IRISDENTAL: 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.
IRISDENTAL
Largest movements
- Cash +€135,385
up €135,385 (+160%), from €84,407 to €219,792
mainly Other debts (+€101,656) and Net result for the year (+€92,715)
- Tangible fixed assets +€7,739
up €7,739 (+421%), from €1,836 to €9,576
of which Furniture and vehicles: +€7,329
- Intangible fixed assets -€5,394
down €5,394 (-15.4%), from €34,979 to €29,585
- Deferred charges and accrued income +€4,841
up €4,841 (+11.5%), from €42,037 to €46,878
- Other debts +€101,656
up €101,656 (+97.4%), from €104,333 to €205,989
- Tax, wage and social debts +€27,410
up €27,410 (+21,603%), from €127 to €27,537
of which Taxes: +€27,250
- Profit (loss) carried forward +€17,925
up €17,925, from -€17,925 to €0
- Debts after one year -€8,406
down €8,406 (-28.6%), from €29,390 to €20,984
- Trade debts +€3,234
up €3,234 (+69.1%), from €4,680 to €7,914
- Gross operating margin +€83,171
up €83,171 (+92.5%), from €89,901 to €173,073
- Financial charges -€30,408
down €30,408 (-41.0%), from €74,248 to €43,840
- Taxes +€27,250
up €27,250 (+21,477%), from €127 to €27,377
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 | €172,399 | €314,405 | +€142,005 | +82.4% |
| Fixed assets | 21/28 | €36,815 | €39,161 | +€2,346 | +6.4% |
| Intangible fixed assets | 21 | €34,979 | €29,585 | -€5,394 | -15.4% |
| Tangible fixed assets | 22/27 | €1,836 | €9,576 | +€7,739 | +421% |
| Plant, machinery and equipment | 23 | €206 | €616 | +€411 | +200% |
| Furniture and vehicles | 24 | €1,631 | €8,959 | +€7,329 | +449% |
| Current assets | 29/58 | €135,584 | €275,244 | +€139,660 | +103% |
| Amounts receivable within one year | 40/41 | €9,140 | €8,573 | -€567 | -6.2% |
| Trade receivables | 40 | €500 | €0 | -€500 | -100% |
| Other amounts receivable | 41 | €8,640 | €8,573 | -€67 | -0.8% |
| Cash at bank and in hand | 54/58 | €84,407 | €219,792 | +€135,385 | +160% |
| Deferred charges and accrued income | 490/1 | €42,037 | €46,878 | +€4,841 | +11.5% |
| Total equity and liabilities | 10/49 | €172,399 | €314,405 | +€142,005 | +82.4% |
| Equity | 10/15 | €25,622 | €43,547 | +€17,925 | +70.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €40,547 | €40,547 | = | 0.0% |
| Distributable reserves | 133 | €40,547 | €40,547 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,925 | €0 | +€17,925 | |
| Amounts payable | 17/49 | €146,777 | €270,858 | +€124,081 | +84.5% |
| Amounts payable after more than one year | 17 | €29,390 | €20,984 | -€8,406 | -28.6% |
| Financial debts | 170/4 | €29,390 | €20,984 | -€8,406 | -28.6% |
| Amounts payable within one year | 42/48 | €117,387 | €249,845 | +€132,458 | +113% |
| Current portion of amounts payable after more than one year | 42 | €8,248 | €8,406 | +€158 | +1.9% |
| Trade debts | 44 | €4,680 | €7,914 | +€3,234 | +69.1% |
| Suppliers | 440/4 | €4,680 | €7,914 | +€3,234 | +69.1% |
| Taxes, remuneration and social security | 45 | €127 | €27,537 | +€27,410 | +21,603% |
| Taxes | 450/3 | €127 | €27,377 | +€27,250 | +21,477% |
| Remuneration and social security | 454/9 | - | €160 | +€160 | |
| Other amounts payable | 47/48 | €104,333 | €205,989 | +€101,656 | +97.4% |
| Accrued charges and deferred income | 492/3 | - | €29 | +€29 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,290 | €7,658 | +€368 | +5.1% |
| Other operating charges | 640/8 | €425 | €1,483 | +€1,058 | +249% |
| Gross operating margin | 9900 | €89,901 | €173,073 | +€83,171 | +92.5% |
| Operating profit (loss) | 9901 | €82,187 | €163,932 | +€81,745 | +99.5% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €74,248 | €43,840 | -€30,408 | -41.0% |
| Recurring financial charges | 65 | €74,248 | €43,840 | -€30,408 | -41.0% |
| Profit (loss) for the period before taxes | 9903 | €7,939 | €120,091 | +€112,153 | +1,413% |
| Income taxes | 67/77 | €127 | €27,377 | +€27,250 | +21,477% |
| Profit (loss) for the period | 9904 | €7,812 | €92,715 | +€84,903 | +1,087% |
| Profit (loss) for the period to be appropriated | 9905 | €7,812 | €92,715 | +€84,903 | +1,087% |
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 29 October 2026 via checked.be.