IRYSS: 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.
IRYSS
Largest movements
- Cash -€41,204
down €41,204 (-70.7%), from €58,312 to €17,107
mainly Current investments (-€25,424) and Investment in fixed assets (net) (-€14,071)
- Current investments +€25,424
new in 2025: €25,424
- Tangible fixed assets +€5,218
up €5,218 (+15.2%), from €34,425 to €39,643
of which Other tangible fixed assets: +€11,750
- Deferred charges and accrued income -€1,200
down €1,200 (-79.6%), from €1,506 to €307
- Other debts -€10,573
down €10,573 (-91.4%), from €11,568 to €994
- Profit (loss) carried forward -€2,614
down €2,614 (-7.6%), from -€34,490 to -€37,104
- Trade debts +€1,570
up €1,570 (+86.6%), from €1,813 to €3,383
- Other operating charges +€894
up €894 (+48.9%), from €1,829 to €2,723
- Financial charges +€491
up €491 (+412.2%), from €119 to €610
- Gross operating margin +€229
up €229 (+2.4%), from €9,361 to €9,589
- Financial income -€221
down €221 (-35.4%), from €625 to €404
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 | €98,530 | €87,392 | -€11,138 | -11.3% |
| Fixed assets | 21/28 | €34,425 | €39,643 | +€5,218 | +15.2% |
| Tangible fixed assets | 22/27 | €34,425 | €39,643 | +€5,218 | +15.2% |
| Land and buildings | 22 | €27,277 | €21,822 | -€5,455 | -20.0% |
| Furniture and vehicles | 24 | €3,829 | €2,752 | -€1,077 | -28.1% |
| Other tangible fixed assets | 26 | €3,319 | €15,069 | +€11,750 | +354.0% |
| Current assets | 29/58 | €64,105 | €47,749 | -€16,356 | -25.5% |
| Amounts receivable within one year | 40/41 | €4,287 | €4,912 | +€624 | +14.6% |
| Trade receivables | 40 | €3,499 | €3,316 | -€183 | -5.2% |
| Other amounts receivable | 41 | €789 | €1,596 | +€807 | +102.3% |
| Current investments | 50/53 | - | €25,424 | +€25,424 | |
| Cash at bank and in hand | 54/58 | €58,312 | €17,107 | -€41,204 | -70.7% |
| Deferred charges and accrued income | 490/1 | €1,506 | €307 | -€1,200 | -79.6% |
| Total equity and liabilities | 10/49 | €98,530 | €87,392 | -€11,138 | -11.3% |
| Equity | 10/15 | €84,318 | €81,704 | -€2,614 | -3.1% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €112,610 | €112,610 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Other | 1319 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €110,751 | €110,751 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€34,490 | -€37,104 | -€2,614 | -7.6% |
| Amounts payable | 17/49 | €14,213 | €5,688 | -€8,524 | -60.0% |
| Amounts payable within one year | 42/48 | €14,090 | €5,538 | -€8,553 | -60.7% |
| Trade debts | 44 | €1,813 | €3,383 | +€1,570 | +86.6% |
| Suppliers | 440/4 | €1,813 | €3,383 | +€1,570 | +86.6% |
| Taxes, remuneration and social security | 45 | €709 | €1,160 | +€451 | +63.6% |
| Taxes | 450/3 | €709 | €1,160 | +€451 | +63.6% |
| Other amounts payable | 47/48 | €11,568 | €994 | -€10,573 | -91.4% |
| Accrued charges and deferred income | 492/3 | €122 | €151 | +€29 | +23.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,823 | €8,853 | +€29 | +0.3% |
| Other operating charges | 640/8 | €1,829 | €2,723 | +€894 | +48.9% |
| Gross operating margin | 9900 | €9,361 | €9,589 | +€229 | +2.4% |
| Operating profit (loss) | 9901 | -€1,291 | -€1,986 | -€695 | -53.8% |
| Financial income | 75/76B | €625 | €404 | -€221 | -35.4% |
| Recurring financial income | 75 | €625 | €404 | -€221 | -35.4% |
| Financial charges | 65/66B | €119 | €610 | +€491 | +412.2% |
| Recurring financial charges | 65 | €119 | €610 | +€491 | +412.2% |
| Profit (loss) for the period before taxes | 9903 | -€785 | -€2,192 | -€1,407 | -179.3% |
| Income taxes | 67/77 | €402 | €422 | +€20 | +5.0% |
| Profit (loss) for the period | 9904 | -€1,187 | -€2,614 | -€1,427 | -120.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,187 | -€2,614 | -€1,427 | -120.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.