IRELISH: 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.
IRELISH
Largest movements
- Cash +€7,399
up €7,399 (+327%), from €2,263 to €9,662
mainly Receivables within one year (+€2,723) and Tax, wage and social debts (+€2,286)
- Receivables within one year -€2,723
no longer reported in 2025 (was €2,723)
- Tangible fixed assets -€507
down €507 (-49.7%), from €1,020 to €513
- Tax, wage and social debts +€2,286
up €2,286 (+775%), from €295 to €2,581
- Other debts +€1,379
up €1,379 (+30.0%), from €4,604 to €5,984
- Profit (loss) carried forward +€1,239
up €1,239 (+42.8%), from €2,898 to €4,137
- Trade debts -€675
down €675 (-53.2%), from €1,268 to €593
- Other operating charges -€54,126
down €54,126 (-99.7%), from €54,270 to €144
- Gross operating margin -€49,566
down €49,566 (-95.8%), from €51,754 to €2,188
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 | €12,065 | €16,296 | +€4,230 | +35.1% |
| Fixed assets | 21/28 | €1,020 | €513 | -€507 | -49.7% |
| Tangible fixed assets | 22/27 | €1,020 | €513 | -€507 | -49.7% |
| Furniture and vehicles | 24 | €1,020 | €513 | -€507 | -49.7% |
| Current assets | 29/58 | €11,046 | €15,783 | +€4,737 | +42.9% |
| Stocks and contracts in progress | 3 | €6,060 | €6,121 | +€61 | +1.0% |
| Stocks | 30/36 | €6,060 | €6,121 | +€61 | +1.0% |
| Amounts receivable within one year | 40/41 | €2,723 | - | -€2,723 | |
| Trade receivables | 40 | €2,723 | - | -€2,723 | |
| Cash at bank and in hand | 54/58 | €2,263 | €9,662 | +€7,399 | +327% |
| Total equity and liabilities | 10/49 | €12,065 | €16,296 | +€4,230 | +35.1% |
| Equity | 10/15 | €5,898 | €7,137 | +€1,239 | +21.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,898 | €4,137 | +€1,239 | +42.8% |
| Amounts payable | 17/49 | €6,168 | €9,158 | +€2,991 | +48.5% |
| Amounts payable within one year | 42/48 | €6,168 | €9,158 | +€2,991 | +48.5% |
| Trade debts | 44 | €1,268 | €593 | -€675 | -53.2% |
| Suppliers | 440/4 | €1,268 | €593 | -€675 | -53.2% |
| Taxes, remuneration and social security | 45 | €295 | €2,581 | +€2,286 | +775% |
| Taxes | 450/3 | €295 | €2,581 | +€2,286 | +775% |
| Other amounts payable | 47/48 | €4,604 | €5,984 | +€1,379 | +30.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €502 | €507 | +€6 | +1.1% |
| Other operating charges | 640/8 | €54,270 | €144 | -€54,126 | -99.7% |
| Gross operating margin | 9900 | €51,754 | €2,188 | -€49,566 | -95.8% |
| Operating profit (loss) | 9901 | -€3,018 | €1,536 | +€4,555 | |
| Financial income | 75/76B | €22 | €21 | -€1 | -5.1% |
| Recurring financial income | 75 | €22 | €21 | -€1 | -5.1% |
| Financial charges | 65/66B | €195 | €318 | +€123 | +63.2% |
| Recurring financial charges | 65 | €195 | €318 | +€123 | +63.2% |
| Profit (loss) for the period before taxes | 9903 | -€3,191 | €1,239 | +€4,430 | |
| Income taxes | 67/77 | €103 | - | -€103 | |
| Profit (loss) for the period | 9904 | -€3,294 | €1,239 | +€4,534 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,294 | €1,239 | +€4,534 |
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 25 October 2026 via checked.be.