izyRAM: 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.
izyRAM
Largest movements
- Receivables within one year +€7,006
up €7,006 (+12.3%), from €56,939 to €63,944
of which Other amounts receivable: +€7,935
- Cash -€3,435
down €3,435 (-19.7%), from €17,479 to €14,044
mainly Tax, wage and social debts (-€16,900) and Receivables within one year (-€7,006)
- Trade debts +€17,405
new in 2025: €17,405
- Tax, wage and social debts -€16,900
down €16,900 (-70.6%), from €23,950 to €7,050
- Reserves +€3,156
up €3,156 (+6.7%), from €46,968 to €50,124
- Gross operating margin -€59,534
down €59,534 (-91.9%), from €64,748 to €5,213
- Taxes -€15,616
down €15,616 (-88.5%), from €17,636 to €2,020
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 | €74,418 | €78,079 | +€3,661 | +4.9% |
| Current assets | 29/58 | €74,418 | €78,079 | +€3,661 | +4.9% |
| Amounts receivable within one year | 40/41 | €56,939 | €63,944 | +€7,006 | +12.3% |
| Trade receivables | 40 | €50,929 | €50,000 | -€929 | -1.8% |
| Other amounts receivable | 41 | €6,009 | €13,944 | +€7,935 | +132% |
| Cash at bank and in hand | 54/58 | €17,479 | €14,044 | -€3,435 | -19.7% |
| Deferred charges and accrued income | 490/1 | - | €90 | +€90 | |
| Total equity and liabilities | 10/49 | €74,418 | €78,079 | +€3,661 | +4.9% |
| Equity | 10/15 | €50,468 | €53,624 | +€3,156 | +6.3% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Reserves | 13 | €46,968 | €50,124 | +€3,156 | +6.7% |
| Distributable reserves | 133 | €46,968 | €50,124 | +€3,156 | +6.7% |
| Amounts payable | 17/49 | €23,950 | €24,455 | +€505 | +2.1% |
| Amounts payable within one year | 42/48 | €23,950 | €24,455 | +€505 | +2.1% |
| Trade debts | 44 | - | €17,405 | +€17,405 | |
| Suppliers | 440/4 | - | €17,405 | +€17,405 | |
| Taxes, remuneration and social security | 45 | €23,950 | €7,050 | -€16,900 | -70.6% |
| Taxes | 450/3 | €23,950 | €7,050 | -€16,900 | -70.6% |
| Other operating charges | 640/8 | €326 | €128 | -€198 | -60.7% |
| Gross operating margin | 9900 | €64,748 | €5,213 | -€59,534 | -91.9% |
| Operating profit (loss) | 9901 | €64,422 | €5,085 | -€59,336 | -92.1% |
| Financial income | 75/76B | €182 | €541 | +€359 | +197% |
| Recurring financial income | 75 | €182 | €541 | +€359 | +197% |
| Financial charges | 65/66B | €0 | €450 | +€450 | +124,969% |
| Recurring financial charges | 65 | €0 | €450 | +€450 | +124,969% |
| Profit (loss) for the period before taxes | 9903 | €64,603 | €5,176 | -€59,428 | -92.0% |
| Income taxes | 67/77 | €17,636 | €2,020 | -€15,616 | -88.5% |
| Profit (loss) for the period | 9904 | €46,968 | €3,156 | -€43,812 | -93.3% |
| Profit (loss) for the period to be appropriated | 9905 | €46,968 | €3,156 | -€43,812 | -93.3% |
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 22 October 2026 via checked.be.