IRA.CO: 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.
IRA.CO
Largest movements
- Tangible fixed assets -€6,477
down €6,477 (-20.0%), from €32,386 to €25,909
- Cash +€2,162
up €2,162 (+82.5%), from €2,621 to €4,783
mainly Depreciation (+€6,477) and Receivables within one year (+€789)
- Receivables within one year -€789
down €789 (-10.3%), from €7,665 to €6,876
- Other debts -€4,836
down €4,836 (-14.2%), from €34,000 to €29,164
- Tax, wage and social debts -€708
down €708 (-91.7%), from €772 to €64
- Depreciation +€6,477
new in 2025: €6,477
- Gross operating margin +€5,689
up €5,689 (+353%), from €1,610 to €7,299
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 | €62,672 | €57,568 | -€5,104 | -8.1% |
| Fixed assets | 21/28 | €52,386 | €45,909 | -€6,477 | -12.4% |
| Intangible fixed assets | 21 | €20,000 | €20,000 | = | 0.0% |
| Tangible fixed assets | 22/27 | €32,386 | €25,909 | -€6,477 | -20.0% |
| Furniture and vehicles | 24 | €32,386 | €25,909 | -€6,477 | -20.0% |
| Current assets | 29/58 | €10,286 | €11,659 | +€1,373 | +13.4% |
| Amounts receivable within one year | 40/41 | €7,665 | €6,876 | -€789 | -10.3% |
| Other amounts receivable | 41 | €7,665 | €6,876 | -€789 | -10.3% |
| Cash at bank and in hand | 54/58 | €2,621 | €4,783 | +€2,162 | +82.5% |
| Total equity and liabilities | 10/49 | €62,672 | €57,568 | -€5,104 | -8.1% |
| Equity | 10/15 | €27,343 | €27,764 | +€422 | +1.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €230 | €230 | = | 0.0% |
| Distributable reserves | 133 | €230 | €230 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,520 | €8,942 | +€422 | +4.9% |
| Amounts payable | 17/49 | €35,329 | €29,804 | -€5,525 | -15.6% |
| Amounts payable within one year | 42/48 | €35,329 | €29,804 | -€5,525 | -15.6% |
| Trade debts | 44 | €557 | €575 | +€18 | +3.3% |
| Suppliers | 440/4 | €557 | €575 | +€18 | +3.3% |
| Taxes, remuneration and social security | 45 | €772 | €64 | -€708 | -91.7% |
| Taxes | 450/3 | €772 | €64 | -€708 | -91.7% |
| Other amounts payable | 47/48 | €34,000 | €29,164 | -€4,836 | -14.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €6,477 | +€6,477 | |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €1,610 | €7,299 | +€5,689 | +353% |
| Operating profit (loss) | 9901 | €1,222 | €422 | -€801 | -65.5% |
| Profit (loss) for the period before taxes | 9903 | €1,222 | €422 | -€801 | -65.5% |
| Profit (loss) for the period | 9904 | €1,222 | €422 | -€801 | -65.5% |
| Profit (loss) for the period to be appropriated | 9905 | €1,222 | €422 | -€801 | -65.5% |
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 14 October 2026 via checked.be.