IY SERVICES: what changed
Two financial 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.
IY SERVICES
Largest movements
- Cash +€8,847
up €8,847 (+11.7%), from €75,845 to €84,692
mainly Depreciation (+€12,034) and Tax, wage and social debts (+€5,905)
- Receivables within one year +€7,984
up €7,984 (+41.8%), from €19,100 to €27,085
of which Trade receivables: +€8,343
- Tangible fixed assets -€7,484
down €7,484 (-43.9%), from €17,062 to €9,579
of which Furniture and vehicles: -€6,766
- Stocks and contracts -€2,168
down €2,168 (-44.9%), from €4,833 to €2,665
- Intangible fixed assets -€2,000
down €2,000 (-12.5%), from €16,000 to €14,000
- Tax, wage and social debts +€5,905
up €5,905 (+75.0%), from €7,872 to €13,777
of which Remuneration and social security: +€6,075
- Profit (loss) carried forward -€3,962
down €3,962 (-4.6%), from €85,287 to €81,325
- Trade debts +€2,879
up €2,879 (+8.7%), from €32,985 to €35,864
- Staff costs +€48,255
up €48,255 (+75.1%), from €64,248 to €112,504
- Gross operating margin +€35,545
up €35,545 (+33.0%), from €107,611 to €143,156
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.
Derived cash bridge
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 | €136,143 | €142,074 | +€5,930 | +4.4% |
| Fixed assets | 21/28 | €34,862 | €25,379 | -€9,484 | -27.2% |
| Intangible fixed assets | 21 | €16,000 | €14,000 | -€2,000 | -12.5% |
| Tangible fixed assets | 22/27 | €17,062 | €9,579 | -€7,484 | -43.9% |
| Plant, machinery and equipment | 23 | €4,580 | €4,445 | -€135 | -3.0% |
| Furniture and vehicles | 24 | €11,900 | €5,134 | -€6,766 | -56.9% |
| Other tangible fixed assets | 26 | €582 | - | -€582 | |
| Financial fixed assets | 28 | €1,800 | €1,800 | = | 0.0% |
| Current assets | 29/58 | €101,281 | €116,695 | +€15,414 | +15.2% |
| Stocks and contracts in progress | 3 | €4,833 | €2,665 | -€2,168 | -44.9% |
| Stocks | 30/36 | €4,833 | €2,665 | -€2,168 | -44.9% |
| Amounts receivable within one year | 40/41 | €19,100 | €27,085 | +€7,984 | +41.8% |
| Trade receivables | 40 | €15,732 | €24,075 | +€8,343 | +53.0% |
| Other amounts receivable | 41 | €3,368 | €3,010 | -€358 | -10.6% |
| Cash at bank and in hand | 54/58 | €75,845 | €84,692 | +€8,847 | +11.7% |
| Deferred charges and accrued income | 490/1 | €1,503 | €2,253 | +€750 | +49.9% |
| Total equity and liabilities | 10/49 | €136,143 | €142,074 | +€5,930 | +4.4% |
| Equity | 10/15 | €95,287 | €91,325 | -€3,962 | -4.2% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €85,287 | €81,325 | -€3,962 | -4.6% |
| Amounts payable | 17/49 | €40,856 | €50,748 | +€9,892 | +24.2% |
| Amounts payable within one year | 42/48 | €40,856 | €50,748 | +€9,892 | +24.2% |
| Trade debts | 44 | €32,985 | €35,864 | +€2,879 | +8.7% |
| Suppliers | 440/4 | €32,985 | €35,864 | +€2,879 | +8.7% |
| Taxes, remuneration and social security | 45 | €7,872 | €13,777 | +€5,905 | +75.0% |
| Taxes | 450/3 | €170 | - | -€170 | |
| Remuneration and social security | 454/9 | €7,702 | €13,777 | +€6,075 | +78.9% |
| Other amounts payable | 47/48 | - | €1,108 | +€1,108 | |
| Remuneration, social security and pensions | 62 | €64,248 | €112,504 | +€48,255 | +75.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,998 | €12,034 | -€964 | -7.4% |
| Other operating charges | 640/8 | €13,138 | €14,071 | +€933 | +7.1% |
| Gross operating margin | 9900 | €107,611 | €143,156 | +€35,545 | +33.0% |
| Operating profit (loss) | 9901 | €17,226 | €4,547 | -€12,679 | -73.6% |
| Financial income | 75/76B | €15 | €11 | -€4 | -29.2% |
| Recurring financial income | 75 | €15 | €11 | -€4 | -29.2% |
| Financial charges | 65/66B | €1,893 | €3,069 | +€1,176 | +62.1% |
| Recurring financial charges | 65 | €1,893 | €3,069 | +€1,176 | +62.1% |
| Profit (loss) for the period before taxes | 9903 | €15,348 | €1,489 | -€13,859 | -90.3% |
| Income taxes | 67/77 | €6,320 | €5,451 | -€869 | -13.7% |
| Profit (loss) for the period | 9904 | €9,028 | -€3,962 | -€12,990 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,028 | -€3,962 | -€12,990 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.