IYI ONE: 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 ONE
Largest movements
- Cash +€28,994
up €28,994 (+108%), from €26,857 to €55,851
mainly Net result for the year (+€16,176) and Depreciation (+€9,660)
- Tangible fixed assets -€9,660
down €9,660 (-21.4%), from €45,115 to €35,456
of which Other tangible fixed assets: -€5,959
- Receivables within one year -€7,260
down €7,260 (-40.8%), from €17,774 to €10,514
of which Trade receivables: -€6,725
- Reserves +€16,176
up €16,176 (+51.2%), from €31,592 to €47,768
of which Distributable reserves: +€16,176
- Debts after one year -€7,178
down €7,178 (-49.4%), from €14,542 to €7,365
- Short-term financial debts +€1,974
new in 2025: €1,974
- Other debts +€1,668
up €1,668 (+14.9%), from €11,180 to €12,848
- Gross operating margin +€14,481
up €14,481 (+47.6%), from €30,404 to €44,886
- Taxes +€6,891
up €6,891 (+203%), from €3,395 to €10,286
- Other operating charges -€6,592
down €6,592 (-81.4%), from €8,097 to €1,506
- Staff costs +€6,022
new in 2025: €6,022
- Financial charges -€1,939
down €1,939 (-61.1%), from €3,174 to €1,235
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 | €89,747 | €102,581 | +€12,834 | +14.3% |
| Fixed assets | 21/28 | €45,115 | €35,456 | -€9,660 | -21.4% |
| Tangible fixed assets | 22/27 | €45,115 | €35,456 | -€9,660 | -21.4% |
| Plant, machinery and equipment | 23 | €9,787 | €6,105 | -€3,682 | -37.6% |
| Furniture and vehicles | 24 | €37 | €19 | -€19 | -50.0% |
| Other tangible fixed assets | 26 | €35,291 | €29,332 | -€5,959 | -16.9% |
| Current assets | 29/58 | €44,631 | €67,125 | +€22,494 | +50.4% |
| Amounts receivable within one year | 40/41 | €17,774 | €10,514 | -€7,260 | -40.8% |
| Trade receivables | 40 | €7,713 | €988 | -€6,725 | -87.2% |
| Other amounts receivable | 41 | €10,061 | €9,526 | -€535 | -5.3% |
| Cash at bank and in hand | 54/58 | €26,857 | €55,851 | +€28,994 | +108% |
| Deferred charges and accrued income | 490/1 | - | €760 | +€760 | |
| Total equity and liabilities | 10/49 | €89,747 | €102,581 | +€12,834 | +14.3% |
| Equity | 10/15 | €47,792 | €63,968 | +€16,176 | +33.8% |
| Contributions | 10/11 | €16,200 | €16,200 | = | 0.0% |
| Reserves | 13 | €31,592 | €47,768 | +€16,176 | +51.2% |
| Non-distributable reserves | 130/1 | €748 | €748 | = | 0.0% |
| Reserves not available under the articles | 1311 | €748 | €748 | = | 0.0% |
| Distributable reserves | 133 | €30,843 | €47,020 | +€16,176 | +52.4% |
| Amounts payable | 17/49 | €41,955 | €38,613 | -€3,342 | -8.0% |
| Amounts payable after more than one year | 17 | €14,542 | €7,365 | -€7,178 | -49.4% |
| Financial debts | 170/4 | €14,542 | €7,365 | -€7,178 | -49.4% |
| Amounts payable within one year | 42/48 | €27,412 | €31,248 | +€3,836 | +14.0% |
| Current portion of amounts payable after more than one year | 42 | €6,995 | €7,178 | +€182 | +2.6% |
| Financial debts | 43 | - | €1,974 | +€1,974 | |
| Credit institutions | 430/8 | - | €1,974 | +€1,974 | |
| Trade debts | 44 | €4,642 | €5,502 | +€860 | +18.5% |
| Suppliers | 440/4 | €4,642 | €5,502 | +€860 | +18.5% |
| Taxes, remuneration and social security | 45 | €4,595 | €3,746 | -€849 | -18.5% |
| Taxes | 450/3 | €4,595 | €2,696 | -€1,898 | -41.3% |
| Remuneration and social security | 454/9 | - | €1,049 | +€1,049 | |
| Other amounts payable | 47/48 | €11,180 | €12,848 | +€1,668 | +14.9% |
| Remuneration, social security and pensions | 62 | - | €6,022 | +€6,022 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,820 | €9,660 | -€160 | -1.6% |
| Other operating charges | 640/8 | €8,097 | €1,506 | -€6,592 | -81.4% |
| Gross operating margin | 9900 | €30,404 | €44,886 | +€14,481 | +47.6% |
| Operating profit (loss) | 9901 | €12,486 | €27,697 | +€15,211 | +122% |
| Financial income | 75/76B | €12 | - | -€12 | |
| Recurring financial income | 75 | €12 | - | -€12 | |
| Financial charges | 65/66B | €3,174 | €1,235 | -€1,939 | -61.1% |
| Recurring financial charges | 65 | €3,174 | €1,235 | -€1,939 | -61.1% |
| Profit (loss) for the period before taxes | 9903 | €9,325 | €26,463 | +€17,138 | +184% |
| Income taxes | 67/77 | €3,395 | €10,286 | +€6,891 | +203% |
| Profit (loss) for the period | 9904 | €5,930 | €16,176 | +€10,247 | +173% |
| Profit (loss) for the period to be appropriated | 9905 | €5,930 | €16,176 | +€10,247 | +173% |
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 13 October 2026 via checked.be.