Iris: 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.
Iris
Largest movements
- Cash +€24,854
up €24,854 (+17.9%), from €138,653 to €163,507
mainly Depreciation (+€21,971) and Net result for the year (+€21,951)
- Tangible fixed assets -€21,971
down €21,971 (-23.6%), from €93,042 to €71,071
of which Land and buildings: -€12,212
- Receivables within one year +€9,046
up €9,046 (+14.3%), from €63,184 to €72,229
of which Trade receivables: +€10,567
- Reserves +€21,951
up €21,951 (+19.0%), from €115,812 to €137,763
of which Distributable reserves: +€21,951
- Debts after one year -€12,500
down €12,500 (-26.7%), from €46,874 to €34,374
- Tax, wage and social debts +€7,796
up €7,796 (+15.3%), from €50,800 to €58,596
of which Taxes: +€3,904
- Current portion of long-term debt -€4,666
down €4,666 (-27.2%), from €17,166 to €12,500
- Short-term financial debts -€4,296
down €4,296 (-100%), from €4,296 to €0
- Gross operating margin +€25,729
up €25,729 (+9.1%), from €283,411 to €309,140
- Staff costs +€19,012
up €19,012 (+8.6%), from €220,178 to €239,190
- Depreciation -€3,558
down €3,558 (-13.9%), from €25,530 to €21,971
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €296,591 | €308,519 | +€11,928 | +4.0% |
| Fixed assets | 21/28 | €93,254 | €71,283 | -€21,971 | -23.6% |
| Tangible fixed assets | 22/27 | €93,042 | €71,071 | -€21,971 | -23.6% |
| Land and buildings | 22 | €75,584 | €63,372 | -€12,212 | -16.2% |
| Plant, machinery and equipment | 23 | €520 | €0 | -€520 | -100% |
| Furniture and vehicles | 24 | €16,938 | €7,699 | -€9,239 | -54.5% |
| Financial fixed assets | 28 | €212 | €212 | = | 0.0% |
| Current assets | 29/58 | €203,337 | €237,236 | +€33,899 | +16.7% |
| Stocks and contracts in progress | 3 | €1,500 | €1,500 | = | 0.0% |
| Stocks | 30/36 | €1,500 | €1,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €63,184 | €72,229 | +€9,046 | +14.3% |
| Trade receivables | 40 | €61,237 | €71,803 | +€10,567 | +17.3% |
| Other amounts receivable | 41 | €1,947 | €426 | -€1,521 | -78.1% |
| Cash at bank and in hand | 54/58 | €138,653 | €163,507 | +€24,854 | +17.9% |
| Total equity and liabilities | 10/49 | €296,591 | €308,519 | +€11,928 | +4.0% |
| Equity | 10/15 | €134,412 | €156,363 | +€21,951 | +16.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €115,812 | €137,763 | +€21,951 | +19.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €113,953 | €135,904 | +€21,951 | +19.3% |
| Amounts payable | 17/49 | €162,180 | €152,156 | -€10,024 | -6.2% |
| Amounts payable after more than one year | 17 | €46,874 | €34,374 | -€12,500 | -26.7% |
| Financial debts | 170/4 | €46,874 | €34,374 | -€12,500 | -26.7% |
| Amounts payable within one year | 42/48 | €115,305 | €117,782 | +€2,476 | +2.1% |
| Current portion of amounts payable after more than one year | 42 | €17,166 | €12,500 | -€4,666 | -27.2% |
| Financial debts | 43 | €4,296 | €0 | -€4,296 | -100% |
| Credit institutions | 430/8 | €4,296 | €0 | -€4,296 | -100% |
| Trade debts | 44 | €42,436 | €46,222 | +€3,786 | +8.9% |
| Suppliers | 440/4 | €42,436 | €46,222 | +€3,786 | +8.9% |
| Taxes, remuneration and social security | 45 | €50,800 | €58,596 | +€7,796 | +15.3% |
| Taxes | 450/3 | €17,072 | €20,975 | +€3,904 | +22.9% |
| Remuneration and social security | 454/9 | €33,728 | €37,621 | +€3,893 | +11.5% |
| Other amounts payable | 47/48 | €608 | €464 | -€144 | -23.7% |
| Non-recurring operating income | 76A | - | €17 | +€17 | |
| Remuneration, social security and pensions | 62 | €220,178 | €239,190 | +€19,012 | +8.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,530 | €21,971 | -€3,558 | -13.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €5,163 | €7,690 | +€2,527 | +48.9% |
| Other operating charges | 640/8 | €2,325 | €4,762 | +€2,437 | +105% |
| Non-recurring operating charges | 66A | €2,309 | €0 | -€2,309 | -100% |
| Gross operating margin | 9900 | €283,411 | €309,140 | +€25,729 | +9.1% |
| Operating profit (loss) | 9901 | €27,906 | €35,526 | +€7,620 | +27.3% |
| Financial income | 75/76B | €2,659 | €65 | -€2,595 | -97.6% |
| Recurring financial income | 75 | €2,659 | €65 | -€2,595 | -97.6% |
| Financial charges | 65/66B | €3,969 | €3,461 | -€509 | -12.8% |
| Recurring financial charges | 65 | €3,969 | €3,461 | -€509 | -12.8% |
| Profit (loss) for the period before taxes | 9903 | €26,596 | €32,130 | +€5,534 | +20.8% |
| Income taxes | 67/77 | €8,809 | €10,178 | +€1,369 | +15.5% |
| Profit (loss) for the period | 9904 | €17,787 | €21,951 | +€4,164 | +23.4% |
| Profit (loss) for the period to be appropriated | 9905 | €17,787 | €21,951 | +€4,164 | +23.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.