Ius Centum: 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.
Ius Centum
Largest movements
- Current investments -€100,000
down €100,000 (-100.0%), from €100,000 to €0
- Cash -€13,027
down €13,027 (-35.9%), from €36,310 to €23,283
mainly Contributions, distributions and other (-€197,814)
- Reserves -€126,670
down €126,670 (-100.0%), from €126,670 to €0
- Tax, wage and social debts +€7,993
up €7,993 (+50.0%), from €15,971 to €23,964
- Other debts +€3,429
up €3,429, from €0 to €3,429
- Gross operating margin +€38,238
up €38,238 (+74.3%), from €51,480 to €89,718
- Taxes +€8,127
up €8,127 (+75.6%), from €10,745 to €18,873
- Financial income +€2,439
up €2,439 (+102061.9%), from €2 to €2,442
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 | €144,397 | €29,235 | -€115,162 | -79.8% |
| Fixed assets | 21/28 | €4,290 | €3,008 | -€1,282 | -29.9% |
| Tangible fixed assets | 22/27 | €4,290 | €3,008 | -€1,282 | -29.9% |
| Plant, machinery and equipment | 23 | - | €550 | +€550 | |
| Furniture and vehicles | 24 | €4,290 | €2,458 | -€1,832 | -42.7% |
| Current assets | 29/58 | €140,107 | €26,227 | -€113,880 | -81.3% |
| Amounts receivable within one year | 40/41 | €919 | €0 | -€919 | -100.0% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €919 | €0 | -€919 | -100.0% |
| Current investments | 50/53 | €100,000 | €0 | -€100,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €36,310 | €23,283 | -€13,027 | -35.9% |
| Deferred charges and accrued income | 490/1 | €2,879 | €2,944 | +€66 | +2.3% |
| Total equity and liabilities | 10/49 | €144,397 | €29,235 | -€115,162 | -79.8% |
| Equity | 10/15 | €127,670 | €1,000 | -€126,670 | -99.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €126,670 | €0 | -€126,670 | -100.0% |
| Distributable reserves | 133 | €126,670 | €0 | -€126,670 | -100.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €16,727 | €28,235 | +€11,508 | +68.8% |
| Amounts payable within one year | 42/48 | €16,727 | €28,235 | +€11,508 | +68.8% |
| Trade debts | 44 | €756 | €842 | +€86 | +11.3% |
| Suppliers | 440/4 | €756 | €842 | +€86 | +11.3% |
| Taxes, remuneration and social security | 45 | €15,971 | €23,964 | +€7,993 | +50.0% |
| Taxes | 450/3 | €15,971 | €23,964 | +€7,993 | +50.0% |
| Other amounts payable | 47/48 | €0 | €3,429 | +€3,429 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,282 | €1,282 | -€0 | 0.0% |
| Other operating charges | 640/8 | €505 | €498 | -€7 | -1.4% |
| Gross operating margin | 9900 | €51,480 | €89,718 | +€38,238 | +74.3% |
| Operating profit (loss) | 9901 | €49,692 | €87,937 | +€38,245 | +77.0% |
| Financial income | 75/76B | €2 | €2,442 | +€2,439 | +102061.9% |
| Recurring financial income | 75 | €2 | €2,442 | +€2,439 | +102061.9% |
| Financial charges | 65/66B | €122 | €362 | +€240 | +195.9% |
| Recurring financial charges | 65 | €122 | €362 | +€240 | +195.9% |
| Profit (loss) for the period before taxes | 9903 | €49,572 | €90,017 | +€40,444 | +81.6% |
| Income taxes | 67/77 | €10,745 | €18,873 | +€8,127 | +75.6% |
| Profit (loss) for the period | 9904 | €38,827 | €71,144 | +€32,317 | +83.2% |
| Profit (loss) for the period to be appropriated | 9905 | €38,827 | €71,144 | +€32,317 | +83.2% |
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 29 September 2026 via checked.be.