Iris 67: 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 67
Largest movements
- Cash +€1.0m
up €1.0m (+8,094%), from €12,898 to €1.1m
mainly Receivables after one year (+€1.0m) and Net result for the year (+€19,182)
- Receivables after one year -€1.0m
down €1.0m (-100%), from €1.0m to €0
- Profit (loss) carried forward +€19,182
up €19,182 (+57.7%), from €33,236 to €52,418
- Gross operating margin +€4,909
up €4,909 (+36.8%), from -€13,354 to -€8,444
- Financial income -€2,894
down €2,894 (-7.4%), from €39,275 to €36,381
- Taxes +€586
up €586 (+9.1%), from €6,452 to €7,038
- Other operating charges +€400
up €400 (+36.8%), from €1,086 to €1,485
- Financial charges -€246
down €246 (-51.5%), from €477 to €232
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 | €1,042,795 | €1,056,807 | +€14,012 | +1.3% |
| Current assets | 29/58 | €1,042,795 | €1,056,807 | +€14,012 | +1.3% |
| Amounts receivable after more than one year | 29 | €1,025,214 | €0 | -€1.0m | -100% |
| Other amounts receivable | 291 | €1,025,214 | €0 | -€1.0m | -100% |
| Amounts receivable within one year | 40/41 | €4,683 | €0 | -€4,683 | -100% |
| Other amounts receivable | 41 | €4,683 | €0 | -€4,683 | -100% |
| Cash at bank and in hand | 54/58 | €12,898 | €1,056,807 | +€1.0m | +8,094% |
| Total equity and liabilities | 10/49 | €1,042,795 | €1,056,807 | +€14,012 | +1.3% |
| Equity | 10/15 | €1,033,236 | €1,052,418 | +€19,182 | +1.9% |
| Contributions | 10/11 | €1,000,000 | €1,000,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33,236 | €52,418 | +€19,182 | +57.7% |
| Amounts payable | 17/49 | €9,559 | €4,389 | -€5,170 | -54.1% |
| Amounts payable within one year | 42/48 | €7,009 | €985 | -€6,025 | -86.0% |
| Financial debts | 43 | - | €30 | +€30 | |
| Other loans | 439 | - | €30 | +€30 | |
| Trade debts | 44 | €909 | €955 | +€45 | +5.0% |
| Suppliers | 440/4 | €909 | €955 | +€45 | +5.0% |
| Taxes, remuneration and social security | 45 | €6,100 | €0 | -€6,100 | -100% |
| Taxes | 450/3 | €6,100 | €0 | -€6,100 | -100% |
| Accrued charges and deferred income | 492/3 | €2,550 | €3,404 | +€854 | +33.5% |
| Other operating charges | 640/8 | €1,086 | €1,485 | +€400 | +36.8% |
| Gross operating margin | 9900 | -€13,354 | -€8,444 | +€4,909 | +36.8% |
| Operating profit (loss) | 9901 | -€14,439 | -€9,929 | +€4,510 | +31.2% |
| Financial income | 75/76B | €39,275 | €36,381 | -€2,894 | -7.4% |
| Recurring financial income | 75 | €39,275 | €36,381 | -€2,894 | -7.4% |
| Financial charges | 65/66B | €477 | €232 | -€246 | -51.5% |
| Recurring financial charges | 65 | €477 | €232 | -€246 | -51.5% |
| Profit (loss) for the period before taxes | 9903 | €24,358 | €26,220 | +€1,861 | +7.6% |
| Income taxes | 67/77 | €6,452 | €7,038 | +€586 | +9.1% |
| Profit (loss) for the period | 9904 | €17,906 | €19,182 | +€1,275 | +7.1% |
| Profit (loss) for the period to be appropriated | 9905 | €17,906 | €19,182 | +€1,275 | +7.1% |
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 14 October 2026 via checked.be.