IUS & DIGNITAS: 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 & DIGNITAS
Largest movements
- Receivables within one year +€18,947
up €18,947 (+617.5%), from €3,069 to €22,016
of which Other amounts receivable: +€21,260
- Cash -€2,270
down €2,270 (-67.7%), from €3,353 to €1,083
mainly Receivables within one year (-€18,947) and Other debts (-€1,499)
- Reserves +€14,157
up €14,157 (+569.9%), from €2,484 to €16,641
- Tax, wage and social debts +€4,133
up €4,133 (+348.8%), from €1,185 to €5,317
- Other debts -€1,499
no longer reported in 2025 (was €1,499)
- Gross operating margin +€15,898
up €15,898 (+425.8%), from €3,734 to €19,632
- Taxes +€4,133
up €4,133 (+348.8%), from €1,185 to €5,317
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 | €6,422 | €23,099 | +€16,677 | +259.7% |
| Current assets | 29/58 | €6,422 | €23,099 | +€16,677 | +259.7% |
| Amounts receivable within one year | 40/41 | €3,069 | €22,016 | +€18,947 | +617.5% |
| Trade receivables | 40 | €3,069 | €756 | -€2,313 | -75.4% |
| Other amounts receivable | 41 | - | €21,260 | +€21,260 | |
| Cash at bank and in hand | 54/58 | €3,353 | €1,083 | -€2,270 | -67.7% |
| Total equity and liabilities | 10/49 | €6,422 | €23,099 | +€16,677 | +259.7% |
| Equity | 10/15 | €3,484 | €17,641 | +€14,157 | +406.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €2,484 | €16,641 | +€14,157 | +569.9% |
| Distributable reserves | 133 | €2,484 | €16,641 | +€14,157 | +569.9% |
| Amounts payable | 17/49 | €2,938 | €5,459 | +€2,521 | +85.8% |
| Amounts payable within one year | 42/48 | €2,938 | €5,459 | +€2,521 | +85.8% |
| Trade debts | 44 | €254 | €141 | -€113 | -44.3% |
| Suppliers | 440/4 | €254 | €141 | -€113 | -44.3% |
| Taxes, remuneration and social security | 45 | €1,185 | €5,317 | +€4,133 | +348.8% |
| Taxes | 450/3 | €1,185 | €5,317 | +€4,133 | +348.8% |
| Other amounts payable | 47/48 | €1,499 | - | -€1,499 | |
| Gross operating margin | 9900 | €3,734 | €19,632 | +€15,898 | +425.8% |
| Operating profit (loss) | 9901 | €3,734 | €19,632 | +€15,898 | +425.8% |
| Financial charges | 65/66B | €65 | €158 | +€92 | +141.5% |
| Recurring financial charges | 65 | €65 | €158 | +€92 | +141.5% |
| Profit (loss) for the period before taxes | 9903 | €3,669 | €19,474 | +€15,805 | +430.8% |
| Income taxes | 67/77 | €1,185 | €5,317 | +€4,133 | +348.8% |
| Profit (loss) for the period | 9904 | €2,484 | €14,157 | +€11,673 | +469.9% |
| Profit (loss) for the period to be appropriated | 9905 | €2,484 | €14,157 | +€11,673 | +469.9% |
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 2 October 2026 via checked.be.