IRYCIOB BUILD: 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.
IRYCIOB BUILD
Largest movements
- Tangible fixed assets -€1,791
down €1,791 (-22.0%), from €8,145 to €6,354
- Receivables within one year -€1,596
down €1,596 (-3.7%), from €43,075 to €41,478
of which Trade receivables: -€10,928
- Cash +€1,264
up €1,264 (+131%), from €962 to €2,226
mainly Short-term financial debts (+€4,912) and Depreciation (+€1,791)
- Tax, wage and social debts -€6,414
down €6,414 (-86.1%), from €7,449 to €1,035
- Short-term financial debts +€4,912
up €4,912 (+578%), from €850 to €5,762
of which Credit institutions: +€5,762
- Other debts -€925
down €925 (-14.3%), from €6,481 to €5,557
- Profit (loss) carried forward +€531
up €531 (+1.5%), from €34,695 to €35,225
- Gross operating margin +€4,749
up €4,749 (+186%), from €2,552 to €7,301
- Other operating charges +€2,276
up €2,276 (+3,035%), from €75 to €2,351
- Financial charges +€1,605
up €1,605 (+260%), from €617 to €2,221
- Depreciation +€1,380
up €1,380 (+336%), from €411 to €1,791
- Financial income +€473
up €473 (+306%), from €154 to €628
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 | €52,674 | €50,579 | -€2,096 | -4.0% |
| Fixed assets | 21/28 | €8,145 | €6,354 | -€1,791 | -22.0% |
| Tangible fixed assets | 22/27 | €8,145 | €6,354 | -€1,791 | -22.0% |
| Plant, machinery and equipment | 23 | €8,145 | €6,354 | -€1,791 | -22.0% |
| Current assets | 29/58 | €44,529 | €44,225 | -€305 | -0.7% |
| Amounts receivable within one year | 40/41 | €43,075 | €41,478 | -€1,596 | -3.7% |
| Trade receivables | 40 | €20,450 | €9,521 | -€10,928 | -53.4% |
| Other amounts receivable | 41 | €22,625 | €31,957 | +€9,332 | +41.2% |
| Cash at bank and in hand | 54/58 | €962 | €2,226 | +€1,264 | +131% |
| Deferred charges and accrued income | 490/1 | €493 | €521 | +€28 | +5.6% |
| Total equity and liabilities | 10/49 | €52,674 | €50,579 | -€2,096 | -4.0% |
| Equity | 10/15 | €37,695 | €38,225 | +€531 | +1.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €34,695 | €35,225 | +€531 | +1.5% |
| Amounts payable | 17/49 | €14,979 | €12,353 | -€2,626 | -17.5% |
| Amounts payable within one year | 42/48 | €14,979 | €12,353 | -€2,626 | -17.5% |
| Financial debts | 43 | €850 | €5,762 | +€4,912 | +578% |
| Credit institutions | 430/8 | - | €5,762 | +€5,762 | |
| Other loans | 439 | €850 | - | -€850 | |
| Trade debts | 44 | €199 | - | -€199 | |
| Suppliers | 440/4 | €199 | - | -€199 | |
| Taxes, remuneration and social security | 45 | €7,449 | €1,035 | -€6,414 | -86.1% |
| Taxes | 450/3 | €7,449 | €1,035 | -€6,414 | -86.1% |
| Other amounts payable | 47/48 | €6,481 | €5,557 | -€925 | -14.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €411 | €1,791 | +€1,380 | +336% |
| Other operating charges | 640/8 | €75 | €2,351 | +€2,276 | +3,035% |
| Gross operating margin | 9900 | €2,552 | €7,301 | +€4,749 | +186% |
| Operating profit (loss) | 9901 | €2,066 | €3,159 | +€1,093 | +52.9% |
| Financial income | 75/76B | €154 | €628 | +€473 | +306% |
| Recurring financial income | 75 | €154 | €628 | +€473 | +306% |
| Financial charges | 65/66B | €617 | €2,221 | +€1,605 | +260% |
| Recurring financial charges | 65 | €617 | €2,221 | +€1,605 | +260% |
| Profit (loss) for the period before taxes | 9903 | €1,604 | €1,565 | -€39 | -2.4% |
| Income taxes | 67/77 | €589 | €1,035 | +€446 | +75.8% |
| Profit (loss) for the period | 9904 | €1,016 | €531 | -€485 | -47.8% |
| Profit (loss) for the period to be appropriated | 9905 | €1,016 | €531 | -€485 | -47.8% |
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 29 October 2026 via checked.be.