IRL CONSTRUCT: 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.
IRL CONSTRUCT
Largest movements
- Tangible fixed assets -€20,167
down €20,167 (-52.4%), from €38,473 to €18,305
- Receivables within one year +€18,964
up €18,964 (+34.5%), from €54,947 to €73,911
of which Other amounts receivable: +€16,324
- Cash +€4,118
up €4,118 (+20.6%), from €20,013 to €24,131
mainly Depreciation (+€20,167) and Tax, wage and social debts (+€5,631)
- Tax, wage and social debts +€5,631
up €5,631 (+257.3%), from €2,188 to €7,819
of which Remuneration and social security: +€4,900
- Profit (loss) carried forward -€1,702
down €1,702 (-2.4%), from €70,881 to €69,179
- Gross operating margin +€11,790
up €11,790 (+146.6%), from €8,041 to €19,831
- Taxes +€4,746
up €4,746, from -€2,827 to €1,919
- Financial income +€944
up €944 (+60.1%), from €1,571 to €2,515
- Other operating charges -€516
down €516 (-22.3%), from €2,314 to €1,798
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 | €115,343 | €119,219 | +€3,877 | +3.4% |
| Fixed assets | 21/28 | €38,473 | €18,305 | -€20,167 | -52.4% |
| Tangible fixed assets | 22/27 | €38,473 | €18,305 | -€20,167 | -52.4% |
| Furniture and vehicles | 24 | €38,473 | €18,305 | -€20,167 | -52.4% |
| Current assets | 29/58 | €76,870 | €100,914 | +€24,044 | +31.3% |
| Amounts receivable within one year | 40/41 | €54,947 | €73,911 | +€18,964 | +34.5% |
| Trade receivables | 40 | €22,225 | €24,866 | +€2,640 | +11.9% |
| Other amounts receivable | 41 | €32,722 | €49,046 | +€16,324 | +49.9% |
| Cash at bank and in hand | 54/58 | €20,013 | €24,131 | +€4,118 | +20.6% |
| Deferred charges and accrued income | 490/1 | €1,911 | €2,872 | +€961 | +50.3% |
| Total equity and liabilities | 10/49 | €115,343 | €119,219 | +€3,877 | +3.4% |
| Equity | 10/15 | €78,941 | €77,239 | -€1,702 | -2.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | - | €6,200 | +€6,200 | |
| Other | 1109/19 | - | €6,200 | +€6,200 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €70,881 | €69,179 | -€1,702 | -2.4% |
| Amounts payable | 17/49 | €36,402 | €41,980 | +€5,578 | +15.3% |
| Amounts payable within one year | 42/48 | €36,402 | €41,980 | +€5,578 | +15.3% |
| Trade debts | 44 | €34,214 | €34,161 | -€53 | -0.2% |
| Suppliers | 440/4 | €34,214 | €34,161 | -€53 | -0.2% |
| Taxes, remuneration and social security | 45 | €2,188 | €7,819 | +€5,631 | +257.3% |
| Taxes | 450/3 | €2,188 | €2,919 | +€731 | +33.4% |
| Remuneration and social security | 454/9 | - | €4,900 | +€4,900 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,233 | €20,167 | -€66 | -0.3% |
| Other operating charges | 640/8 | €2,314 | €1,798 | -€516 | -22.3% |
| Gross operating margin | 9900 | €8,041 | €19,831 | +€11,790 | +146.6% |
| Operating profit (loss) | 9901 | -€14,506 | -€2,134 | +€12,372 | +85.3% |
| Financial income | 75/76B | €1,571 | €2,515 | +€944 | +60.1% |
| Recurring financial income | 75 | €1,571 | €2,515 | +€944 | +60.1% |
| Financial charges | 65/66B | €247 | €163 | -€84 | -33.8% |
| Recurring financial charges | 65 | €247 | €163 | -€84 | -33.8% |
| Profit (loss) for the period before taxes | 9903 | -€13,182 | €218 | +€13,399 | |
| Income taxes | 67/77 | -€2,827 | €1,919 | +€4,746 | |
| Profit (loss) for the period | 9904 | -€10,354 | -€1,702 | +€8,653 | +83.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,354 | -€1,702 | +€8,653 | +83.6% |
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 11 October 2026 via checked.be.