IRMYAZ: 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.
IRMYAZ
Largest movements
- Cash +€24,410
up €24,410 (+341.2%), from €7,154 to €31,564
mainly Net result for the year (+€20,632) and Tax, wage and social debts (+€17,631)
- Receivables within one year +€18,804
up €18,804 (+369.8%), from €5,085 to €23,890
of which Other amounts receivable: +€10,821
- Profit (loss) carried forward +€19,799
up €19,799 (+331.5%), from €5,972 to €25,770
- Tax, wage and social debts +€17,631
up €17,631 (+860.3%), from €2,049 to €19,681
of which Taxes: +€16,051
- Trade debts +€7,385
up €7,385 (+429.9%), from €1,718 to €9,103
- Contributions -€2,500
down €2,500 (-100.0%), from €2,500 to €0
- Other debts +€833
new in 2025: €833
- Gross operating margin +€22,573
up €22,573 (+256.8%), from €8,792 to €31,364
- Taxes +€6,145
up €6,145 (+299.8%), from €2,049 to €8,194
- Financial charges +€1,241
up €1,241 (+324.2%), from €383 to €1,624
- Other operating charges +€842
up €842 (+217.3%), from €387 to €1,229
- Financial income +€315
new in 2025: €315
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 | €12,239 | €55,534 | +€43,295 | +353.7% |
| Current assets | 29/58 | €12,239 | €55,534 | +€43,295 | +353.7% |
| Amounts receivable within one year | 40/41 | €5,085 | €23,890 | +€18,804 | +369.8% |
| Trade receivables | 40 | €3,805 | €11,789 | +€7,983 | +209.8% |
| Other amounts receivable | 41 | €1,280 | €12,101 | +€10,821 | +845.4% |
| Cash at bank and in hand | 54/58 | €7,154 | €31,564 | +€24,410 | +341.2% |
| Deferred charges and accrued income | 490/1 | - | €80 | +€80 | |
| Total equity and liabilities | 10/49 | €12,239 | €55,534 | +€43,295 | +353.7% |
| Equity | 10/15 | €8,472 | €25,770 | +€17,299 | +204.2% |
| Contributions | 10/11 | €2,500 | €0 | -€2,500 | -100.0% |
| Profit (loss) carried forward | 14 | €5,972 | €25,770 | +€19,799 | +331.5% |
| Amounts payable | 17/49 | €3,767 | €29,763 | +€25,996 | +690.1% |
| Amounts payable within one year | 42/48 | €3,767 | €29,763 | +€25,996 | +690.1% |
| Financial debts | 43 | - | €147 | +€147 | |
| Credit institutions | 430/8 | - | €147 | +€147 | |
| Trade debts | 44 | €1,718 | €9,103 | +€7,385 | +429.9% |
| Suppliers | 440/4 | €1,718 | €9,103 | +€7,385 | +429.9% |
| Taxes, remuneration and social security | 45 | €2,049 | €19,681 | +€17,631 | +860.3% |
| Taxes | 450/3 | €2,049 | €18,101 | +€16,051 | +783.2% |
| Remuneration and social security | 454/9 | - | €1,580 | +€1,580 | |
| Other amounts payable | 47/48 | - | €833 | +€833 | |
| Other operating charges | 640/8 | €387 | €1,229 | +€842 | +217.3% |
| Gross operating margin | 9900 | €8,792 | €31,364 | +€22,573 | +256.8% |
| Operating profit (loss) | 9901 | €8,404 | €30,135 | +€21,731 | +258.6% |
| Financial income | 75/76B | - | €315 | +€315 | |
| Recurring financial income | 75 | - | €315 | +€315 | |
| Financial charges | 65/66B | €383 | €1,624 | +€1,241 | +324.2% |
| Recurring financial charges | 65 | €383 | €1,624 | +€1,241 | +324.2% |
| Profit (loss) for the period before taxes | 9903 | €8,021 | €28,826 | +€20,804 | +259.4% |
| Income taxes | 67/77 | €2,049 | €8,194 | +€6,145 | +299.8% |
| Profit (loss) for the period | 9904 | €5,972 | €20,632 | +€14,660 | +245.5% |
| Profit (loss) for the period to be appropriated | 9905 | €5,972 | €20,632 | +€14,660 | +245.5% |
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 9 October 2026 via checked.be.