IRENT: 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.
IRENT
Largest movements
- Cash +€39,683
up €39,683 (+69.0%), from €57,507 to €97,190
mainly Net result for the year (+€56,798) and Other debts (+€9,435)
- Receivables within one year +€37,610
up €37,610 (+969.9%), from €3,878 to €41,488
of which Other amounts receivable: +€31,754
- Tangible fixed assets +€7,131
up €7,131 (+153.1%), from €4,658 to €11,789
- Deferred charges and accrued income -€6,709
down €6,709 (-99.3%), from €6,759 to €50
- Profit (loss) carried forward +€56,798
up €56,798 (+122.9%), from €46,218 to €103,015
- Other debts +€9,435
up €9,435 (+2353.6%), from €401 to €9,835
- Advances received +€8,080
new in 2025: €8,080
- Trade debts +€2,536
up €2,536 (+27.1%), from €9,369 to €11,905
- Gross operating margin +€12,078
up €12,078 (+17.4%), from €69,587 to €81,665
- Taxes +€2,061
up €2,061 (+17.6%), from €11,681 to €13,742
- Other operating charges -€875
down €875 (-7.7%), from €11,364 to €10,489
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 | €72,952 | €150,517 | +€77,565 | +106.3% |
| Fixed assets | 21/28 | €4,808 | €11,789 | +€6,981 | +145.2% |
| Tangible fixed assets | 22/27 | €4,658 | €11,789 | +€7,131 | +153.1% |
| Other tangible fixed assets | 26 | €4,658 | €11,789 | +€7,131 | +153.1% |
| Financial fixed assets | 28 | €150 | - | -€150 | |
| Current assets | 29/58 | €68,144 | €138,728 | +€70,584 | +103.6% |
| Amounts receivable within one year | 40/41 | €3,878 | €41,488 | +€37,610 | +969.9% |
| Trade receivables | 40 | €2,039 | €7,895 | +€5,856 | +287.2% |
| Other amounts receivable | 41 | €1,839 | €33,593 | +€31,754 | +1726.6% |
| Cash at bank and in hand | 54/58 | €57,507 | €97,190 | +€39,683 | +69.0% |
| Deferred charges and accrued income | 490/1 | €6,759 | €50 | -€6,709 | -99.3% |
| Total equity and liabilities | 10/49 | €72,952 | €150,517 | +€77,565 | +106.3% |
| Equity | 10/15 | €49,218 | €106,015 | +€56,798 | +115.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €46,218 | €103,015 | +€56,798 | +122.9% |
| Amounts payable | 17/49 | €23,735 | €44,502 | +€20,767 | +87.5% |
| Amounts payable within one year | 42/48 | €23,735 | €44,502 | +€20,767 | +87.5% |
| Trade debts | 44 | €9,369 | €11,905 | +€2,536 | +27.1% |
| Suppliers | 440/4 | €9,369 | €11,905 | +€2,536 | +27.1% |
| Advances received on contracts in progress | 46 | - | €8,080 | +€8,080 | |
| Taxes, remuneration and social security | 45 | €13,964 | €14,681 | +€716 | +5.1% |
| Taxes | 450/3 | €13,964 | €14,681 | +€716 | +5.1% |
| Other amounts payable | 47/48 | €401 | €9,835 | +€9,435 | +2353.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €315 | €857 | +€542 | +172.2% |
| Other operating charges | 640/8 | €11,364 | €10,489 | -€875 | -7.7% |
| Gross operating margin | 9900 | €69,587 | €81,665 | +€12,078 | +17.4% |
| Operating profit (loss) | 9901 | €57,908 | €70,319 | +€12,411 | +21.4% |
| Financial income | 75/76B | €15 | €473 | +€458 | +2955.1% |
| Recurring financial income | 75 | €15 | €473 | +€458 | +2955.1% |
| Financial charges | 65/66B | €25 | €253 | +€228 | +929.7% |
| Recurring financial charges | 65 | €25 | €253 | +€228 | +929.7% |
| Profit (loss) for the period before taxes | 9903 | €57,899 | €70,539 | +€12,641 | +21.8% |
| Income taxes | 67/77 | €11,681 | €13,742 | +€2,061 | +17.6% |
| Profit (loss) for the period | 9904 | €46,218 | €56,798 | +€10,580 | +22.9% |
| Profit (loss) for the period to be appropriated | 9905 | €46,218 | €56,798 | +€10,580 | +22.9% |
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 30 September 2026 via checked.be.