IRIS CARE: 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 CARE
Largest movements
- Receivables within one year +€32,184
up €32,184 (+918.7%), from €3,503 to €35,687
of which Other amounts receivable: +€34,959
- Cash +€11,197
up €11,197 (+20.1%), from €55,575 to €66,772
mainly Net result for the year (+€53,858) and Trade debts (+€61)
- Profit (loss) carried forward +€53,858
up €53,858 (+208.7%), from €25,810 to €79,668
- Tax, wage and social debts -€10,539
down €10,539 (-34.7%), from €30,375 to €19,836
- Gross operating margin -€35,727
down €35,727 (-40.6%), from €87,944 to €52,217
- Taxes -€24,048
down €24,048, from €22,804 to -€1,244
- Staff costs -€4,528
no longer reported in 2024 (was €4,528)
- Financial income +€1,114
up €1,114 (+1294.4%), from €86 to €1,200
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €59,079 | €102,459 | +€43,380 | +73.4% |
| Current assets | 29/58 | €59,079 | €102,459 | +€43,380 | +73.4% |
| Amounts receivable within one year | 40/41 | €3,503 | €35,687 | +€32,184 | +918.7% |
| Trade receivables | 40 | €3,503 | €728 | -€2,775 | -79.2% |
| Other amounts receivable | 41 | - | €34,959 | +€34,959 | |
| Cash at bank and in hand | 54/58 | €55,575 | €66,772 | +€11,197 | +20.1% |
| Total equity and liabilities | 10/49 | €59,079 | €102,459 | +€43,380 | +73.4% |
| Equity | 10/15 | €27,310 | €81,168 | +€53,858 | +197.2% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,810 | €79,668 | +€53,858 | +208.7% |
| Amounts payable | 17/49 | €31,769 | €21,291 | -€10,478 | -33.0% |
| Amounts payable within one year | 42/48 | €31,769 | €21,291 | -€10,478 | -33.0% |
| Trade debts | 44 | €1,394 | €1,455 | +€61 | +4.4% |
| Suppliers | 440/4 | €1,394 | €1,455 | +€61 | +4.4% |
| Taxes, remuneration and social security | 45 | €30,375 | €19,836 | -€10,539 | -34.7% |
| Taxes | 450/3 | €30,375 | €19,836 | -€10,539 | -34.7% |
| Remuneration, social security and pensions | 62 | €4,528 | - | -€4,528 | |
| Other operating charges | 640/8 | €1,486 | €723 | -€763 | -51.3% |
| Gross operating margin | 9900 | €87,944 | €52,217 | -€35,727 | -40.6% |
| Operating profit (loss) | 9901 | €81,929 | €51,494 | -€30,435 | -37.1% |
| Financial income | 75/76B | €86 | €1,200 | +€1,114 | +1294.4% |
| Recurring financial income | 75 | €86 | €1,200 | +€1,114 | +1294.4% |
| Financial charges | 65/66B | €595 | €79 | -€515 | -86.7% |
| Recurring financial charges | 65 | €595 | €79 | -€515 | -86.7% |
| Profit (loss) for the period before taxes | 9903 | €81,421 | €52,615 | -€28,806 | -35.4% |
| Income taxes | 67/77 | €22,804 | -€1,244 | -€24,048 | |
| Profit (loss) for the period | 9904 | €58,617 | €53,858 | -€4,758 | -8.1% |
| Profit (loss) for the period to be appropriated | 9905 | €58,617 | €53,858 | -€4,758 | -8.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.