IRPAT: 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.
What changed
IRPAT
NACE 82.990, Other business support services
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€79,128
2024 · €156,031-€76,903
Equity
€1.0m
2024 · €1.0m-€8,712
Cash
€64,236
2024 · €58,475+€5,761
Balance sheet total
€1.0m
2024 · €1.0m-€19,823
Largest movements
Assets
- Tangible fixed assets -€18,814
down €18,814 (-2.9%), from €639,966 to €621,152
Equity and liabilities
- Tax, wage and social debts -€10,490
down €10,490 (-51.3%), from €20,463 to €9,973
Income statement
- Gross operating margin -€105,582
down €105,582 (-43.8%), from €240,823 to €135,241
- Taxes -€36,212
down €36,212 (-49.5%), from €73,153 to €36,941
- Depreciation +€5,901
up €5,901 (+33.6%), from €17,548 to €23,449
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.
Result 2024
€156,031
Gross operating margin
-€105,582
Depreciation
-€5,901
Other operating charges
+€43
Financial income
-€1,657
Financial charges
-€19
Taxes
+€36,212
Result 2025
€79,128
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.
From operations
+€98,236
Investment
-€4,635
Financing
-€87,840
Cash 2024
€58,475
From operations (derived)
+€98,236
Net result for the year
+€79,128
Depreciation
+€23,449
Receivables within one year
+€6,051
Deferred charges and accrued income
+€719
Trade debts
-€385
Tax, wage and social debts
-€10,490
Smaller working-capital items
-€236
Investment (derived)
-€4,635
Investment in fixed assets (net)
-€4,635
Financing
-€87,840
Contributions, distributions and other
-€87,840
Cash 2025
€64,236
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,043,025 | €1,023,201 | -€19,823 | -1.9% |
| Fixed assets | 21/28 | €639,966 | €621,152 | -€18,814 | -2.9% |
| Tangible fixed assets | 22/27 | €639,966 | €621,152 | -€18,814 | -2.9% |
| Land and buildings | 22 | €639,966 | €621,152 | -€18,814 | -2.9% |
| Current assets | 29/58 | €403,058 | €402,049 | -€1,009 | -0.3% |
| Amounts receivable within one year | 40/41 | €10,023 | €3,972 | -€6,051 | -60.4% |
| Trade receivables | 40 | €0 | €6 | +€6 | |
| Other amounts receivable | 41 | €10,023 | €3,966 | -€6,057 | -60.4% |
| Current investments | 50/53 | €333,000 | €333,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €58,475 | €64,236 | +€5,761 | +9.9% |
| Deferred charges and accrued income | 490/1 | €1,560 | €841 | -€719 | -46.1% |
| Total equity and liabilities | 10/49 | €1,043,025 | €1,023,201 | -€19,823 | -1.9% |
| Equity | 10/15 | €1,019,027 | €1,010,315 | -€8,712 | -0.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,012,827 | €1,004,115 | -€8,712 | -0.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,010,967 | €1,002,255 | -€8,712 | -0.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €23,998 | €12,887 | -€11,111 | -46.3% |
| Amounts payable within one year | 42/48 | €21,048 | €10,073 | -€10,975 | -52.1% |
| Trade debts | 44 | €385 | €0 | -€385 | -100.0% |
| Suppliers | 440/4 | €385 | €0 | -€385 | -100.0% |
| Taxes, remuneration and social security | 45 | €20,463 | €9,973 | -€10,490 | -51.3% |
| Taxes | 450/3 | €20,463 | €9,973 | -€10,490 | -51.3% |
| Other amounts payable | 47/48 | €200 | €100 | -€100 | -50.0% |
| Accrued charges and deferred income | 492/3 | €2,950 | €2,814 | -€136 | -4.6% |
| Non-recurring operating income | 76A | €3,675 | €0 | -€3,675 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,548 | €23,449 | +€5,901 | +33.6% |
| Other operating charges | 640/8 | €2,096 | €2,053 | -€43 | -2.1% |
| Gross operating margin | 9900 | €240,823 | €135,241 | -€105,582 | -43.8% |
| Operating profit (loss) | 9901 | €221,179 | €109,739 | -€111,440 | -50.4% |
| Financial income | 75/76B | €8,217 | €6,560 | -€1,657 | -20.2% |
| Recurring financial income | 75 | €8,217 | €6,560 | -€1,657 | -20.2% |
| Financial charges | 65/66B | €212 | €230 | +€19 | +8.9% |
| Recurring financial charges | 65 | €212 | €230 | +€19 | +8.9% |
| Profit (loss) for the period before taxes | 9903 | €229,184 | €116,069 | -€113,115 | -49.4% |
| Income taxes | 67/77 | €73,153 | €36,941 | -€36,212 | -49.5% |
| Profit (loss) for the period | 9904 | €156,031 | €79,128 | -€76,903 | -49.3% |
| Profit (loss) for the period to be appropriated | 9905 | €156,031 | €79,128 | -€76,903 | -49.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.