IRISIA: 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.
IRISIA
Largest movements
- Current investments +€64,380
up €64,380 (+63.0%), from €102,167 to €166,546
- Cash +€20,796
up €20,796 (+20.9%), from €99,305 to €120,101
mainly Other debts (+€108,969) and Net result for the year (+€86,716)
- Tangible fixed assets -€6,787
down €6,787 (-31.2%), from €21,732 to €14,946
of which Furniture and vehicles: -€6,130
- Other debts +€108,969
new in 2025: €108,969
- Reserves -€22,253
down €22,253 (-10.4%), from €214,182 to €191,929
- Tax, wage and social debts -€5,181
down €5,181 (-100.0%), from €5,181 to €0
- Gross operating margin +€83,563
up €83,563 (+248.2%), from €33,663 to €117,225
- Taxes +€17,480
up €17,480 (+271.7%), from €6,433 to €23,913
- Depreciation +€2,795
up €2,795 (+70.0%), from €3,992 to €6,787
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 | €230,175 | €311,179 | +€81,004 | +35.2% |
| Fixed assets | 21/28 | €22,232 | €15,446 | -€6,787 | -30.5% |
| Tangible fixed assets | 22/27 | €21,732 | €14,946 | -€6,787 | -31.2% |
| Plant, machinery and equipment | 23 | €1,203 | €546 | -€657 | -54.6% |
| Furniture and vehicles | 24 | €20,530 | €14,400 | -€6,130 | -29.9% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €207,943 | €295,733 | +€87,791 | +42.2% |
| Amounts receivable within one year | 40/41 | €5,025 | €7,029 | +€2,003 | +39.9% |
| Trade receivables | 40 | €36 | €0 | -€36 | -100.0% |
| Other amounts receivable | 41 | €4,989 | €7,029 | +€2,039 | +40.9% |
| Current investments | 50/53 | €102,167 | €166,546 | +€64,380 | +63.0% |
| Cash at bank and in hand | 54/58 | €99,305 | €120,101 | +€20,796 | +20.9% |
| Deferred charges and accrued income | 490/1 | €1,446 | €2,058 | +€612 | +42.3% |
| Total equity and liabilities | 10/49 | €230,175 | €311,179 | +€81,004 | +35.2% |
| Equity | 10/15 | €224,182 | €201,929 | -€22,253 | -9.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €214,182 | €191,929 | -€22,253 | -10.4% |
| Distributable reserves | 133 | €214,182 | €191,929 | -€22,253 | -10.4% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €5,994 | €109,251 | +€103,257 | +1722.8% |
| Amounts payable within one year | 42/48 | €5,910 | €109,251 | +€103,341 | +1748.7% |
| Trade debts | 44 | €729 | €282 | -€447 | -61.3% |
| Suppliers | 440/4 | €729 | €282 | -€447 | -61.3% |
| Taxes, remuneration and social security | 45 | €5,181 | €0 | -€5,181 | -100.0% |
| Taxes | 450/3 | €5,181 | €0 | -€5,181 | -100.0% |
| Other amounts payable | 47/48 | - | €108,969 | +€108,969 | |
| Accrued charges and deferred income | 492/3 | €84 | €0 | -€84 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,992 | €6,787 | +€2,795 | +70.0% |
| Other operating charges | 640/8 | €655 | €726 | +€71 | +10.8% |
| Gross operating margin | 9900 | €33,663 | €117,225 | +€83,563 | +248.2% |
| Operating profit (loss) | 9901 | €29,016 | €109,713 | +€80,697 | +278.1% |
| Financial income | 75/76B | €505 | €1,011 | +€507 | +100.4% |
| Recurring financial income | 75 | €505 | €1,011 | +€507 | +100.4% |
| Financial charges | 65/66B | €834 | €95 | -€739 | -88.6% |
| Recurring financial charges | 65 | €834 | €95 | -€739 | -88.6% |
| Profit (loss) for the period before taxes | 9903 | €28,686 | €110,628 | +€81,942 | +285.7% |
| Income taxes | 67/77 | €6,433 | €23,913 | +€17,480 | +271.7% |
| Profit (loss) for the period | 9904 | €22,253 | €86,716 | +€64,463 | +289.7% |
| Profit (loss) for the period to be appropriated | 9905 | €22,253 | €86,716 | +€64,463 | +289.7% |
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 29 September 2026 via checked.be.