IYATIKU: 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.
IYATIKU
Largest movements
- Tangible fixed assets -€14,366
down €14,366 (-3.0%), from €481,769 to €467,402
- Other debts +€36,261
up €36,261 (+6.6%), from €552,454 to €588,716
- Debts after one year -€34,561
down €34,561 (-73.2%), from €47,195 to €12,633
- Profit (loss) carried forward -€14,224
down €14,224 (-8.5%), from -€168,069 to -€182,293
- Gross operating margin +€1,780
up €1,780 (+100%), from €1,779 to €3,559
- Financial charges -€456
down €456 (-37.2%), from €1,225 to €769
- Other operating charges +€381
up €381 (+18.0%), from €2,117 to €2,497
- Depreciation +€111
up €111 (+0.8%), from €14,255 to €14,366
- Taxes +€39
up €39 (+31.2%), from €126 to €165
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 | €488,749 | €477,143 | -€11,606 | -2.4% |
| Fixed assets | 21/28 | €482,769 | €468,402 | -€14,366 | -3.0% |
| Tangible fixed assets | 22/27 | €481,769 | €467,402 | -€14,366 | -3.0% |
| Land and buildings | 22 | €481,769 | €467,402 | -€14,366 | -3.0% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €5,980 | €8,741 | +€2,761 | +46.2% |
| Amounts receivable within one year | 40/41 | - | €3,342 | +€3,342 | |
| Trade receivables | 40 | - | €3,342 | +€3,342 | |
| Cash at bank and in hand | 54/58 | €4,568 | €4,415 | -€153 | -3.4% |
| Deferred charges and accrued income | 490/1 | €1,412 | €984 | -€428 | -30.3% |
| Total equity and liabilities | 10/49 | €488,749 | €477,143 | -€11,606 | -2.4% |
| Equity | 10/15 | -€149,469 | -€163,693 | -€14,224 | -9.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€168,069 | -€182,293 | -€14,224 | -8.5% |
| Amounts payable | 17/49 | €638,218 | €640,836 | +€2,618 | +0.4% |
| Amounts payable after more than one year | 17 | €47,195 | €12,633 | -€34,561 | -73.2% |
| Financial debts | 170/4 | €47,195 | €12,633 | -€34,561 | -73.2% |
| Amounts payable within one year | 42/48 | €591,023 | €628,164 | +€37,141 | +6.3% |
| Current portion of amounts payable after more than one year | 42 | €36,600 | €37,200 | +€600 | +1.6% |
| Trade debts | 44 | €1,843 | €2,083 | +€240 | +13.0% |
| Suppliers | 440/4 | €1,843 | €2,083 | +€240 | +13.0% |
| Taxes, remuneration and social security | 45 | €126 | €165 | +€39 | +31.2% |
| Taxes | 450/3 | €126 | €165 | +€39 | +31.2% |
| Other amounts payable | 47/48 | €552,454 | €588,716 | +€36,261 | +6.6% |
| Accrued charges and deferred income | 492/3 | - | €39 | +€39 | |
| Non-recurring operating income | 76A | - | €3,000 | +€3,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,255 | €14,366 | +€111 | +0.8% |
| Other operating charges | 640/8 | €2,117 | €2,497 | +€381 | +18.0% |
| Gross operating margin | 9900 | €1,779 | €3,559 | +€1,780 | +100% |
| Operating profit (loss) | 9901 | -€14,593 | -€13,304 | +€1,288 | +8.8% |
| Financial income | 75/76B | - | €15 | +€15 | |
| Recurring financial income | 75 | - | €15 | +€15 | |
| Financial charges | 65/66B | €1,225 | €769 | -€456 | -37.2% |
| Recurring financial charges | 65 | €1,225 | €769 | -€456 | -37.2% |
| Profit (loss) for the period before taxes | 9903 | -€15,817 | -€14,059 | +€1,759 | +11.1% |
| Income taxes | 67/77 | €126 | €165 | +€39 | +31.2% |
| Profit (loss) for the period | 9904 | -€15,943 | -€14,224 | +€1,719 | +10.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,943 | -€14,224 | +€1,719 | +10.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.