IRIS: 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.
IRIS
Largest movements
- Receivables within one year +€972
up €972 (+3.6%), from €27,079 to €28,051
- Cash +€455
up €455 (+23.5%), from €1,935 to €2,390
mainly Net result for the year (+€860) and Deferred charges and accrued income (+€397)
- Deferred charges and accrued income -€397
no longer reported in 2025 (was €397)
- Profit (loss) carried forward +€860
up €860 (+1.4%), from -€59,593 to -€58,733
- Taxes -€9,442
no longer reported in 2025 (was €9,442)
- Turnover +€4,150
up €4,150 (+123.0%), from €3,375 to €7,525
- Gross operating margin +€4,031
up €4,031, from -€1,313 to €2,718
- Other operating charges +€787
up €787 (+78.9%), from €998 to €1,785
- Purchases and services +€119
up €119 (+2.5%), from €4,688 to €4,807
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 | €33,541 | €34,571 | +€1,030 | +3.1% |
| Fixed assets | 21/28 | €4,015 | €4,015 | = | 0.0% |
| Tangible fixed assets | 22/27 | €3,718 | €3,718 | = | 0.0% |
| Land and buildings | 22 | €3,718 | €3,718 | = | 0.0% |
| Financial fixed assets | 28 | €297 | €297 | = | 0.0% |
| Current assets | 29/58 | €29,526 | €30,556 | +€1,030 | +3.5% |
| Stocks and contracts in progress | 3 | €115 | €115 | = | 0.0% |
| Stocks | 30/36 | €115 | €115 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €27,079 | €28,051 | +€972 | +3.6% |
| Other amounts receivable | 41 | €27,079 | €28,051 | +€972 | +3.6% |
| Cash at bank and in hand | 54/58 | €1,935 | €2,390 | +€455 | +23.5% |
| Deferred charges and accrued income | 490/1 | €397 | - | -€397 | |
| Total equity and liabilities | 10/49 | €33,541 | €34,571 | +€1,030 | +3.1% |
| Equity | 10/15 | -€27,367 | -€26,507 | +€860 | +3.1% |
| Contributions | 10/11 | €32,226 | €32,226 | = | 0.0% |
| Capital | 10 | €32,226 | €32,226 | = | 0.0% |
| Issued capital | 100 | €32,226 | €32,226 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€59,593 | -€58,733 | +€860 | +1.4% |
| Provisions and deferred taxes | 16 | €60,908 | €60,908 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €60,908 | €60,908 | = | 0.0% |
| Major repairs and maintenance | 162 | €60,908 | €60,908 | = | 0.0% |
| Amounts payable | 17/49 | - | €170 | +€170 | |
| Amounts payable within one year | 42/48 | - | €170 | +€170 | |
| Trade debts | 44 | - | €170 | +€170 | |
| Suppliers | 440/4 | - | €170 | +€170 | |
| Turnover | 70 | €3,375 | €7,525 | +€4,150 | +123.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €4,688 | €4,807 | +€119 | +2.5% |
| Other operating charges | 640/8 | €998 | €1,785 | +€787 | +78.9% |
| Gross operating margin | 9900 | -€1,313 | €2,718 | +€4,031 | |
| Operating profit (loss) | 9901 | -€2,311 | €933 | +€3,244 | |
| Financial income | 75/76B | €10 | - | -€10 | |
| Recurring financial income | 75 | €10 | - | -€10 | |
| Financial charges | 65/66B | €74 | €73 | -€1 | -1.4% |
| Recurring financial charges | 65 | €74 | €73 | -€1 | -1.4% |
| Profit (loss) for the period before taxes | 9903 | -€2,375 | €860 | +€3,235 | |
| Income taxes | 67/77 | €9,442 | - | -€9,442 | |
| Profit (loss) for the period | 9904 | -€11,817 | €860 | +€12,677 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,817 | €860 | +€12,677 |
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 4 October 2026 via checked.be.