IRINA ADDICT: 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.
IRINA ADDICT
Largest movements
- Cash +€11,892
up €11,892 (+239%), from €4,971 to €16,863
mainly Tax, wage and social debts (+€11,201) and Receivables within one year (+€2,679)
- Receivables within one year -€2,679
down €2,679 (-56.0%), from €4,784 to €2,105
of which Trade receivables: -€4,507
- Stocks and contracts +€2,400
up €2,400 (+23.4%), from €10,250 to €12,650
- Tangible fixed assets -€1,425
down €1,425 (-15.7%), from €9,082 to €7,657
of which Furniture and vehicles: -€2,085
- Deferred charges and accrued income +€512
new in 2025: €512
- Tax, wage and social debts +€11,201
up €11,201 (+42.3%), from €26,507 to €37,708
of which Taxes: +€10,064
- Trade debts -€797
down €797 (-26.6%), from €3,003 to €2,205
- Profit (loss) carried forward -€487
down €487 (-15.3%), from -€3,178 to -€3,665
- Other debts +€467
up €467 (+15.8%), from €2,955 to €3,422
- Gross operating margin +€21,010
up €21,010 (+149%), from €14,055 to €35,065
- Staff costs +€15,008
up €15,008 (+104%), from €14,453 to €29,462
- Financial charges +€2,197
up €2,197 (+191%), from €1,153 to €3,350
- Depreciation +€696
up €696 (+42.8%), from €1,627 to €2,323
- Other operating charges +€418
new in 2025: €418
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 | €29,288 | €39,987 | +€10,700 | +36.5% |
| Fixed assets | 21/28 | €9,282 | €7,857 | -€1,425 | -15.4% |
| Tangible fixed assets | 22/27 | €9,082 | €7,657 | -€1,425 | -15.7% |
| Plant, machinery and equipment | 23 | €1,729 | €2,388 | +€660 | +38.2% |
| Furniture and vehicles | 24 | €7,354 | €5,269 | -€2,085 | -28.3% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €20,005 | €32,130 | +€12,125 | +60.6% |
| Stocks and contracts in progress | 3 | €10,250 | €12,650 | +€2,400 | +23.4% |
| Stocks | 30/36 | €10,250 | €12,650 | +€2,400 | +23.4% |
| Amounts receivable within one year | 40/41 | €4,784 | €2,105 | -€2,679 | -56.0% |
| Trade receivables | 40 | €4,702 | €195 | -€4,507 | -95.8% |
| Other amounts receivable | 41 | €82 | €1,909 | +€1,827 | +2,234% |
| Cash at bank and in hand | 54/58 | €4,971 | €16,863 | +€11,892 | +239% |
| Deferred charges and accrued income | 490/1 | - | €512 | +€512 | |
| Total equity and liabilities | 10/49 | €29,288 | €39,987 | +€10,700 | +36.5% |
| Equity | 10/15 | -€3,178 | -€3,665 | -€487 | -15.3% |
| Profit (loss) carried forward | 14 | -€3,178 | -€3,665 | -€487 | -15.3% |
| Amounts payable | 17/49 | €32,465 | €43,652 | +€11,187 | +34.5% |
| Amounts payable within one year | 42/48 | €32,465 | €43,335 | +€10,870 | +33.5% |
| Trade debts | 44 | €3,003 | €2,205 | -€797 | -26.6% |
| Suppliers | 440/4 | €3,003 | €2,205 | -€797 | -26.6% |
| Taxes, remuneration and social security | 45 | €26,507 | €37,708 | +€11,201 | +42.3% |
| Taxes | 450/3 | €17,131 | €27,195 | +€10,064 | +58.7% |
| Remuneration and social security | 454/9 | €9,376 | €10,513 | +€1,137 | +12.1% |
| Other amounts payable | 47/48 | €2,955 | €3,422 | +€467 | +15.8% |
| Accrued charges and deferred income | 492/3 | - | €317 | +€317 | |
| Remuneration, social security and pensions | 62 | €14,453 | €29,462 | +€15,008 | +104% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,627 | €2,323 | +€696 | +42.8% |
| Other operating charges | 640/8 | - | €418 | +€418 | |
| Gross operating margin | 9900 | €14,055 | €35,065 | +€21,010 | +149% |
| Operating profit (loss) | 9901 | -€2,025 | €2,862 | +€4,887 | |
| Financial income | 75/76B | €0 | €1 | +€0 | +36.4% |
| Recurring financial income | 75 | €0 | €1 | +€0 | +36.4% |
| Financial charges | 65/66B | €1,153 | €3,350 | +€2,197 | +191% |
| Recurring financial charges | 65 | €1,153 | €3,350 | +€2,197 | +191% |
| Profit (loss) for the period before taxes | 9903 | -€3,178 | -€487 | +€2,690 | +84.7% |
| Profit (loss) for the period | 9904 | -€3,178 | -€487 | +€2,690 | +84.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,178 | -€487 | +€2,690 | +84.7% |
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 30 October 2026 via checked.be.