Iacones Dias Construct: 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.
Iacones Dias Construct
Largest movements
- Receivables within one year +€64,943
up €64,943 (+535%), from €12,141 to €77,084
of which Trade receivables: +€48,968
- Cash -€9,048
down €9,048 (-78.8%), from €11,479 to €2,431
mainly Receivables within one year (-€64,943)
- Deferred charges and accrued income -€939
down €939 (-25.0%), from €3,757 to €2,818
- Trade debts +€48,321
up €48,321 (+4,437%), from €1,089 to €49,410
- Profit (loss) carried forward +€4,118
up €4,118 (+17.0%), from €24,185 to €28,303
- Tax, wage and social debts +€2,314
up €2,314 (+210%), from €1,102 to €3,416
of which Taxes: +€1,200
- Staff costs +€27,573
new in 2024: €27,573
- Gross operating margin +€20,379
up €20,379 (+159%), from €12,794 to €33,173
- Taxes -€2,182
down €2,182 (-64.5%), from €3,382 to €1,200
- Financial income +€836
up €836 (+154%), from €542 to €1,378
- Other operating charges +€726
up €726 (+353%), from €206 to €932
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 | €27,377 | €82,332 | +€54,956 | +201% |
| Current assets | 29/58 | €27,377 | €82,332 | +€54,956 | +201% |
| Amounts receivable within one year | 40/41 | €12,141 | €77,084 | +€64,943 | +535% |
| Trade receivables | 40 | €616 | €49,584 | +€48,968 | +7,948% |
| Other amounts receivable | 41 | €11,525 | €27,500 | +€15,975 | +139% |
| Cash at bank and in hand | 54/58 | €11,479 | €2,431 | -€9,048 | -78.8% |
| Deferred charges and accrued income | 490/1 | €3,757 | €2,818 | -€939 | -25.0% |
| Total equity and liabilities | 10/49 | €27,377 | €82,332 | +€54,956 | +201% |
| Equity | 10/15 | €25,185 | €29,303 | +€4,118 | +16.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,185 | €28,303 | +€4,118 | +17.0% |
| Amounts payable | 17/49 | €2,191 | €53,029 | +€50,838 | +2,320% |
| Amounts payable within one year | 42/48 | €2,191 | €53,029 | +€50,838 | +2,320% |
| Trade debts | 44 | €1,089 | €49,410 | +€48,321 | +4,437% |
| Suppliers | 440/4 | €1,089 | €49,410 | +€48,321 | +4,437% |
| Taxes, remuneration and social security | 45 | €1,102 | €3,416 | +€2,314 | +210% |
| Taxes | 450/3 | €1,102 | €2,302 | +€1,200 | +109% |
| Remuneration and social security | 454/9 | - | €1,114 | +€1,114 | |
| Other amounts payable | 47/48 | - | €203 | +€203 | |
| Remuneration, social security and pensions | 62 | - | €27,573 | +€27,573 | |
| Other operating charges | 640/8 | €206 | €932 | +€726 | +353% |
| Gross operating margin | 9900 | €12,794 | €33,173 | +€20,379 | +159% |
| Operating profit (loss) | 9901 | €12,588 | €4,668 | -€7,920 | -62.9% |
| Financial income | 75/76B | €542 | €1,378 | +€836 | +154% |
| Recurring financial income | 75 | €542 | €1,378 | +€836 | +154% |
| Financial charges | 65/66B | €1,003 | €728 | -€274 | -27.3% |
| Recurring financial charges | 65 | €1,003 | €728 | -€274 | -27.3% |
| Profit (loss) for the period before taxes | 9903 | €12,128 | €5,318 | -€6,810 | -56.2% |
| Income taxes | 67/77 | €3,382 | €1,200 | -€2,182 | -64.5% |
| Profit (loss) for the period | 9904 | €8,745 | €4,118 | -€4,628 | -52.9% |
| Profit (loss) for the period to be appropriated | 9905 | €8,745 | €4,118 | -€4,628 | -52.9% |
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 20 October 2026 via checked.be.