I.K. MOTION: 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.
I.K. MOTION
Largest movements
- Tangible fixed assets -€7,896
down €7,896 (-37.4%), from €21,136 to €13,240
- Cash +€5,739
up €5,739 (+624%), from €920 to €6,659
mainly Depreciation (+€9,795) and Net result for the year (+€6,068)
- Receivables within one year +€4,103
new in 2024: €4,103
- Profit (loss) carried forward +€6,068
up €6,068, from -€5,316 to €753
- Debts after one year -€5,153
no longer reported in 2024 (was €5,153)
- Tax, wage and social debts +€3,849
up €3,849 (+158%), from €2,430 to €6,279
of which Remuneration and social security: +€3,000
- Current portion of long-term debt -€2,518
down €2,518 (-28.2%), from €8,936 to €6,418
- Gross operating margin +€13,090
up €13,090 (+277%), from €4,722 to €17,812
- Turnover +€10,559
up €10,559 (+12.6%), from €83,625 to €94,184
- Purchases and services -€2,532
down €2,532 (-3.2%), from €78,904 to €76,372
- Other operating charges -€969
down €969 (-59.3%), from €1,633 to €664
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 | €22,921 | €24,905 | +€1,984 | +8.7% |
| Fixed assets | 21/28 | €21,136 | €13,240 | -€7,896 | -37.4% |
| Tangible fixed assets | 22/27 | €21,136 | €13,240 | -€7,896 | -37.4% |
| Furniture and vehicles | 24 | €21,136 | €13,240 | -€7,896 | -37.4% |
| Current assets | 29/58 | €1,785 | €11,664 | +€9,880 | +554% |
| Amounts receivable within one year | 40/41 | - | €4,103 | +€4,103 | |
| Trade receivables | 40 | - | €4,103 | +€4,103 | |
| Cash at bank and in hand | 54/58 | €920 | €6,659 | +€5,739 | +624% |
| Deferred charges and accrued income | 490/1 | €864 | €902 | +€38 | +4.4% |
| Total equity and liabilities | 10/49 | €22,921 | €24,905 | +€1,984 | +8.7% |
| Equity | 10/15 | €5,684 | €11,753 | +€6,068 | +107% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Capital | 10 | €10,000 | - | -€10,000 | |
| Issued capital | 100 | €10,000 | - | -€10,000 | |
| Reserves | 13 | €1,000 | €1,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,000 | - | -€1,000 | |
| Legal reserve | 130 | €1,000 | - | -€1,000 | |
| Distributable reserves | 133 | - | €1,000 | +€1,000 | |
| Profit (loss) carried forward | 14 | -€5,316 | €753 | +€6,068 | |
| Amounts payable | 17/49 | €17,237 | €13,152 | -€4,085 | -23.7% |
| Amounts payable after more than one year | 17 | €5,153 | - | -€5,153 | |
| Financial debts | 170/4 | €5,153 | - | -€5,153 | |
| Amounts payable within one year | 42/48 | €12,084 | €13,152 | +€1,068 | +8.8% |
| Current portion of amounts payable after more than one year | 42 | €8,936 | €6,418 | -€2,518 | -28.2% |
| Trade debts | 44 | €384 | €177 | -€207 | -53.9% |
| Suppliers | 440/4 | €384 | €177 | -€207 | -53.9% |
| Taxes, remuneration and social security | 45 | €2,430 | €6,279 | +€3,849 | +158% |
| Taxes | 450/3 | €2,430 | €3,279 | +€849 | +34.9% |
| Remuneration and social security | 454/9 | - | €3,000 | +€3,000 | |
| Other amounts payable | 47/48 | €333 | €278 | -€56 | -16.8% |
| Turnover | 70 | €83,625 | €94,184 | +€10,559 | +12.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €78,904 | €76,372 | -€2,532 | -3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,420 | €9,795 | +€376 | +4.0% |
| Other operating charges | 640/8 | €1,633 | €664 | -€969 | -59.3% |
| Gross operating margin | 9900 | €4,722 | €17,812 | +€13,090 | +277% |
| Operating profit (loss) | 9901 | -€6,331 | €7,352 | +€13,683 | |
| Financial income | 75/76B | €286 | - | -€286 | |
| Recurring financial income | 75 | €286 | - | -€286 | |
| Financial charges | 65/66B | €553 | €255 | -€298 | -53.9% |
| Recurring financial charges | 65 | €553 | €255 | -€298 | -53.9% |
| Profit (loss) for the period before taxes | 9903 | -€6,598 | €7,097 | +€13,696 | |
| Income taxes | 67/77 | €180 | €1,029 | +€849 | +472% |
| Profit (loss) for the period | 9904 | -€6,778 | €6,068 | +€12,847 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,778 | €6,068 | +€12,847 |
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 18 October 2026 via checked.be.