IYAD CONSTRUCT: 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.
IYAD CONSTRUCT
Largest movements
- Receivables within one year +€35,180
up €35,180 (+2820.0%), from €1,248 to €36,427
of which Other amounts receivable: +€17,630
- Cash -€21,207
down €21,207 (-75.7%), from €28,004 to €6,797
mainly Receivables within one year (-€35,180) and Tax, wage and social debts (-€13,126)
- Trade debts +€33,848
new in 2025: €33,848
- Tax, wage and social debts -€13,126
down €13,126 (-81.4%), from €16,134 to €3,008
of which Remuneration and social security: -€14,130
- Accrued charges and deferred income -€7,800
no longer reported in 2025 (was €7,800)
- Profit (loss) carried forward +€1,051
up €1,051 (+19.8%), from €5,318 to €6,369
- Turnover +€252,778
new in 2025: €252,778
- Purchases and services +€250,856
new in 2025: €250,856
- Gross operating margin -€5,168
down €5,168 (-72.9%), from €7,090 to €1,922
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 | €29,251 | €43,224 | +€13,973 | +47.8% |
| Current assets | 29/58 | €29,251 | €43,224 | +€13,973 | +47.8% |
| Amounts receivable within one year | 40/41 | €1,248 | €36,427 | +€35,180 | +2820.0% |
| Trade receivables | 40 | - | €17,550 | +€17,550 | |
| Other amounts receivable | 41 | €1,248 | €18,877 | +€17,630 | +1413.2% |
| Cash at bank and in hand | 54/58 | €28,004 | €6,797 | -€21,207 | -75.7% |
| Total equity and liabilities | 10/49 | €29,251 | €43,224 | +€13,973 | +47.8% |
| Equity | 10/15 | €5,318 | €6,369 | +€1,051 | +19.8% |
| Contributions | 10/11 | €0 | - | = | |
| Capital | 10 | €0 | - | = | |
| Issued capital | 100 | €2,000 | - | -€2,000 | |
| Uncalled capital | 101 | €2,000 | - | -€2,000 | |
| Profit (loss) carried forward | 14 | €5,318 | €6,369 | +€1,051 | +19.8% |
| Amounts payable | 17/49 | €23,934 | €36,856 | +€12,922 | +54.0% |
| Amounts payable within one year | 42/48 | €16,134 | €36,856 | +€20,722 | +128.4% |
| Trade debts | 44 | - | €33,848 | +€33,848 | |
| Suppliers | 440/4 | - | €33,848 | +€33,848 | |
| Taxes, remuneration and social security | 45 | €16,134 | €3,008 | -€13,126 | -81.4% |
| Taxes | 450/3 | €2,004 | €3,008 | +€1,004 | +50.1% |
| Remuneration and social security | 454/9 | €14,130 | - | -€14,130 | |
| Accrued charges and deferred income | 492/3 | €7,800 | - | -€7,800 | |
| Turnover | 70 | - | €252,778 | +€252,778 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €250,856 | +€250,856 | |
| Other operating charges | 640/8 | - | €411 | +€411 | |
| Gross operating margin | 9900 | €7,090 | €1,922 | -€5,168 | -72.9% |
| Operating profit (loss) | 9901 | €7,090 | €1,511 | -€5,579 | -78.7% |
| Financial income | 75/76B | - | €511 | +€511 | |
| Recurring financial income | 75 | - | €511 | +€511 | |
| Financial charges | 65/66B | €0 | €141 | +€140 | +93580.0% |
| Recurring financial charges | 65 | €0 | €141 | +€140 | +93580.0% |
| Profit (loss) for the period before taxes | 9903 | €7,090 | €1,882 | -€5,208 | -73.5% |
| Income taxes | 67/77 | €1,773 | €831 | -€941 | -53.1% |
| Profit (loss) for the period | 9904 | €5,318 | €1,051 | -€4,267 | -80.2% |
| Profit (loss) for the period to be appropriated | 9905 | €5,318 | €1,051 | -€4,267 | -80.2% |
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 12 October 2026 via checked.be.