IRIANA: 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.
IRIANA
Largest movements
- Tangible fixed assets -€22,100
down €22,100 (-2.2%), from €1.0m to €1.0m
of which Land and buildings: -€13,721
- Other debts -€25,145
down €25,145 (-10.5%), from €239,384 to €214,240
- Provisions -€21,013
down €21,013 (-33.4%), from €62,955 to €41,942
- Reserves +€18,000
up €18,000 (+48.9%), from €36,824 to €54,824
- Financial charges -€45,642
down €45,642 (-62.9%), from €72,520 to €26,877
- Gross operating margin -€4,599
down €4,599 (-5.0%), from €92,035 to €87,436
- Taxes +€1,800
new in 2025: €1,800
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 | €1,031,981 | €1,005,377 | -€26,604 | -2.6% |
| Fixed assets | 21/28 | €1,025,893 | €1,003,792 | -€22,100 | -2.2% |
| Tangible fixed assets | 22/27 | €1,025,893 | €1,003,792 | -€22,100 | -2.2% |
| Land and buildings | 22 | €889,663 | €875,942 | -€13,721 | -1.5% |
| Other tangible fixed assets | 26 | €136,229 | €127,850 | -€8,379 | -6.2% |
| Current assets | 29/58 | €6,088 | €1,585 | -€4,503 | -74.0% |
| Cash at bank and in hand | 54/58 | €5,685 | €963 | -€4,722 | -83.1% |
| Deferred charges and accrued income | 490/1 | €403 | €622 | +€219 | +54.3% |
| Total equity and liabilities | 10/49 | €1,031,981 | €1,005,377 | -€26,604 | -2.6% |
| Equity | 10/15 | €351,134 | €372,080 | +€20,946 | +6.0% |
| Contributions | 10/11 | €539,087 | €539,087 | = | 0.0% |
| Reserves | 13 | €36,824 | €54,824 | +€18,000 | +48.9% |
| Distributable reserves | 133 | €36,824 | €54,824 | +€18,000 | +48.9% |
| Profit (loss) carried forward | 14 | -€224,777 | -€221,831 | +€2,946 | +1.3% |
| Provisions and deferred taxes | 16 | €62,955 | €41,942 | -€21,013 | -33.4% |
| Provisions for liabilities and charges | 160/5 | €62,955 | €41,942 | -€21,013 | -33.4% |
| Other liabilities and charges | 164/5 | €62,955 | €41,942 | -€21,013 | -33.4% |
| Amounts payable | 17/49 | €617,892 | €591,355 | -€26,537 | -4.3% |
| Amounts payable after more than one year | 17 | €350,000 | €350,000 | = | 0.0% |
| Financial debts | 170/4 | €350,000 | €350,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €242,384 | €216,040 | -€26,345 | -10.9% |
| Taxes, remuneration and social security | 45 | €3,000 | €1,800 | -€1,200 | -40.0% |
| Taxes | 450/3 | €3,000 | €1,800 | -€1,200 | -40.0% |
| Other amounts payable | 47/48 | €239,384 | €214,240 | -€25,145 | -10.5% |
| Accrued charges and deferred income | 492/3 | €25,508 | €25,315 | -€193 | -0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,683 | €22,100 | -€583 | -2.6% |
| Other operating charges | 640/8 | €16,312 | €15,722 | -€590 | -3.6% |
| Gross operating margin | 9900 | €92,035 | €87,436 | -€4,599 | -5.0% |
| Operating profit (loss) | 9901 | €53,040 | €49,614 | -€3,427 | -6.5% |
| Financial income | 75/76B | - | €10 | +€10 | |
| Recurring financial income | 75 | - | €10 | +€10 | |
| Financial charges | 65/66B | €72,520 | €26,877 | -€45,642 | -62.9% |
| Recurring financial charges | 65 | €72,520 | €26,877 | -€45,642 | -62.9% |
| Profit (loss) for the period before taxes | 9903 | -€19,479 | €22,746 | +€42,226 | |
| Income taxes | 67/77 | - | €1,800 | +€1,800 | |
| Profit (loss) for the period | 9904 | -€19,479 | €20,946 | +€40,426 | |
| Profit (loss) for the period to be appropriated | 9905 | -€19,479 | €20,946 | +€40,426 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.