IRKA: 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.
IRKA
Largest movements
- Stocks and contracts -€15,840
no longer reported in 2025 (was €15,840)
- Cash -€11,550
down €11,550 (-99.8%), from €11,574 to €23
mainly Other debts (-€13,489) and Net result for the year (-€11,054)
- Financial fixed assets -€5,250
no longer reported in 2025 (was €5,250)
- Tangible fixed assets -€2,769
down €2,769 (-64.7%), from €4,277 to €1,508
of which Plant, machinery and equipment: -€1,603
- Receivables within one year +€2,375
new in 2025: €2,375
- Other debts -€13,489
down €13,489 (-72.5%), from €18,610 to €5,121
- Profit (loss) carried forward -€11,052
down €11,052 (-69.9%), from -€15,802 to -€26,853
- Tax, wage and social debts -€7,322
no longer reported in 2025 (was €7,322)
of which Taxes: -€4,081
- Trade debts -€1,171
down €1,171 (-9.9%), from €11,810 to €10,639
- Gross operating margin -€21,122
down €21,122, from €12,527 to -€8,595
- Staff costs -€8,832
down €8,832, from €8,715 to -€116
- Other operating charges -€7,570
down €7,570 (-86.2%), from €8,780 to €1,210
- Depreciation -€492
down €492 (-29.7%), from €1,659 to €1,167
- Financial charges -€182
down €182 (-47.4%), from €384 to €202
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 | €36,941 | €3,906 | -€33,034 | -89.4% |
| Fixed assets | 21/28 | €9,527 | €1,508 | -€8,019 | -84.2% |
| Tangible fixed assets | 22/27 | €4,277 | €1,508 | -€2,769 | -64.7% |
| Plant, machinery and equipment | 23 | €1,603 | - | -€1,603 | |
| Furniture and vehicles | 24 | €2,674 | €1,508 | -€1,167 | -43.6% |
| Financial fixed assets | 28 | €5,250 | - | -€5,250 | |
| Current assets | 29/58 | €27,414 | €2,398 | -€25,015 | -91.3% |
| Stocks and contracts in progress | 3 | €15,840 | - | -€15,840 | |
| Stocks | 30/36 | €15,840 | - | -€15,840 | |
| Amounts receivable within one year | 40/41 | - | €2,375 | +€2,375 | |
| Other amounts receivable | 41 | - | €2,375 | +€2,375 | |
| Cash at bank and in hand | 54/58 | €11,574 | €23 | -€11,550 | -99.8% |
| Total equity and liabilities | 10/49 | €36,941 | €3,906 | -€33,034 | -89.4% |
| Equity | 10/15 | -€802 | -€11,853 | -€11,052 | -1,379% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,802 | -€26,853 | -€11,052 | -69.9% |
| Amounts payable | 17/49 | €37,742 | €15,760 | -€21,983 | -58.2% |
| Amounts payable within one year | 42/48 | €37,742 | €15,760 | -€21,983 | -58.2% |
| Trade debts | 44 | €11,810 | €10,639 | -€1,171 | -9.9% |
| Suppliers | 440/4 | €11,810 | €10,639 | -€1,171 | -9.9% |
| Taxes, remuneration and social security | 45 | €7,322 | - | -€7,322 | |
| Taxes | 450/3 | €4,081 | - | -€4,081 | |
| Remuneration and social security | 454/9 | €3,241 | - | -€3,241 | |
| Other amounts payable | 47/48 | €18,610 | €5,121 | -€13,489 | -72.5% |
| Remuneration, social security and pensions | 62 | €8,715 | -€116 | -€8,832 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,659 | €1,167 | -€492 | -29.7% |
| Other operating charges | 640/8 | €8,780 | €1,210 | -€7,570 | -86.2% |
| Gross operating margin | 9900 | €12,527 | -€8,595 | -€21,122 | |
| Operating profit (loss) | 9901 | -€6,628 | -€10,856 | -€4,228 | -63.8% |
| Financial income | 75/76B | - | €4 | +€4 | |
| Recurring financial income | 75 | - | €4 | +€4 | |
| Financial charges | 65/66B | €384 | €202 | -€182 | -47.4% |
| Recurring financial charges | 65 | €384 | €202 | -€182 | -47.4% |
| Profit (loss) for the period before taxes | 9903 | -€7,012 | -€11,054 | -€4,042 | -57.6% |
| Profit (loss) for the period | 9904 | -€7,012 | -€11,054 | -€4,042 | -57.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,012 | -€11,054 | -€4,042 | -57.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.