IRRERA CONSULT: 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.
IRRERA CONSULT
Largest movements
- Receivables within one year -€16,588
down €16,588 (-99.8%), from €16,625 to €37
of which Trade receivables: -€16,625
- Tangible fixed assets +€10,640
new in 2025: €10,640
- Debts after one year -€46,327
down €46,327 (-18.5%), from €250,000 to €203,673
of which Other amounts payable: -€112,500
- Current portion of long-term debt +€23,850
new in 2025: €23,850
- Reserves +€10,514
new in 2025: €10,514
- Other debts +€7,908
up €7,908 (+803%), from €985 to €8,893
- Tax, wage and social debts +€2,719
up €2,719 (+61.4%), from €4,430 to €7,148
- Gross operating margin +€15,149
up €15,149 (+145%), from €10,430 to €25,579
- Financial charges +€4,683
up €4,683 (+6,437%), from €73 to €4,755
- Taxes +€3,976
up €3,976 (+159%), from €2,507 to €6,483
- Depreciation +€2,027
up €2,027 (+615%), from €330 to €2,357
- Other operating charges +€636
new in 2025: €636
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 | €268,035 | €264,037 | -€3,998 | -1.5% |
| Formation expenses | 20 | €842 | - | -€842 | |
| Fixed assets | 21/28 | €250,000 | €260,640 | +€10,640 | +4.3% |
| Tangible fixed assets | 22/27 | - | €10,640 | +€10,640 | |
| Furniture and vehicles | 24 | - | €10,640 | +€10,640 | |
| Financial fixed assets | 28 | €250,000 | €250,000 | = | 0.0% |
| Current assets | 29/58 | €17,193 | €3,397 | -€13,796 | -80.2% |
| Amounts receivable within one year | 40/41 | €16,625 | €37 | -€16,588 | -99.8% |
| Trade receivables | 40 | €16,625 | - | -€16,625 | |
| Other amounts receivable | 41 | - | €37 | +€37 | |
| Cash at bank and in hand | 54/58 | €568 | €2,822 | +€2,254 | +397% |
| Deferred charges and accrued income | 490/1 | - | €537 | +€537 | |
| Total equity and liabilities | 10/49 | €268,035 | €264,037 | -€3,998 | -1.5% |
| Equity | 10/15 | €9,520 | €20,035 | +€10,514 | +110% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | - | €10,514 | +€10,514 | |
| Distributable reserves | 133 | - | €10,514 | +€10,514 | |
| Profit (loss) carried forward | 14 | €7,520 | €7,520 | = | 0.0% |
| Amounts payable | 17/49 | €258,515 | €244,002 | -€14,513 | -5.6% |
| Amounts payable after more than one year | 17 | €250,000 | €203,673 | -€46,327 | -18.5% |
| Financial debts | 170/4 | - | €66,173 | +€66,173 | |
| Other amounts payable | 178/9 | €250,000 | €137,500 | -€112,500 | -45.0% |
| Amounts payable within one year | 42/48 | €8,515 | €40,329 | +€31,815 | +374% |
| Current portion of amounts payable after more than one year | 42 | - | €23,850 | +€23,850 | |
| Trade debts | 44 | €3,100 | €437 | -€2,663 | -85.9% |
| Suppliers | 440/4 | €3,100 | €437 | -€2,663 | -85.9% |
| Taxes, remuneration and social security | 45 | €4,430 | €7,148 | +€2,719 | +61.4% |
| Taxes | 450/3 | €4,430 | €7,148 | +€2,719 | +61.4% |
| Other amounts payable | 47/48 | €985 | €8,893 | +€7,908 | +803% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €330 | €2,357 | +€2,027 | +615% |
| Other operating charges | 640/8 | - | €636 | +€636 | |
| Gross operating margin | 9900 | €10,430 | €25,579 | +€15,149 | +145% |
| Operating profit (loss) | 9901 | €10,100 | €22,585 | +€12,486 | +124% |
| Financial charges | 65/66B | €73 | €4,755 | +€4,683 | +6,437% |
| Recurring financial charges | 65 | €73 | €4,755 | +€4,683 | +6,437% |
| Profit (loss) for the period before taxes | 9903 | €10,027 | €17,830 | +€7,803 | +77.8% |
| Income taxes | 67/77 | €2,507 | €6,483 | +€3,976 | +159% |
| Profit (loss) for the period | 9904 | €7,520 | €11,347 | +€3,827 | +50.9% |
| Profit (loss) for the period to be appropriated | 9905 | €7,520 | €11,347 | +€3,827 | +50.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.