I2A: 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.
I2A
Largest movements
- Cash +€98,652
up €98,652 (+183%), from €53,956 to €152,608
mainly Other debts (+€288,543) and Net result for the year (+€163,937)
- Financial fixed assets -€55,886
down €55,886 (-18.3%), from €305,355 to €249,469
- Receivables within one year -€29,139
down €29,139 (-17.5%), from €166,736 to €137,597
of which Other amounts receivable: -€70,000
- Other debts +€288,543
up €288,543 (+3,143%), from €9,179 to €297,722
- Profit (loss) carried forward -€284,579
no longer reported in 2025 (was €284,579)
- Tax, wage and social debts +€51,622
up €51,622 (+74.6%), from €69,203 to €120,825
- Debts after one year -€40,099
down €40,099 (-25.0%), from €160,397 to €120,298
- Gross operating margin +€197,134
up €197,134 (+140%), from €140,578 to €337,712
- Financial charges +€110,629
up €110,629 (+116,061%), from €95 to €110,724
of which Non-recurring financial charges: +€110,635
- Taxes +€26,630
up €26,630 (+93.3%), from €28,547 to €55,176
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 | €545,293 | €556,692 | +€11,399 | +2.1% |
| Fixed assets | 21/28 | €319,829 | €266,487 | -€53,342 | -16.7% |
| Tangible fixed assets | 22/27 | €14,474 | €17,018 | +€2,544 | +17.6% |
| Furniture and vehicles | 24 | €14,474 | €17,018 | +€2,544 | +17.6% |
| Financial fixed assets | 28 | €305,355 | €249,469 | -€55,886 | -18.3% |
| Current assets | 29/58 | €225,464 | €290,205 | +€64,741 | +28.7% |
| Amounts receivable within one year | 40/41 | €166,736 | €137,597 | -€29,139 | -17.5% |
| Trade receivables | 40 | €96,736 | €137,597 | +€40,861 | +42.2% |
| Other amounts receivable | 41 | €70,000 | - | -€70,000 | |
| Cash at bank and in hand | 54/58 | €53,956 | €152,608 | +€98,652 | +183% |
| Deferred charges and accrued income | 490/1 | €4,772 | - | -€4,772 | |
| Total equity and liabilities | 10/49 | €545,293 | €556,692 | +€11,399 | +2.1% |
| Equity | 10/15 | €290,579 | €6,000 | -€284,579 | -97.9% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €284,579 | - | -€284,579 | |
| Amounts payable | 17/49 | €254,715 | €550,692 | +€295,978 | +116% |
| Amounts payable after more than one year | 17 | €160,397 | €120,298 | -€40,099 | -25.0% |
| Financial debts | 170/4 | €160,397 | €120,298 | -€40,099 | -25.0% |
| Amounts payable within one year | 42/48 | €94,318 | €430,395 | +€336,077 | +356% |
| Trade debts | 44 | €15,936 | €11,848 | -€4,088 | -25.7% |
| Suppliers | 440/4 | €15,936 | €11,848 | -€4,088 | -25.7% |
| Taxes, remuneration and social security | 45 | €69,203 | €120,825 | +€51,622 | +74.6% |
| Taxes | 450/3 | €69,203 | €120,825 | +€51,622 | +74.6% |
| Other amounts payable | 47/48 | €9,179 | €297,722 | +€288,543 | +3,143% |
| Remuneration, social security and pensions | 62 | - | €2,016 | +€2,016 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,867 | €5,804 | +€2,937 | +102% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €140,578 | €337,712 | +€197,134 | +140% |
| Operating profit (loss) | 9901 | €137,324 | €329,492 | +€192,168 | +140% |
| Financial income | 75/76B | €238 | €346 | +€108 | +45.4% |
| Recurring financial income | 75 | €238 | €346 | +€108 | +45.4% |
| Financial charges | 65/66B | €95 | €110,724 | +€110,629 | +116,061% |
| Recurring financial charges | 65 | €95 | €89 | -€6 | -6.2% |
| Non-recurring financial charges | 66B | - | €110,635 | +€110,635 | |
| Profit (loss) for the period before taxes | 9903 | €137,466 | €219,114 | +€81,647 | +59.4% |
| Income taxes | 67/77 | €28,547 | €55,176 | +€26,630 | +93.3% |
| Profit (loss) for the period | 9904 | €108,920 | €163,937 | +€55,017 | +50.5% |
| Profit (loss) for the period to be appropriated | 9905 | €108,920 | €163,937 | +€55,017 | +50.5% |
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 24 October 2026 via checked.be.