IRESS: 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.
IRESS
Largest movements
- Tangible fixed assets -€100,480
down €100,480 (-6.9%), from €1.5m to €1.4m
of which Land and buildings: -€92,678
- Cash +€32,864
up €32,864 (+75.6%), from €43,467 to €76,330
mainly Depreciation (+€100,480) and Net result for the year (+€53,096)
- Debts after one year -€140,711
down €140,711 (-13.5%), from €1.0m to €902,682
- Reserves +€53,096
up €53,096 (+45.8%), from €115,852 to €168,948
- Tax, wage and social debts +€18,195
up €18,195 (+1074.9%), from €1,693 to €19,888
- Gross operating margin +€6,276
up €6,276 (+3.0%), from €210,502 to €216,778
- Taxes +€3,695
up €3,695 (+22.8%), from €16,193 to €19,888
- Financial charges -€2,656
down €2,656 (-12.0%), from €22,203 to €19,548
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 | €1,518,618 | €1,443,743 | -€74,875 | -4.9% |
| Fixed assets | 21/28 | €1,451,974 | €1,351,493 | -€100,480 | -6.9% |
| Tangible fixed assets | 22/27 | €1,451,974 | €1,351,493 | -€100,480 | -6.9% |
| Land and buildings | 22 | €1,436,382 | €1,343,704 | -€92,678 | -6.5% |
| Plant, machinery and equipment | 23 | €15,591 | €7,789 | -€7,802 | -50.0% |
| Current assets | 29/58 | €66,645 | €92,250 | +€25,605 | +38.4% |
| Amounts receivable within one year | 40/41 | €22,407 | €15,246 | -€7,161 | -32.0% |
| Trade receivables | 40 | €22,407 | €15,246 | -€7,161 | -32.0% |
| Cash at bank and in hand | 54/58 | €43,467 | €76,330 | +€32,864 | +75.6% |
| Deferred charges and accrued income | 490/1 | €771 | €673 | -€98 | -12.7% |
| Total equity and liabilities | 10/49 | €1,518,618 | €1,443,743 | -€74,875 | -4.9% |
| Equity | 10/15 | €128,252 | €181,348 | +€53,096 | +41.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €115,852 | €168,948 | +€53,096 | +45.8% |
| Distributable reserves | 133 | €115,852 | €168,948 | +€53,096 | +45.8% |
| Amounts payable | 17/49 | €1,390,366 | €1,262,395 | -€127,971 | -9.2% |
| Amounts payable after more than one year | 17 | €1,043,393 | €902,682 | -€140,711 | -13.5% |
| Financial debts | 170/4 | €1,043,393 | €902,682 | -€140,711 | -13.5% |
| Amounts payable within one year | 42/48 | €346,973 | €359,713 | +€12,740 | +3.7% |
| Current portion of amounts payable after more than one year | 42 | €146,899 | €140,711 | -€6,188 | -4.2% |
| Trade debts | 44 | €23,231 | €23,964 | +€733 | +3.2% |
| Suppliers | 440/4 | €23,231 | €23,964 | +€733 | +3.2% |
| Taxes, remuneration and social security | 45 | €1,693 | €19,888 | +€18,195 | +1074.9% |
| Taxes | 450/3 | €1,693 | €19,888 | +€18,195 | +1074.9% |
| Other amounts payable | 47/48 | €175,150 | €175,150 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €100,480 | €100,480 | = | 0.0% |
| Other operating charges | 640/8 | €23,068 | €23,767 | +€699 | +3.0% |
| Gross operating margin | 9900 | €210,502 | €216,778 | +€6,276 | +3.0% |
| Operating profit (loss) | 9901 | €86,954 | €92,532 | +€5,578 | +6.4% |
| Financial charges | 65/66B | €22,203 | €19,548 | -€2,656 | -12.0% |
| Recurring financial charges | 65 | €22,203 | €19,548 | -€2,656 | -12.0% |
| Profit (loss) for the period before taxes | 9903 | €64,751 | €72,984 | +€8,233 | +12.7% |
| Income taxes | 67/77 | €16,193 | €19,888 | +€3,695 | +22.8% |
| Profit (loss) for the period | 9904 | €48,558 | €53,096 | +€4,538 | +9.3% |
| Profit (loss) for the period to be appropriated | 9905 | €48,558 | €53,096 | +€4,538 | +9.3% |
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 7 October 2026 via checked.be.