IRIS AUTOCENTER: 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 AUTOCENTER
Largest movements
- Cash -€21,047
down €21,047 (-19.1%), from €110,115 to €89,068
mainly Advances received (-€27,079) and Tax, wage and social debts (-€12,636)
- Receivables within one year -€16,939
down €16,939 (-50.6%), from €33,509 to €16,570
of which Trade receivables: -€21,436
- Tangible fixed assets -€6,893
down €6,893 (-40.3%), from €17,115 to €10,222
of which Other tangible fixed assets: -€3,524
- Deferred charges and accrued income +€4,507
up €4,507 (+123%), from €3,661 to €8,168
- Advances received -€27,079
down €27,079 (-29.4%), from €92,250 to €65,171
- Tax, wage and social debts -€12,636
down €12,636 (-59.1%), from €21,367 to €8,731
of which Taxes: -€8,633
- Trade debts -€12,629
down €12,629 (-35.0%), from €36,096 to €23,466
- Profit (loss) carried forward +€11,979
up €11,979, from -€6,403 to €5,576
- Gross operating margin +€23,471
up €23,471 (+40.3%), from €58,234 to €81,705
- Taxes +€2,950
up €2,950 (+29,499,900%), from €0 to €2,950
- Staff costs +€2,735
up €2,735 (+4.7%), from €57,955 to €60,691
- Financial charges +€881
up €881 (+40.0%), from €2,204 to €3,085
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 | €164,399 | €124,028 | -€40,372 | -24.6% |
| Fixed assets | 21/28 | €17,115 | €10,222 | -€6,893 | -40.3% |
| Tangible fixed assets | 22/27 | €17,115 | €10,222 | -€6,893 | -40.3% |
| Plant, machinery and equipment | 23 | €5,108 | €1,739 | -€3,369 | -65.9% |
| Other tangible fixed assets | 26 | €12,007 | €8,482 | -€3,524 | -29.4% |
| Current assets | 29/58 | €147,285 | €113,806 | -€33,479 | -22.7% |
| Amounts receivable within one year | 40/41 | €33,509 | €16,570 | -€16,939 | -50.6% |
| Trade receivables | 40 | €32,705 | €11,269 | -€21,436 | -65.5% |
| Other amounts receivable | 41 | €803 | €5,301 | +€4,497 | +560% |
| Cash at bank and in hand | 54/58 | €110,115 | €89,068 | -€21,047 | -19.1% |
| Deferred charges and accrued income | 490/1 | €3,661 | €8,168 | +€4,507 | +123% |
| Total equity and liabilities | 10/49 | €164,399 | €124,028 | -€40,372 | -24.6% |
| Equity | 10/15 | €13,597 | €25,576 | +€11,979 | +88.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,403 | €5,576 | +€11,979 | |
| Amounts payable | 17/49 | €150,803 | €98,452 | -€52,351 | -34.7% |
| Amounts payable within one year | 42/48 | €150,803 | €98,452 | -€52,351 | -34.7% |
| Trade debts | 44 | €36,096 | €23,466 | -€12,629 | -35.0% |
| Suppliers | 440/4 | €36,096 | €23,466 | -€12,629 | -35.0% |
| Advances received on contracts in progress | 46 | €92,250 | €65,171 | -€27,079 | -29.4% |
| Taxes, remuneration and social security | 45 | €21,367 | €8,731 | -€12,636 | -59.1% |
| Taxes | 450/3 | €11,583 | €2,950 | -€8,633 | -74.5% |
| Remuneration and social security | 454/9 | €9,784 | €5,781 | -€4,003 | -40.9% |
| Other amounts payable | 47/48 | €1,090 | €1,084 | -€6 | -0.6% |
| Remuneration, social security and pensions | 62 | €57,955 | €60,691 | +€2,735 | +4.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,694 | €6,893 | -€801 | -10.4% |
| Other operating charges | 640/8 | €2,437 | €2,618 | +€182 | +7.5% |
| Gross operating margin | 9900 | €58,234 | €81,705 | +€23,471 | +40.3% |
| Operating profit (loss) | 9901 | -€9,852 | €11,503 | +€21,355 | |
| Financial income | 75/76B | €5,753 | €6,511 | +€759 | +13.2% |
| Recurring financial income | 75 | €5,753 | €6,511 | +€759 | +13.2% |
| Financial charges | 65/66B | €2,204 | €3,085 | +€881 | +40.0% |
| Recurring financial charges | 65 | €2,204 | €3,085 | +€881 | +40.0% |
| Profit (loss) for the period before taxes | 9903 | -€6,303 | €14,929 | +€21,232 | |
| Income taxes | 67/77 | €0 | €2,950 | +€2,950 | +29,499,900% |
| Profit (loss) for the period | 9904 | -€6,303 | €11,979 | +€18,282 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,303 | €11,979 | +€18,282 |
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 19 October 2026 via checked.be.