Iristone Engineering: 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.
Iristone Engineering
Largest movements
- Financial fixed assets +€325,500
up €325,500 (+8606.6%), from €3,782 to €329,282
- Current investments +€87,000
new in 2025: €87,000
- Profit (loss) carried forward +€213,775
up €213,775 (+100.0%), from -€213,843 to -€68
- Other debts +€175,439
new in 2025: €175,439
- Debts after one year +€23,294
up €23,294 (+4.0%), from €588,184 to €611,478
of which Other amounts payable: +€23,294
- Gross operating margin +€248,843
up €248,843, from -€35,000 to €213,843
- Financial charges -€11,035
down €11,035 (-99.4%), from €11,103 to €68
of which Non-recurring financial charges: -€11,042
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 | €417,022 | €829,530 | +€412,508 | +98.9% |
| Fixed assets | 21/28 | €3,782 | €329,282 | +€325,500 | +8606.6% |
| Financial fixed assets | 28 | €3,782 | €329,282 | +€325,500 | +8606.6% |
| Current assets | 29/58 | €413,240 | €500,248 | +€87,008 | +21.1% |
| Amounts receivable after more than one year | 29 | €413,074 | €413,074 | = | 0.0% |
| Trade receivables | 290 | €413,074 | €413,074 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €165 | €173 | +€8 | +4.8% |
| Other amounts receivable | 41 | €165 | €173 | +€8 | +4.8% |
| Current investments | 50/53 | - | €87,000 | +€87,000 | |
| Cash at bank and in hand | 54/58 | €1 | €1 | = | 0.0% |
| Total equity and liabilities | 10/49 | €417,022 | €829,530 | +€412,508 | +98.9% |
| Equity | 10/15 | -€193,820 | €19,955 | +€213,775 | |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €23 | €23 | = | 0.0% |
| Non-distributable reserves | 130/1 | - | €23 | +€23 | |
| Reserves not available under the articles | 1311 | - | €23 | +€23 | |
| Distributable reserves | 133 | €23 | - | -€23 | |
| Profit (loss) carried forward | 14 | -€213,843 | -€68 | +€213,775 | +100.0% |
| Provisions and deferred taxes | 16 | €22,658 | €22,658 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €22,658 | €22,658 | = | 0.0% |
| Other liabilities and charges | 164/5 | €22,658 | €22,658 | = | 0.0% |
| Amounts payable | 17/49 | €588,184 | €786,917 | +€198,733 | +33.8% |
| Amounts payable after more than one year | 17 | €588,184 | €611,478 | +€23,294 | +4.0% |
| Trade debts | 175 | €349,000 | €349,000 | = | 0.0% |
| Other amounts payable | 178/9 | €239,184 | €262,478 | +€23,294 | +9.7% |
| Amounts payable within one year | 42/48 | - | €175,439 | +€175,439 | |
| Other amounts payable | 47/48 | - | €175,439 | +€175,439 | |
| Gross operating margin | 9900 | -€35,000 | €213,843 | +€248,843 | |
| Operating profit (loss) | 9901 | -€35,000 | €213,843 | +€248,843 | |
| Financial charges | 65/66B | €11,103 | €68 | -€11,035 | -99.4% |
| Recurring financial charges | 65 | €61 | €68 | +€7 | +11.5% |
| Non-recurring financial charges | 66B | €11,042 | - | -€11,042 | |
| Profit (loss) for the period before taxes | 9903 | -€46,103 | €213,775 | +€259,878 | |
| Profit (loss) for the period | 9904 | -€46,103 | €213,775 | +€259,878 | |
| Profit (loss) for the period to be appropriated | 9905 | -€46,103 | €213,775 | +€259,878 |
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 5 October 2026 via checked.be.