Iris Devlieger Consultancy: 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 Devlieger Consultancy
Largest movements
- Receivables within one year -€522
no longer reported in 2025 (was €522)
- Formation expenses -€402
down €402 (-34.3%), from €1,172 to €770
- Cash -€19
no longer reported in 2025 (was €19)
mainly Net result for the year (-€932) and Other debts (-€10)
- Profit (loss) carried forward -€932
down €932 (-48.6%), from -€1,921 to -€2,853
- Gross operating margin +€534
up €534 (+69.3%), from -€770 to -€237
- Other operating charges +€141
new in 2025: €141
- Financial charges -€40
down €40 (-20.7%), from €194 to €154
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 | €1,713 | €770 | -€943 | -55.0% |
| Formation expenses | 20 | €1,172 | €770 | -€402 | -34.3% |
| Current assets | 29/58 | €541 | - | -€541 | |
| Amounts receivable within one year | 40/41 | €522 | - | -€522 | |
| Other amounts receivable | 41 | €522 | - | -€522 | |
| Cash at bank and in hand | 54/58 | €19 | - | -€19 | |
| Total equity and liabilities | 10/49 | €1,713 | €770 | -€943 | -55.0% |
| Equity | 10/15 | €580 | -€353 | -€932 | |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,921 | -€2,853 | -€932 | -48.6% |
| Amounts payable | 17/49 | €1,133 | €1,123 | -€10 | -0.9% |
| Amounts payable within one year | 42/48 | €1,133 | €1,123 | -€10 | -0.9% |
| Trade debts | 44 | €158 | €158 | = | 0.0% |
| Suppliers | 440/4 | €158 | €158 | = | 0.0% |
| Other amounts payable | 47/48 | €975 | €965 | -€10 | -1.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €402 | €402 | -€0 | 0.0% |
| Other operating charges | 640/8 | - | €141 | +€141 | |
| Gross operating margin | 9900 | -€770 | -€237 | +€534 | +69.3% |
| Operating profit (loss) | 9901 | -€1,172 | -€779 | +€393 | +33.6% |
| Financial charges | 65/66B | €194 | €154 | -€40 | -20.7% |
| Recurring financial charges | 65 | €194 | €154 | -€40 | -20.7% |
| Profit (loss) for the period before taxes | 9903 | -€1,366 | -€932 | +€433 | +31.7% |
| Profit (loss) for the period | 9904 | -€1,366 | -€932 | +€433 | +31.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,366 | -€932 | +€433 | +31.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.