IUS-STIEN: 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-STIEN
Largest movements
- Receivables within one year -€14,200
down €14,200 (-53.7%), from €26,437 to €12,236
- Cash +€9,662
up €9,662 (+21.9%), from €44,104 to €53,766
mainly Net result for the year (+€20,351) and Receivables within one year (+€14,200)
- Reserves -€3,178
down €3,178 (-5.3%), from €59,976 to €56,798
- Trade debts -€1,809
down €1,809 (-92.6%), from €1,954 to €145
- Other debts +€926
up €926 (+9.9%), from €9,384 to €10,310
- Gross operating margin +€9,738
up €9,738 (+45.5%), from €21,379 to €31,117
- Turnover +€9,135
up €9,135 (+6.8%), from €133,387 to €142,523
- Taxes +€3,364
up €3,364 (+67.3%), from €5,000 to €8,364
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 | €91,466 | €86,925 | -€4,541 | -5.0% |
| Fixed assets | 21/28 | €20,925 | €20,922 | -€2 | 0.0% |
| Tangible fixed assets | 22/27 | €20,925 | €20,922 | -€2 | 0.0% |
| Land and buildings | 22 | €398 | €133 | -€265 | -66.7% |
| Plant, machinery and equipment | 23 | €1,279 | €1,414 | +€135 | +10.6% |
| Furniture and vehicles | 24 | €19,247 | €19,375 | +€128 | +0.7% |
| Current assets | 29/58 | €70,541 | €66,002 | -€4,538 | -6.4% |
| Amounts receivable within one year | 40/41 | €26,437 | €12,236 | -€14,200 | -53.7% |
| Other amounts receivable | 41 | €26,437 | €12,236 | -€14,200 | -53.7% |
| Cash at bank and in hand | 54/58 | €44,104 | €53,766 | +€9,662 | +21.9% |
| Total equity and liabilities | 10/49 | €91,466 | €86,925 | -€4,541 | -5.0% |
| Equity | 10/15 | €78,576 | €75,398 | -€3,178 | -4.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €59,976 | €56,798 | -€3,178 | -5.3% |
| Distributable reserves | 133 | €59,976 | €56,798 | -€3,178 | -5.3% |
| Amounts payable | 17/49 | €12,890 | €11,527 | -€1,363 | -10.6% |
| Amounts payable within one year | 42/48 | €12,890 | €11,527 | -€1,363 | -10.6% |
| Trade debts | 44 | €1,954 | €145 | -€1,809 | -92.6% |
| Suppliers | 440/4 | €1,954 | €145 | -€1,809 | -92.6% |
| Taxes, remuneration and social security | 45 | €1,551 | €1,072 | -€479 | -30.9% |
| Taxes | 450/3 | €1,551 | €1,072 | -€479 | -30.9% |
| Other amounts payable | 47/48 | €9,384 | €10,310 | +€926 | +9.9% |
| Turnover | 70 | €133,387 | €142,523 | +€9,135 | +6.8% |
| Non-recurring operating income | 76A | - | €1,429 | +€1,429 | |
| Goods, raw materials, services and sundry goods | 60/61 | €112,008 | €112,835 | +€826 | +0.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,176 | €2,290 | +€114 | +5.2% |
| Other operating charges | 640/8 | €1,163 | €349 | -€814 | -70.0% |
| Gross operating margin | 9900 | €21,379 | €31,117 | +€9,738 | +45.5% |
| Operating profit (loss) | 9901 | €18,041 | €28,479 | +€10,438 | +57.9% |
| Financial income | 75/76B | €192 | €288 | +€96 | +50.1% |
| Recurring financial income | 75 | €192 | €288 | +€96 | +50.1% |
| Non-recurring financial income | 76B | €192 | €288 | +€96 | +50.1% |
| Financial charges | 65/66B | €48 | €51 | +€3 | +6.6% |
| Recurring financial charges | 65 | €48 | €51 | +€3 | +6.6% |
| Profit (loss) for the period before taxes | 9903 | €18,184 | €28,715 | +€10,531 | +57.9% |
| Income taxes | 67/77 | €5,000 | €8,364 | +€3,364 | +67.3% |
| Profit (loss) for the period | 9904 | €13,184 | €20,351 | +€7,167 | +54.4% |
| Profit (loss) for the period to be appropriated | 9905 | €13,184 | €20,351 | +€7,167 | +54.4% |
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 4 October 2026 via checked.be.