IRIS DIA: 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 DIA
Largest movements
- Current investments +€75,000
up €75,000 (+150.0%), from €50,000 to €125,000
- Cash -€17,208
down €17,208 (-25.0%), from €68,850 to €51,642
mainly Current investments (-€75,000)
- Debts after one year +€32,250
up €32,250 (+80.8%), from €39,900 to €72,150
- Trade debts +€17,401
up €17,401 (+511.8%), from €3,400 to €20,801
- Profit (loss) carried forward +€6,006
up €6,006 (+1.8%), from -€339,111 to -€333,105
- Gross operating margin +€5,401
up €5,401, from -€144 to €5,257
- Financial income +€1,458
up €1,458 (+180016.0%), from €1 to €1,459
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 | €146,223 | €202,315 | +€56,092 | +38.4% |
| Fixed assets | 21/28 | €25,200 | €25,200 | = | 0.0% |
| Financial fixed assets | 28 | €25,200 | €25,200 | = | 0.0% |
| Current assets | 29/58 | €121,023 | €177,115 | +€56,092 | +46.3% |
| Amounts receivable within one year | 40/41 | €2,173 | €473 | -€1,700 | -78.2% |
| Trade receivables | 40 | €1,700 | €0 | -€1,700 | -100.0% |
| Other amounts receivable | 41 | €473 | €473 | = | 0.0% |
| Current investments | 50/53 | €50,000 | €125,000 | +€75,000 | +150.0% |
| Cash at bank and in hand | 54/58 | €68,850 | €51,642 | -€17,208 | -25.0% |
| Total equity and liabilities | 10/49 | €146,223 | €202,315 | +€56,092 | +38.4% |
| Equity | 10/15 | -€136,229 | -€130,223 | +€6,006 | +4.4% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €141,382 | €141,382 | = | 0.0% |
| Non-distributable reserves | 130/1 | €13,882 | €13,882 | = | 0.0% |
| Legal reserve | 130 | €13,882 | €13,882 | = | 0.0% |
| Distributable reserves | 133 | €127,500 | €127,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€339,111 | -€333,105 | +€6,006 | +1.8% |
| Provisions and deferred taxes | 16 | €193,652 | €193,652 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €193,652 | €193,652 | = | 0.0% |
| Pensions and similar obligations | 160 | €193,652 | €193,652 | = | 0.0% |
| Amounts payable | 17/49 | €88,800 | €138,887 | +€50,086 | +56.4% |
| Amounts payable after more than one year | 17 | €39,900 | €72,150 | +€32,250 | +80.8% |
| Other amounts payable | 178/9 | €39,900 | €72,150 | +€32,250 | +80.8% |
| Amounts payable within one year | 42/48 | €48,900 | €66,737 | +€17,836 | +36.5% |
| Trade debts | 44 | €3,400 | €20,801 | +€17,401 | +511.8% |
| Suppliers | 440/4 | €3,400 | €20,801 | +€17,401 | +511.8% |
| Other amounts payable | 47/48 | €45,500 | €45,935 | +€435 | +1.0% |
| Non-recurring operating income | 76A | €839 | €3,906 | +€3,067 | +365.7% |
| Other operating charges | 640/8 | €394 | €387 | -€7 | -1.8% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | -€144 | €5,257 | +€5,401 | |
| Operating profit (loss) | 9901 | -€538 | €4,869 | +€5,408 | |
| Financial income | 75/76B | €1 | €1,459 | +€1,458 | +180016.0% |
| Recurring financial income | 75 | €1 | €1,459 | +€1,458 | +180016.0% |
| Financial charges | 65/66B | €290 | €323 | +€33 | +11.2% |
| Recurring financial charges | 65 | €290 | €323 | +€33 | +11.2% |
| Profit (loss) for the period before taxes | 9903 | -€827 | €6,006 | +€6,833 | |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€827 | €6,006 | +€6,833 | |
| Profit (loss) for the period to be appropriated | 9905 | -€827 | €6,006 | +€6,833 |
Source: filed annual accounts (NBB), fiscal years ended 31 January 2024 and 31 January 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.