IRIS DEPOORTER: 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 DEPOORTER
Largest movements
- Cash +€47,259
up €47,259 (+125%), from €37,736 to €84,995
mainly Net result for the year (+€50,072) and Depreciation (+€12,005)
- Tangible fixed assets -€11,568
down €11,568 (-33.6%), from €34,446 to €22,878
of which Leasing and similar rights: -€10,652
- Reserves +€40,072
up €40,072 (+371%), from €10,811 to €50,884
of which Distributable reserves: +€40,072
- Debts after one year -€10,618
down €10,618 (-46.5%), from €22,854 to €12,236
- Tax, wage and social debts +€6,936
up €6,936 (+83.6%), from €8,294 to €15,230
- Gross operating margin +€35,318
up €35,318 (+87.5%), from €40,363 to €75,681
- Taxes +€10,373
up €10,373 (+377%), from €2,749 to €13,123
- Financial charges -€1,494
down €1,494 (-94.6%), from €1,579 to €85
- Other operating charges -€891
down €891 (-69.2%), from €1,287 to €396
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 | €75,814 | €111,596 | +€35,782 | +47.2% |
| Fixed assets | 21/28 | €34,446 | €22,878 | -€11,568 | -33.6% |
| Tangible fixed assets | 22/27 | €34,446 | €22,878 | -€11,568 | -33.6% |
| Plant, machinery and equipment | 23 | €3,272 | €2,357 | -€916 | -28.0% |
| Leasing and similar rights | 25 | €31,174 | €20,521 | -€10,652 | -34.2% |
| Current assets | 29/58 | €41,369 | €88,718 | +€47,349 | +114% |
| Amounts receivable within one year | 40/41 | €3,633 | €3,723 | +€90 | +2.5% |
| Other amounts receivable | 41 | €3,633 | €3,723 | +€90 | +2.5% |
| Cash at bank and in hand | 54/58 | €37,736 | €84,995 | +€47,259 | +125% |
| Total equity and liabilities | 10/49 | €75,814 | €111,596 | +€35,782 | +47.2% |
| Equity | 10/15 | €12,811 | €52,884 | +€40,072 | +313% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Contributions outside capital | 11 | - | €2,000 | +€2,000 | |
| Other | 1109/19 | - | €2,000 | +€2,000 | |
| Reserves | 13 | €10,811 | €50,884 | +€40,072 | +371% |
| Tax-exempt reserves | 132 | €17 | €17 | = | 0.0% |
| Distributable reserves | 133 | €10,795 | €50,867 | +€40,072 | +371% |
| Amounts payable | 17/49 | €63,003 | €58,712 | -€4,291 | -6.8% |
| Amounts payable after more than one year | 17 | €22,854 | €12,236 | -€10,618 | -46.5% |
| Financial debts | 170/4 | €22,854 | €12,236 | -€10,618 | -46.5% |
| Amounts payable within one year | 42/48 | €40,149 | €46,476 | +€6,327 | +15.8% |
| Current portion of amounts payable after more than one year | 42 | €10,200 | €10,618 | +€418 | +4.1% |
| Trade debts | 44 | €1,403 | €1,260 | -€143 | -10.2% |
| Suppliers | 440/4 | €1,403 | €1,260 | -€143 | -10.2% |
| Taxes, remuneration and social security | 45 | €8,294 | €15,230 | +€6,936 | +83.6% |
| Taxes | 450/3 | €8,294 | €15,230 | +€6,936 | +83.6% |
| Other amounts payable | 47/48 | €20,252 | €19,368 | -€883 | -4.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,205 | €12,005 | -€201 | -1.6% |
| Other operating charges | 640/8 | €1,287 | €396 | -€891 | -69.2% |
| Non-recurring operating charges | 66A | €12,147 | - | -€12,147 | |
| Gross operating margin | 9900 | €40,363 | €75,681 | +€35,318 | +87.5% |
| Operating profit (loss) | 9901 | €14,724 | €63,281 | +€48,557 | +330% |
| Financial charges | 65/66B | €1,579 | €85 | -€1,494 | -94.6% |
| Recurring financial charges | 65 | €1,579 | €85 | -€1,494 | -94.6% |
| Profit (loss) for the period before taxes | 9903 | €13,145 | €63,195 | +€50,050 | +381% |
| Income taxes | 67/77 | €2,749 | €13,123 | +€10,373 | +377% |
| Profit (loss) for the period | 9904 | €10,395 | €50,072 | +€39,677 | +382% |
| Profit (loss) for the period to be appropriated | 9905 | €10,395 | €50,072 | +€39,677 | +382% |
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 29 October 2026 via checked.be.