IZAYATRANS: 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.
IZAYATRANS
Largest movements
- Tangible fixed assets -€33,005
down €33,005 (-29.1%), from €113,502 to €80,498
of which Leasing and similar rights: -€22,000
- Deferred charges and accrued income +€9,827
up €9,827 (+90.6%), from €10,841 to €20,668
- Cash +€5,115
up €5,115 (+5,331%), from €96 to €5,211
mainly Depreciation (+€33,005) and Net result for the year (+€19,395)
- Receivables within one year +€4,274
up €4,274 (+17.7%), from €24,187 to €28,461
of which Trade receivables: +€5,086
- Profit (loss) carried forward +€19,395
up €19,395 (+19.8%), from -€97,965 to -€78,570
- Other debts -€19,086
down €19,086 (-36.6%), from €52,104 to €33,018
- Debts after one year -€11,018
down €11,018 (-11.0%), from €100,136 to €89,118
- Current portion of long-term debt -€2,371
down €2,371 (-6.4%), from €37,136 to €34,765
- Gross operating margin +€131,732
up €131,732, from -€59,876 to €71,855
- Financial income -€19,268
down €19,268 (-74.5%), from €25,873 to €6,604
- Other operating charges -€15,367
down €15,367 (-63.7%), from €24,128 to €8,761
- Depreciation +€10,272
up €10,272 (+45.2%), from €22,733 to €33,005
- Staff costs -€5,012
no longer reported in 2025 (was €5,012)
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 | €148,797 | €135,009 | -€13,788 | -9.3% |
| Fixed assets | 21/28 | €113,672 | €80,668 | -€33,005 | -29.0% |
| Tangible fixed assets | 22/27 | €113,502 | €80,498 | -€33,005 | -29.1% |
| Furniture and vehicles | 24 | €18,169 | €7,164 | -€11,005 | -60.6% |
| Leasing and similar rights | 25 | €95,333 | €73,333 | -€22,000 | -23.1% |
| Financial fixed assets | 28 | €170 | €170 | = | 0.0% |
| Current assets | 29/58 | €35,124 | €54,341 | +€19,217 | +54.7% |
| Amounts receivable within one year | 40/41 | €24,187 | €28,461 | +€4,274 | +17.7% |
| Trade receivables | 40 | €14,030 | €19,115 | +€5,086 | +36.3% |
| Other amounts receivable | 41 | €10,158 | €9,346 | -€812 | -8.0% |
| Cash at bank and in hand | 54/58 | €96 | €5,211 | +€5,115 | +5,331% |
| Deferred charges and accrued income | 490/1 | €10,841 | €20,668 | +€9,827 | +90.6% |
| Total equity and liabilities | 10/49 | €148,797 | €135,009 | -€13,788 | -9.3% |
| Equity | 10/15 | -€96,465 | -€77,070 | +€19,395 | +20.1% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Capital | 10 | €1,500 | €1,500 | = | 0.0% |
| Issued capital | 100 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€97,965 | -€78,570 | +€19,395 | +19.8% |
| Amounts payable | 17/49 | €245,261 | €212,078 | -€33,183 | -13.5% |
| Amounts payable after more than one year | 17 | €100,136 | €89,118 | -€11,018 | -11.0% |
| Financial debts | 170/4 | €100,136 | €89,118 | -€11,018 | -11.0% |
| Amounts payable within one year | 42/48 | €145,126 | €122,961 | -€22,165 | -15.3% |
| Current portion of amounts payable after more than one year | 42 | €37,136 | €34,765 | -€2,371 | -6.4% |
| Financial debts | 43 | €15,622 | €15,030 | -€592 | -3.8% |
| Credit institutions | 430/8 | €15,622 | €15,030 | -€592 | -3.8% |
| Trade debts | 44 | €39,785 | €39,874 | +€89 | +0.2% |
| Suppliers | 440/4 | €39,785 | €39,874 | +€89 | +0.2% |
| Taxes, remuneration and social security | 45 | €478 | €273 | -€205 | -43.0% |
| Taxes | 450/3 | €478 | €273 | -€205 | -43.0% |
| Other amounts payable | 47/48 | €52,104 | €33,018 | -€19,086 | -36.6% |
| Remuneration, social security and pensions | 62 | €5,012 | - | -€5,012 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,733 | €33,005 | +€10,272 | +45.2% |
| Other operating charges | 640/8 | €24,128 | €8,761 | -€15,367 | -63.7% |
| Gross operating margin | 9900 | -€59,876 | €71,855 | +€131,732 | |
| Operating profit (loss) | 9901 | -€111,749 | €30,090 | +€141,838 | |
| Financial income | 75/76B | €25,873 | €6,604 | -€19,268 | -74.5% |
| Recurring financial income | 75 | €25,873 | €6,604 | -€19,268 | -74.5% |
| Financial charges | 65/66B | €11,304 | €16,007 | +€4,703 | +41.6% |
| Recurring financial charges | 65 | €11,304 | €16,007 | +€4,703 | +41.6% |
| Profit (loss) for the period before taxes | 9903 | -€97,180 | €20,687 | +€117,866 | |
| Income taxes | 67/77 | €583 | €1,292 | +€709 | +122% |
| Profit (loss) for the period | 9904 | -€97,763 | €19,395 | +€117,158 | |
| Profit (loss) for the period to be appropriated | 9905 | -€97,763 | €19,395 | +€117,158 |
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 15 October 2026 via checked.be.