IRIS PROPERTY: 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 PROPERTY
Largest movements
- Cash +€27,915
up €27,915 (+201.0%), from €13,890 to €41,805
mainly Net result for the year (+€12,433) and Tax, wage and social debts (+€6,589)
- Receivables within one year -€1,928
no longer reported in 2025 (was €1,928)
of which Other amounts receivable: -€1,142
- Tangible fixed assets -€1,148
down €1,148 (-25.6%), from €4,481 to €3,333
of which Furniture and vehicles: -€2,459
- Profit (loss) carried forward +€12,433
up €12,433 (+34.4%), from -€36,103 to -€23,670
- Tax, wage and social debts +€6,589
new in 2025: €6,589
- Other debts +€6,168
up €6,168 (+18.4%), from €33,597 to €39,765
- Trade debts -€552
down €552 (-20.1%), from €2,746 to €2,194
- Gross operating margin +€30,084
up €30,084, from -€13,047 to €17,037
- Other operating charges +€925
up €925 (+222.3%), from €416 to €1,341
- Taxes +€387
new in 2025: €387
- Depreciation +€345
up €345 (+14.0%), from €2,459 to €2,804
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 | €20,699 | €45,337 | +€24,638 | +119.0% |
| Fixed assets | 21/28 | €4,881 | €3,533 | -€1,348 | -27.6% |
| Tangible fixed assets | 22/27 | €4,481 | €3,333 | -€1,148 | -25.6% |
| Furniture and vehicles | 24 | €4,481 | €2,022 | -€2,459 | -54.9% |
| Other tangible fixed assets | 26 | - | €1,311 | +€1,311 | |
| Financial fixed assets | 28 | €400 | €200 | -€200 | -50.0% |
| Current assets | 29/58 | €15,818 | €41,805 | +€25,987 | +164.3% |
| Amounts receivable within one year | 40/41 | €1,928 | - | -€1,928 | |
| Trade receivables | 40 | €787 | - | -€787 | |
| Other amounts receivable | 41 | €1,142 | - | -€1,142 | |
| Cash at bank and in hand | 54/58 | €13,890 | €41,805 | +€27,915 | +201.0% |
| Total equity and liabilities | 10/49 | €20,699 | €45,337 | +€24,638 | +119.0% |
| Equity | 10/15 | -€15,643 | -€3,210 | +€12,433 | +79.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€36,103 | -€23,670 | +€12,433 | +34.4% |
| Amounts payable | 17/49 | €36,343 | €48,548 | +€12,205 | +33.6% |
| Amounts payable within one year | 42/48 | €36,343 | €48,548 | +€12,205 | +33.6% |
| Trade debts | 44 | €2,746 | €2,194 | -€552 | -20.1% |
| Suppliers | 440/4 | €2,746 | €2,194 | -€552 | -20.1% |
| Taxes, remuneration and social security | 45 | - | €6,589 | +€6,589 | |
| Taxes | 450/3 | - | €6,589 | +€6,589 | |
| Other amounts payable | 47/48 | €33,597 | €39,765 | +€6,168 | +18.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,459 | €2,804 | +€345 | +14.0% |
| Other operating charges | 640/8 | €416 | €1,341 | +€925 | +222.3% |
| Gross operating margin | 9900 | -€13,047 | €17,037 | +€30,084 | |
| Operating profit (loss) | 9901 | -€15,922 | €12,891 | +€28,814 | |
| Financial charges | 65/66B | €66 | €72 | +€6 | +9.1% |
| Recurring financial charges | 65 | €66 | €72 | +€6 | +9.1% |
| Profit (loss) for the period before taxes | 9903 | -€15,988 | €12,819 | +€28,808 | |
| Income taxes | 67/77 | - | €387 | +€387 | |
| Profit (loss) for the period | 9904 | -€15,988 | €12,433 | +€28,421 | |
| Profit (loss) for the period to be appropriated | 9905 | -€15,988 | €12,433 | +€28,421 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.