 (-21.6%), from €26,216 to €20,566
- Gross operating margin +€5,328
up €5,328 (+9.2%), from €57,977 to €63,305
- Taxes +€3,127
up €3,127 (+23.6%), from €13,256 to €16,383
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 | €238,016 | €282,099 | +€44,083 | +18.5% |
| Fixed assets | 21/28 | €126,955 | €124,580 | -€2,375 | -1.9% |
| Tangible fixed assets | 22/27 | €20,454 | €18,079 | -€2,375 | -11.6% |
| Furniture and vehicles | 24 | €6,801 | €6,263 | -€538 | -7.9% |
| Other tangible fixed assets | 26 | €13,653 | €11,816 | -€1,837 | -13.5% |
| Financial fixed assets | 28 | €106,501 | €106,501 | = | 0.0% |
| Current assets | 29/58 | €111,061 | €157,519 | +€46,458 | +41.8% |
| Amounts receivable within one year | 40/41 | €23,845 | €21,417 | -€2,428 | -10.2% |
| Trade receivables | 40 | €23,501 | €21,417 | -€2,084 | -8.9% |
| Other amounts receivable | 41 | €344 | - | -€344 | |
| Cash at bank and in hand | 54/58 | €86,508 | €134,143 | +€47,635 | +55.1% |
| Deferred charges and accrued income | 490/1 | €708 | €1,959 | +€1,251 | +176.6% |
| Total equity and liabilities | 10/49 | €238,016 | €282,099 | +€44,083 | +18.5% |
| Equity | 10/15 | €46,898 | €3,000 | -€43,898 | -93.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €43,898 | - | -€43,898 | |
| Distributable reserves | 133 | €43,898 | - | -€43,898 | |
| Amounts payable | 17/49 | €191,118 | €279,099 | +€87,982 | +46.0% |
| Amounts payable after more than one year | 17 | €45,464 | €33,274 | -€12,190 | -26.8% |
| Financial debts | 170/4 | €45,464 | €33,274 | -€12,190 | -26.8% |
| Amounts payable within one year | 42/48 | €145,653 | €245,825 | +€100,172 | +68.8% |
| Current portion of amounts payable after more than one year | 42 | €12,037 | €12,190 | +€154 | +1.3% |
| Trade debts | 44 | €4,095 | €6,452 | +€2,356 | +57.5% |
| Suppliers | 440/4 | €4,095 | €6,452 | +€2,356 | +57.5% |
| Taxes, remuneration and social security | 45 | €4,245 | €5,529 | +€1,284 | +30.2% |
| Taxes | 450/3 | €4,245 | €5,529 | +€1,284 | +30.2% |
| Other amounts payable | 47/48 | €125,276 | €221,654 | +€96,378 | +76.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,929 | €4,452 | +€524 | +13.3% |
| Other operating charges | 640/8 | €1,668 | €1,313 | -€354 | -21.2% |
| Gross operating margin | 9900 | €57,977 | €63,305 | +€5,328 | +9.2% |
| Operating profit (loss) | 9901 | €52,381 | €57,540 | +€5,159 | +9.8% |
| Financial income | 75/76B | €26,216 | €20,566 | -€5,650 | -21.6% |
| Recurring financial income | 75 | €26,216 | €20,566 | -€5,650 | -21.6% |
| Financial charges | 65/66B | €1,298 | €969 | -€329 | -25.3% |
| Recurring financial charges | 65 | €1,298 | €969 | -€329 | -25.3% |
| Profit (loss) for the period before taxes | 9903 | €77,299 | €77,137 | -€163 | -0.2% |
| Income taxes | 67/77 | €13,256 | €16,383 | +€3,127 | +23.6% |
| Profit (loss) for the period | 9904 | €64,044 | €60,754 | -€3,290 | -5.1% |
| Profit (loss) for the period to be appropriated | 9905 | €64,044 | €60,754 | -€3,290 | -5.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.