Iverans: 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.
What changed
Iverans
NACE 56.301, Cafés and bars
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€50,756
2024 · €44,396+€6,360
Equity
€279,460
2024 · €273,101+€6,360
Cash
€38,686
2024 · €38,194+€492
Balance sheet total
€681,522
2024 · €652,371+€29,151
Largest movements
Assets
- Tangible fixed assets +€38,208
up €38,208 (+6.6%), from €577,485 to €615,694
of which Furniture and vehicles: +€39,728
- Receivables within one year -€7,146
down €7,146 (-31.1%), from €22,998 to €15,852
of which Other amounts receivable: -€10,778
Equity and liabilities
- Other debts +€25,990
up €25,990 (+271.9%), from €9,559 to €35,549
- Current portion of long-term debt +€9,826
up €9,826 (+22.5%), from €43,741 to €53,567
- Debts after one year -€7,591
down €7,591 (-2.6%), from €287,474 to €279,883
Income statement
- Gross operating margin +€39,044
up €39,044 (+12.2%), from €319,450 to €358,495
- Staff costs +€19,414
up €19,414 (+9.8%), from €197,276 to €216,691
- Depreciation +€10,686
up €10,686 (+22.0%), from €48,522 to €59,207
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.
Result 2024
€44,396
Gross operating margin
+€39,044
Staff costs
-€19,414
Depreciation
-€10,686
Other operating charges
+€523
Other operating items
-€564
Financial income
-€34
Financial charges
+€69
Taxes
-€2,578
Result 2025
€50,756
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.
From operations
+€140,070
Investment
-€97,416
Financing
-€42,162
Cash 2024
€38,194
From operations (derived)
+€140,070
Net result for the year
+€50,756
Depreciation
+€59,207
Stocks and contracts
+€815
Receivables within one year
+€7,146
Deferred charges and accrued income
+€1,589
Trade debts
-€154
Tax, wage and social debts
-€4,960
Other debts
+€25,990
Accrued charges and deferred income
-€319
Investment (derived)
-€97,416
Investment in fixed assets (net)
-€97,416
Financing
-€42,162
Debts after one year
-€7,591
Current portion of long-term debt
+€9,826
Contributions, distributions and other
-€44,396
Cash 2025
€38,686
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €652,371 | €681,522 | +€29,151 | +4.5% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €577,545 | €615,754 | +€38,208 | +6.6% |
| Tangible fixed assets | 22/27 | €577,485 | €615,694 | +€38,208 | +6.6% |
| Land and buildings | 22 | €446,470 | €443,795 | -€2,675 | -0.6% |
| Plant, machinery and equipment | 23 | €106,186 | €107,342 | +€1,156 | +1.1% |
| Furniture and vehicles | 24 | €24,829 | €64,556 | +€39,728 | +160.0% |
| Financial fixed assets | 28 | €60 | €60 | = | 0.0% |
| Current assets | 29/58 | €74,826 | €65,768 | -€9,058 | -12.1% |
| Stocks and contracts in progress | 3 | €11,394 | €10,580 | -€815 | -7.1% |
| Stocks | 30/36 | €11,394 | €10,580 | -€815 | -7.1% |
| Amounts receivable within one year | 40/41 | €22,998 | €15,852 | -€7,146 | -31.1% |
| Trade receivables | 40 | €8,846 | €12,478 | +€3,632 | +41.1% |
| Other amounts receivable | 41 | €14,152 | €3,374 | -€10,778 | -76.2% |
| Cash at bank and in hand | 54/58 | €38,194 | €38,686 | +€492 | +1.3% |
| Deferred charges and accrued income | 490/1 | €2,240 | €651 | -€1,589 | -71.0% |
| Total equity and liabilities | 10/49 | €652,371 | €681,522 | +€29,151 | +4.5% |
| Equity | 10/15 | €273,101 | €279,460 | +€6,360 | +2.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €253,101 | €259,460 | +€6,360 | +2.5% |
| Distributable reserves | 133 | €253,101 | €259,460 | +€6,360 | +2.5% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €379,270 | €402,061 | +€22,791 | +6.0% |
| Amounts payable after more than one year | 17 | €287,474 | €279,883 | -€7,591 | -2.6% |
| Financial debts | 170/4 | €287,474 | €279,883 | -€7,591 | -2.6% |
| Amounts payable within one year | 42/48 | €89,593 | €120,294 | +€30,701 | +34.3% |
| Current portion of amounts payable after more than one year | 42 | €43,741 | €53,567 | +€9,826 | +22.5% |
| Trade debts | 44 | €5,127 | €4,973 | -€154 | -3.0% |
| Suppliers | 440/4 | €5,127 | €4,973 | -€154 | -3.0% |
| Taxes, remuneration and social security | 45 | €31,165 | €26,205 | -€4,960 | -15.9% |
| Taxes | 450/3 | €26,729 | €17,729 | -€9,000 | -33.7% |
| Remuneration and social security | 454/9 | €4,436 | €8,476 | +€4,040 | +91.1% |
| Other amounts payable | 47/48 | €9,559 | €35,549 | +€25,990 | +271.9% |
| Accrued charges and deferred income | 492/3 | €2,204 | €1,885 | -€319 | -14.5% |
| Non-recurring operating income | 76A | €6,455 | €0 | -€6,455 | -100.0% |
| Remuneration, social security and pensions | 62 | €197,276 | €216,691 | +€19,414 | +9.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,522 | €59,207 | +€10,686 | +22.0% |
| Other operating charges | 640/8 | €4,294 | €3,771 | -€523 | -12.2% |
| Non-recurring operating charges | 66A | €464 | €1,028 | +€564 | +121.8% |
| Gross operating margin | 9900 | €319,450 | €358,495 | +€39,044 | +12.2% |
| Operating profit (loss) | 9901 | €68,895 | €77,798 | +€8,902 | +12.9% |
| Financial income | 75/76B | €38 | €4 | -€34 | -89.4% |
| Recurring financial income | 75 | €38 | €4 | -€34 | -89.4% |
| Financial charges | 65/66B | €13,689 | €13,620 | -€69 | -0.5% |
| Recurring financial charges | 65 | €13,689 | €13,620 | -€69 | -0.5% |
| Profit (loss) for the period before taxes | 9903 | €55,244 | €64,182 | +€8,938 | +16.2% |
| Income taxes | 67/77 | €10,848 | €13,426 | +€2,578 | +23.8% |
| Profit (loss) for the period | 9904 | €44,396 | €50,756 | +€6,360 | +14.3% |
| Profit (loss) for the period to be appropriated | 9905 | €44,396 | €50,756 | +€6,360 | +14.3% |
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 7 October 2026 via checked.be.