BOLD IONELA: 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.
BOLD IONELA
Largest movements
- Cash +€52,335
up €52,335 (+130,836,800%), from €0 to €52,335
mainly Trade debts (+€33,744) and Other debts (+€29,522)
- Tangible fixed assets -€20,865
down €20,865 (-26.3%), from €79,259 to €58,394
of which Furniture and vehicles: -€17,179
- Receivables within one year -€3,233
down €3,233 (-84.4%), from €3,832 to €600
of which Other amounts receivable: -€3,832
- Deferred charges and accrued income +€2,611
up €2,611 (+3.9%), from €67,629 to €70,241
- Trade debts +€33,744
up €33,744 (+215%), from €15,725 to €49,469
- Debts after one year -€33,382
down €33,382 (-51.6%), from €64,659 to €31,278
- Other debts +€29,522
up €29,522 (+34.9%), from €84,692 to €114,214
- Short-term financial debts -€4,667
no longer reported in 2024 (was €4,667)
- Profit (loss) carried forward +€4,228
up €4,228 (+7.3%), from -€57,993 to -€53,764
- Turnover +€147,578
up €147,578 (+49.8%), from €296,367 to €443,945
- Purchases and services +€83,984
up €83,984 (+36.3%), from €231,051 to €315,035
- Gross operating margin +€63,594
up €63,594 (+97.4%), from €65,316 to €128,910
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €155,208 | €186,057 | +€30,849 | +19.9% |
| Fixed assets | 21/28 | €79,259 | €58,394 | -€20,865 | -26.3% |
| Tangible fixed assets | 22/27 | €79,259 | €58,394 | -€20,865 | -26.3% |
| Land and buildings | 22 | €22,199 | €18,513 | -€3,686 | -16.6% |
| Furniture and vehicles | 24 | €57,060 | €39,881 | -€17,179 | -30.1% |
| Current assets | 29/58 | €75,949 | €127,663 | +€51,713 | +68.1% |
| Amounts receivable within one year | 40/41 | €3,832 | €600 | -€3,233 | -84.4% |
| Trade receivables | 40 | - | €600 | +€600 | |
| Other amounts receivable | 41 | €3,832 | - | -€3,832 | |
| Current investments | 50/53 | €4,488 | €4,488 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €0 | €52,335 | +€52,335 | +130,836,800% |
| Deferred charges and accrued income | 490/1 | €67,629 | €70,241 | +€2,611 | +3.9% |
| Total equity and liabilities | 10/49 | €155,208 | €186,057 | +€30,849 | +19.9% |
| Equity | 10/15 | -€47,993 | -€43,764 | +€4,228 | +8.8% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€57,993 | -€53,764 | +€4,228 | +7.3% |
| Amounts payable | 17/49 | €203,201 | €229,822 | +€26,621 | +13.1% |
| Amounts payable after more than one year | 17 | €64,659 | €31,278 | -€33,382 | -51.6% |
| Financial debts | 170/4 | €64,659 | €31,278 | -€33,382 | -51.6% |
| Amounts payable within one year | 42/48 | €138,542 | €198,544 | +€60,002 | +43.3% |
| Current portion of amounts payable after more than one year | 42 | €32,686 | €33,374 | +€688 | +2.1% |
| Financial debts | 43 | €4,667 | - | -€4,667 | |
| Credit institutions | 430/8 | €4,667 | - | -€4,667 | |
| Trade debts | 44 | €15,725 | €49,469 | +€33,744 | +215% |
| Suppliers | 440/4 | €15,725 | €49,469 | +€33,744 | +215% |
| Taxes, remuneration and social security | 45 | €772 | €1,486 | +€715 | +92.6% |
| Taxes | 450/3 | €281 | €1,486 | +€1,205 | +429% |
| Remuneration and social security | 454/9 | €491 | - | -€491 | |
| Other amounts payable | 47/48 | €84,692 | €114,214 | +€29,522 | +34.9% |
| Turnover | 70 | €296,367 | €443,945 | +€147,578 | +49.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €231,051 | €315,035 | +€83,984 | +36.3% |
| Remuneration, social security and pensions | 62 | €20,900 | €19,479 | -€1,421 | -6.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,320 | €23,028 | +€708 | +3.2% |
| Other operating charges | 640/8 | €242 | €224 | -€18 | -7.5% |
| Gross operating margin | 9900 | €65,316 | €128,910 | +€63,594 | +97.4% |
| Operating profit (loss) | 9901 | €21,853 | €86,179 | +€64,325 | +294% |
| Financial income | 75/76B | €44 | €95 | +€52 | +118% |
| Recurring financial income | 75 | €44 | €95 | +€52 | +118% |
| Financial charges | 65/66B | €58,753 | €58,163 | -€590 | -1.0% |
| Recurring financial charges | 65 | €58,753 | €58,163 | -€590 | -1.0% |
| Profit (loss) for the period before taxes | 9903 | -€36,855 | €28,111 | +€64,967 | |
| Income taxes | 67/77 | €25,000 | €23,651 | -€1,349 | -5.4% |
| Profit (loss) for the period | 9904 | -€61,855 | €4,460 | +€66,316 | |
| Profit (loss) for the period to be appropriated | 9905 | -€61,855 | €4,460 | +€66,316 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.