RIJOPLEIDING IVAN: 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.
RIJOPLEIDING IVAN
Largest movements
- Tangible fixed assets -€5,275
down €5,275 (-34.5%), from €15,284 to €10,009
- Cash +€616
up €616 (+132%), from €466 to €1,082
mainly Net result for the year (+€7,043) and Depreciation (+€5,275)
- Receivables within one year +€213
up €213, from €0 to €213
of which Trade receivables: +€213
- Tax, wage and social debts -€13,809
down €13,809 (-75.7%), from €18,240 to €4,431
of which Taxes: -€11,260
- Profit (loss) carried forward +€7,043
up €7,043 (+41.4%), from -€16,997 to -€9,954
- Other debts +€4,216
up €4,216 (+207%), from €2,033 to €6,249
- Trade debts -€1,992
down €1,992 (-51.2%), from €3,889 to €1,897
- Gross operating margin +€17,631
up €17,631, from -€3,768 to €13,864
- Staff costs -€6,111
down €6,111 (-100%), from €6,111 to €0
- Financial charges -€1,465
down €1,465 (-65.6%), from €2,232 to €767
- Financial income -€1,132
down €1,132 (-99.5%), from €1,137 to €5
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 | €17,049 | €12,651 | -€4,397 | -25.8% |
| Fixed assets | 21/28 | €15,284 | €10,009 | -€5,275 | -34.5% |
| Tangible fixed assets | 22/27 | €15,284 | €10,009 | -€5,275 | -34.5% |
| Furniture and vehicles | 24 | €15,284 | €10,009 | -€5,275 | -34.5% |
| Current assets | 29/58 | €1,765 | €2,642 | +€877 | +49.7% |
| Amounts receivable within one year | 40/41 | €0 | €213 | +€213 | |
| Trade receivables | 40 | - | €213 | +€213 | |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €466 | €1,082 | +€616 | +132% |
| Deferred charges and accrued income | 490/1 | €1,299 | €1,347 | +€48 | +3.7% |
| Total equity and liabilities | 10/49 | €17,049 | €12,651 | -€4,397 | -25.8% |
| Equity | 10/15 | -€7,113 | -€70 | +€7,043 | +99.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €3,684 | €3,684 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €3,684 | €3,684 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,997 | -€9,954 | +€7,043 | +41.4% |
| Amounts payable | 17/49 | €24,162 | €12,722 | -€11,440 | -47.3% |
| Amounts payable within one year | 42/48 | €24,162 | €12,578 | -€11,584 | -47.9% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €3,889 | €1,897 | -€1,992 | -51.2% |
| Suppliers | 440/4 | €3,889 | €1,897 | -€1,992 | -51.2% |
| Taxes, remuneration and social security | 45 | €18,240 | €4,431 | -€13,809 | -75.7% |
| Taxes | 450/3 | €15,691 | €4,431 | -€11,260 | -71.8% |
| Remuneration and social security | 454/9 | €2,549 | €0 | -€2,549 | -100% |
| Other amounts payable | 47/48 | €2,033 | €6,249 | +€4,216 | +207% |
| Accrued charges and deferred income | 492/3 | - | €144 | +€144 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €6,111 | €0 | -€6,111 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,275 | €5,275 | = | 0.0% |
| Other operating charges | 640/8 | €513 | €424 | -€89 | -17.3% |
| Non-recurring operating charges | 66A | €6 | €0 | -€6 | -100% |
| Gross operating margin | 9900 | -€3,768 | €13,864 | +€17,631 | |
| Operating profit (loss) | 9901 | -€15,673 | €8,165 | +€23,838 | |
| Financial income | 75/76B | €1,137 | €5 | -€1,132 | -99.5% |
| Recurring financial income | 75 | €1,137 | €5 | -€1,132 | -99.5% |
| Financial charges | 65/66B | €2,232 | €767 | -€1,465 | -65.6% |
| Recurring financial charges | 65 | €2,232 | €767 | -€1,465 | -65.6% |
| Profit (loss) for the period before taxes | 9903 | -€16,767 | €7,404 | +€24,171 | |
| Income taxes | 67/77 | €230 | €361 | +€131 | +56.7% |
| Profit (loss) for the period | 9904 | -€16,997 | €7,043 | +€24,040 | |
| Profit (loss) for the period to be appropriated | 9905 | -€16,997 | €7,043 | +€24,040 |
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 27 October 2026 via checked.be.