IRIS CONSTRUCT: 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 CONSTRUCT
Largest movements
- Receivables within one year +€19,903
up €19,903 (+146%), from €13,627 to €33,530
- Profit (loss) carried forward +€16,482
up €16,482 (+330%), from €4,988 to €21,470
- Tax, wage and social debts +€5,443
up €5,443 (+274%), from €1,984 to €7,427
- Trade debts -€2,023
down €2,023 (-55.3%), from €3,656 to €1,634
- Gross operating margin +€14,234
up €14,234 (+181%), from €7,865 to €22,099
- Taxes +€3,833
up €3,833 (+231%), from €1,663 to €5,495
- Depreciation -€956
no longer reported in 2025 (was €956)
- Other operating charges -€250
no longer reported in 2025 (was €250)
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 | €13,628 | €33,530 | +€19,902 | +146% |
| Current assets | 29/58 | €13,628 | €33,530 | +€19,902 | +146% |
| Amounts receivable within one year | 40/41 | €13,627 | €33,530 | +€19,903 | +146% |
| Other amounts receivable | 41 | €13,627 | €33,530 | +€19,903 | +146% |
| Cash at bank and in hand | 54/58 | €1 | €0 | -€1 | -64.5% |
| Total equity and liabilities | 10/49 | €13,628 | €33,530 | +€19,902 | +146% |
| Equity | 10/15 | €7,988 | €24,470 | +€16,482 | +206% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,988 | €21,470 | +€16,482 | +330% |
| Amounts payable | 17/49 | €5,640 | €9,060 | +€3,420 | +60.6% |
| Amounts payable within one year | 42/48 | €5,640 | €9,060 | +€3,420 | +60.6% |
| Trade debts | 44 | €3,656 | €1,634 | -€2,023 | -55.3% |
| Suppliers | 440/4 | €3,656 | €1,634 | -€2,023 | -55.3% |
| Taxes, remuneration and social security | 45 | €1,984 | €7,427 | +€5,443 | +274% |
| Taxes | 450/3 | €1,984 | €7,427 | +€5,443 | +274% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €956 | - | -€956 | |
| Other operating charges | 640/8 | €250 | - | -€250 | |
| Gross operating margin | 9900 | €7,865 | €22,099 | +€14,234 | +181% |
| Operating profit (loss) | 9901 | €6,659 | €22,099 | +€15,440 | +232% |
| Financial charges | 65/66B | €9 | €122 | +€112 | +1,208% |
| Recurring financial charges | 65 | €9 | €122 | +€112 | +1,208% |
| Profit (loss) for the period before taxes | 9903 | €6,650 | €21,977 | +€15,327 | +230% |
| Income taxes | 67/77 | €1,663 | €5,495 | +€3,833 | +231% |
| Profit (loss) for the period | 9904 | €4,988 | €16,482 | +€11,494 | +230% |
| Profit (loss) for the period to be appropriated | 9905 | €4,988 | €16,482 | +€11,494 | +230% |
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 13 October 2026 via checked.be.