IYI: 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.
IYI
Largest movements
- Stocks and contracts +€90,125
up €90,125 (+781%), from €11,538 to €101,663
- Cash -€76,109
down €76,109 (-94.6%), from €80,432 to €4,323
mainly Stocks and contracts (-€90,125) and Net result for the year (-€67,145)
- Receivables within one year +€53,099
up €53,099 (+135%), from €39,433 to €92,531
of which Trade receivables: +€52,186
- Tangible fixed assets +€22,547
up €22,547 (+364%), from €6,199 to €28,746
of which Furniture and vehicles: +€23,714
- Intangible fixed assets -€4,540
down €4,540 (-23.7%), from €19,155 to €14,615
- Trade debts +€83,093
up €83,093 (+61.2%), from €135,881 to €218,974
- Profit (loss) carried forward -€67,145
new in 2025: -€67,145
- Other debts +€33,133
up €33,133 (+3,549%), from €934 to €34,066
- Tax, wage and social debts +€15,808
up €15,808 (+95.0%), from €16,646 to €32,455
of which Remuneration and social security: +€8,327
- Debts after one year +€11,576
new in 2025: €11,576
- Staff costs +€70,223
up €70,223 (+252%), from €27,917 to €98,140
- Gross operating margin +€5,248
up €5,248 (+14.0%), from €37,426 to €42,675
- Depreciation +€3,957
up €3,957 (+78.6%), from €5,036 to €8,993
- Other operating charges -€1,570
down €1,570 (-83.5%), from €1,881 to €311
- Write-downs +€1,271
new in 2025: €1,271
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 | €158,434 | €241,878 | +€83,444 | +52.7% |
| Fixed assets | 21/28 | €25,354 | €43,361 | +€18,007 | +71.0% |
| Intangible fixed assets | 21 | €19,155 | €14,615 | -€4,540 | -23.7% |
| Tangible fixed assets | 22/27 | €6,199 | €28,746 | +€22,547 | +364% |
| Plant, machinery and equipment | 23 | €3,390 | €2,223 | -€1,167 | -34.4% |
| Furniture and vehicles | 24 | €2,809 | €26,523 | +€23,714 | +844% |
| Current assets | 29/58 | €133,080 | €198,518 | +€65,437 | +49.2% |
| Stocks and contracts in progress | 3 | €11,538 | €101,663 | +€90,125 | +781% |
| Stocks | 30/36 | €11,538 | €101,663 | +€90,125 | +781% |
| Amounts receivable within one year | 40/41 | €39,433 | €92,531 | +€53,099 | +135% |
| Trade receivables | 40 | €8,391 | €60,577 | +€52,186 | +622% |
| Other amounts receivable | 41 | €31,042 | €31,954 | +€913 | +2.9% |
| Cash at bank and in hand | 54/58 | €80,432 | €4,323 | -€76,109 | -94.6% |
| Deferred charges and accrued income | 490/1 | €1,678 | - | -€1,678 | |
| Total equity and liabilities | 10/49 | €158,434 | €241,878 | +€83,444 | +52.7% |
| Equity | 10/15 | €4,973 | -€62,172 | -€67,145 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €1,973 | €1,973 | = | 0.0% |
| Distributable reserves | 133 | €1,973 | €1,973 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€67,145 | -€67,145 | |
| Amounts payable | 17/49 | €153,461 | €304,051 | +€150,589 | +98.1% |
| Amounts payable after more than one year | 17 | - | €11,576 | +€11,576 | |
| Financial debts | 170/4 | - | €11,576 | +€11,576 | |
| Amounts payable within one year | 42/48 | €153,461 | €292,474 | +€139,013 | +90.6% |
| Current portion of amounts payable after more than one year | 42 | - | €6,979 | +€6,979 | |
| Trade debts | 44 | €135,881 | €218,974 | +€83,093 | +61.2% |
| Suppliers | 440/4 | €135,881 | €218,974 | +€83,093 | +61.2% |
| Taxes, remuneration and social security | 45 | €16,646 | €32,455 | +€15,808 | +95.0% |
| Taxes | 450/3 | €5,099 | €12,580 | +€7,481 | +147% |
| Remuneration and social security | 454/9 | €11,547 | €19,874 | +€8,327 | +72.1% |
| Other amounts payable | 47/48 | €934 | €34,066 | +€33,133 | +3,549% |
| Remuneration, social security and pensions | 62 | €27,917 | €98,140 | +€70,223 | +252% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,036 | €8,993 | +€3,957 | +78.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €1,271 | +€1,271 | |
| Other operating charges | 640/8 | €1,881 | €311 | -€1,570 | -83.5% |
| Gross operating margin | 9900 | €37,426 | €42,675 | +€5,248 | +14.0% |
| Operating profit (loss) | 9901 | €2,593 | -€66,040 | -€68,633 | |
| Financial income | 75/76B | €138 | - | -€138 | |
| Recurring financial income | 75 | €138 | - | -€138 | |
| Financial charges | 65/66B | €148 | €1,105 | +€957 | +646% |
| Recurring financial charges | 65 | €148 | €1,105 | +€957 | +646% |
| Profit (loss) for the period before taxes | 9903 | €2,583 | -€67,145 | -€69,728 | |
| Income taxes | 67/77 | €610 | - | -€610 | |
| Profit (loss) for the period | 9904 | €1,973 | -€67,145 | -€69,118 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,973 | -€67,145 | -€69,118 |
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 14 October 2026 via checked.be.