IRIS Project Management Consultancy: 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 Project Management Consultancy
Largest movements
- Receivables within one year -€12,650
down €12,650 (-94.5%), from €13,388 to €738
of which Other amounts receivable: -€8,270
- Cash +€2,879
new in 2025: €2,879
mainly Other debts (+€26,197) and Receivables within one year (+€12,650)
- Deferred charges and accrued income -€553
down €553 (-100.0%), from €553 to €0
- Tangible fixed assets -€545
down €545 (-43.8%), from €1,246 to €701
- Other debts +€26,197
new in 2025: €26,197
- Short-term financial debts -€18,662
down €18,662 (-100.0%), from €18,662 to €0
- Profit (loss) carried forward -€13,428
down €13,428 (-155.7%), from -€8,623 to -€22,051
- Trade debts -€4,976
down €4,976 (-98.6%), from €5,048 to €72
- Gross operating margin -€9,453
down €9,453 (-206.0%), from -€4,588 to -€14,041
- Taxes -€6,000
down €6,000, from €3,000 to -€3,000
- Financial charges +€1,005
up €1,005 (+121.9%), from €824 to €1,829
- Financial income -€328
down €328 (-96.5%), from €340 to €12
- Depreciation +€155
up €155 (+39.9%), from €390 to €545
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 | €15,187 | €4,318 | -€10,869 | -71.6% |
| Fixed assets | 21/28 | €1,246 | €701 | -€545 | -43.8% |
| Tangible fixed assets | 22/27 | €1,246 | €701 | -€545 | -43.8% |
| Furniture and vehicles | 24 | €1,246 | €701 | -€545 | -43.8% |
| Current assets | 29/58 | €13,941 | €3,617 | -€10,324 | -74.1% |
| Amounts receivable within one year | 40/41 | €13,388 | €738 | -€12,650 | -94.5% |
| Trade receivables | 40 | €4,467 | €87 | -€4,380 | -98.1% |
| Other amounts receivable | 41 | €8,921 | €651 | -€8,270 | -92.7% |
| Cash at bank and in hand | 54/58 | - | €2,879 | +€2,879 | |
| Deferred charges and accrued income | 490/1 | €553 | €0 | -€553 | -100.0% |
| Total equity and liabilities | 10/49 | €15,187 | €4,318 | -€10,869 | -71.6% |
| Equity | 10/15 | -€8,523 | -€21,951 | -€13,428 | -157.6% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,623 | -€22,051 | -€13,428 | -155.7% |
| Amounts payable | 17/49 | €23,710 | €26,269 | +€2,559 | +10.8% |
| Amounts payable within one year | 42/48 | €23,710 | €26,269 | +€2,559 | +10.8% |
| Financial debts | 43 | €18,662 | €0 | -€18,662 | -100.0% |
| Other loans | 439 | €18,662 | €0 | -€18,662 | -100.0% |
| Trade debts | 44 | €5,048 | €72 | -€4,976 | -98.6% |
| Suppliers | 440/4 | €5,048 | €72 | -€4,976 | -98.6% |
| Other amounts payable | 47/48 | - | €26,197 | +€26,197 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €390 | €545 | +€155 | +39.9% |
| Other operating charges | 640/8 | €161 | €25 | -€136 | -84.5% |
| Gross operating margin | 9900 | -€4,588 | -€14,041 | -€9,453 | -206.0% |
| Operating profit (loss) | 9901 | -€5,139 | -€14,611 | -€9,472 | -184.3% |
| Financial income | 75/76B | €340 | €12 | -€328 | -96.5% |
| Recurring financial income | 75 | €340 | €12 | -€328 | -96.5% |
| Financial charges | 65/66B | €824 | €1,829 | +€1,005 | +121.9% |
| Recurring financial charges | 65 | €824 | €1,829 | +€1,005 | +121.9% |
| Profit (loss) for the period before taxes | 9903 | -€5,623 | -€16,428 | -€10,805 | -192.2% |
| Income taxes | 67/77 | €3,000 | -€3,000 | -€6,000 | |
| Profit (loss) for the period | 9904 | -€8,623 | -€13,428 | -€4,805 | -55.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,623 | -€13,428 | -€4,805 | -55.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.