IRIS BOUW: 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 BOUW
Largest movements
- Receivables within one year -€8,536
down €8,536 (-67.5%), from €12,655 to €4,118
of which Trade receivables: -€9,000
- Cash +€2,736
up €2,736 (+79.1%), from €3,457 to €6,192
mainly Receivables within one year (+€8,536) and Net result for the year (+€381)
- Trade debts -€3,830
down €3,830 (-80.9%), from €4,737 to €907
- Tax, wage and social debts -€2,352
down €2,352 (-79.2%), from €2,971 to €619
- Profit (loss) carried forward +€381
up €381 (+2.1%), from -€18,156 to -€17,776
- Gross operating margin -€7,662
down €7,662 (-51.4%), from €14,914 to €7,252
- Financial charges -€2,854
no longer reported in 2025 (was €2,854)
- Other operating charges +€431
up €431 (+6.8%), from €6,302 to €6,733
- Taxes -€342
down €342 (-71.2%), from €481 to €139
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 | €16,111 | €10,310 | -€5,801 | -36.0% |
| Current assets | 29/58 | €16,111 | €10,310 | -€5,801 | -36.0% |
| Amounts receivable within one year | 40/41 | €12,655 | €4,118 | -€8,536 | -67.5% |
| Trade receivables | 40 | €9,305 | €305 | -€9,000 | -96.7% |
| Other amounts receivable | 41 | €3,350 | €3,813 | +€464 | +13.8% |
| Cash at bank and in hand | 54/58 | €3,457 | €6,192 | +€2,736 | +79.1% |
| Total equity and liabilities | 10/49 | €16,111 | €10,310 | -€5,801 | -36.0% |
| Equity | 10/15 | €8,404 | €8,784 | +€381 | +4.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €20,360 | €20,360 | = | 0.0% |
| Distributable reserves | 133 | €20,360 | €20,360 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,156 | -€17,776 | +€381 | +2.1% |
| Amounts payable | 17/49 | €7,708 | €1,526 | -€6,181 | -80.2% |
| Amounts payable within one year | 42/48 | €7,708 | €1,526 | -€6,181 | -80.2% |
| Trade debts | 44 | €4,737 | €907 | -€3,830 | -80.9% |
| Suppliers | 440/4 | €4,737 | €907 | -€3,830 | -80.9% |
| Taxes, remuneration and social security | 45 | €2,971 | €619 | -€2,352 | -79.2% |
| Taxes | 450/3 | €2,971 | €619 | -€2,352 | -79.2% |
| Other operating charges | 640/8 | €6,302 | €6,733 | +€431 | +6.8% |
| Gross operating margin | 9900 | €14,914 | €7,252 | -€7,662 | -51.4% |
| Operating profit (loss) | 9901 | €8,613 | €519 | -€8,094 | -94.0% |
| Financial charges | 65/66B | €2,854 | - | -€2,854 | |
| Recurring financial charges | 65 | €2,854 | - | -€2,854 | |
| Profit (loss) for the period before taxes | 9903 | €5,759 | €519 | -€5,240 | -91.0% |
| Income taxes | 67/77 | €481 | €139 | -€342 | -71.2% |
| Profit (loss) for the period | 9904 | €5,278 | €381 | -€4,898 | -92.8% |
| Profit (loss) for the period to be appropriated | 9905 | €5,278 | €381 | -€4,898 | -92.8% |
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 9 October 2026 via checked.be.