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
- Cash +€5,068
up €5,068 (+1439.8%), from €352 to €5,420
mainly Debts within one year (+€30,068) and Depreciation (+€5,091)
- Tangible fixed assets -€2,511
down €2,511 (-15.1%), from €16,626 to €14,114
- Debts within one year +€30,068
up €30,068 (+28.6%), from €105,063 to €135,131
- Profit (loss) carried forward -€27,377
down €27,377 (-30.6%), from -€89,359 to -€116,736
- Gross operating margin +€15,978
up €15,978 (+27.9%), from €57,271 to €73,249
From the 2010 result to the 2011 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 2010 and 2011 balance sheets and the 2011 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2010 | 2011 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €39,428 | €42,118 | +€2,691 | +6.8% |
| Fixed assets | 21/28 | €16,626 | €14,114 | -€2,511 | -15.1% |
| Tangible fixed assets | 22/27 | €16,626 | €14,114 | -€2,511 | -15.1% |
| Current assets | 29/58 | €22,802 | €28,004 | +€5,202 | +22.8% |
| Stocks and contracts in progress | 3 | €22,324 | €22,584 | +€260 | +1.2% |
| Amounts receivable within one year | 40/41 | €126 | - | -€126 | |
| Cash at bank and in hand | 54/58 | €352 | €5,420 | +€5,068 | +1439.8% |
| Total equity and liabilities | 10/49 | €39,428 | €42,118 | +€2,691 | +6.8% |
| Equity | 10/15 | -€65,635 | -€93,013 | -€27,377 | -41.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €5,123 | €5,123 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€89,359 | -€116,736 | -€27,377 | -30.6% |
| Amounts payable | 17/49 | €105,063 | €135,131 | +€30,068 | +28.6% |
| Amounts payable within one year | 42/48 | €105,063 | €135,131 | +€30,068 | +28.6% |
| Trade debts | 44 | €33,938 | €42,165 | +€8,226 | +24.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,575 | €5,091 | +€516 | +11.3% |
| Gross operating margin | 9900 | €57,271 | €73,249 | +€15,978 | +27.9% |
| Operating profit (loss) | 9901 | -€14,056 | -€24,686 | -€10,630 | -75.6% |
| Recurring financial income | 75 | €176 | €16 | -€160 | -91.0% |
| Recurring financial charges | 65 | €1,670 | €1,787 | +€117 | +7.0% |
| Profit (loss) for the period before taxes | 9903 | -€16,086 | -€27,377 | -€11,292 | -70.2% |
| Profit (loss) for the period | 9904 | -€16,086 | -€27,377 | -€11,292 | -70.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,086 | -€27,377 | -€11,292 | -70.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2010 and 31 December 2011. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.