IAM - Logistics: 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.
IAM - Logistics
Largest movements
- Cash -€12,366
down €12,366 (-16.1%), from €76,634 to €64,268
mainly Trade debts (-€31,884) and Debts after one year (-€10,000)
- Tangible fixed assets -€11,578
down €11,578 (-57.9%), from €19,992 to €8,414
- Receivables within one year +€1,106
up €1,106 (+12.7%), from €8,726 to €9,832
of which Trade receivables: +€1,076
- Trade debts -€31,884
down €31,884 (-99.1%), from €32,161 to €277
- Debts after one year -€10,000
no longer reported in 2024 (was €10,000)
- Current portion of long-term debt +€10,000
new in 2024: €10,000
- Profit (loss) carried forward +€7,643
up €7,643 (+54.0%), from €14,147 to €21,790
- Tax, wage and social debts +€1,404
up €1,404 (+55.1%), from €2,547 to €3,951
- Turnover +€8,623
up €8,623 (+6.5%), from €132,542 to €141,165
- Gross operating margin +€7,605
up €7,605 (+45.9%), from €16,561 to €24,166
- Taxes +€3,925
new in 2024: €3,925
- Other operating charges +€3,636
up €3,636 (+269.9%), from €1,347 to €4,983
- Depreciation -€3,528
down €3,528 (-23.4%), from €15,106 to €11,578
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.
Cash bridge derived
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 | €107,118 | €84,280 | -€22,838 | -21.3% |
| Fixed assets | 21/28 | €21,758 | €10,180 | -€11,578 | -53.2% |
| Tangible fixed assets | 22/27 | €19,992 | €8,414 | -€11,578 | -57.9% |
| Furniture and vehicles | 24 | €19,992 | €8,414 | -€11,578 | -57.9% |
| Financial fixed assets | 28 | €1,766 | €1,766 | = | 0.0% |
| Current assets | 29/58 | €85,360 | €74,100 | -€11,260 | -13.2% |
| Amounts receivable within one year | 40/41 | €8,726 | €9,832 | +€1,106 | +12.7% |
| Trade receivables | 40 | €4,977 | €6,053 | +€1,076 | +21.6% |
| Other amounts receivable | 41 | €3,749 | €3,779 | +€30 | +0.8% |
| Cash at bank and in hand | 54/58 | €76,634 | €64,268 | -€12,366 | -16.1% |
| Total equity and liabilities | 10/49 | €107,118 | €84,280 | -€22,838 | -21.3% |
| Equity | 10/15 | €50,498 | €58,141 | +€7,643 | +15.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Share premium | 1100/10 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €30,151 | €30,151 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €28,291 | €28,291 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,147 | €21,790 | +€7,643 | +54.0% |
| Amounts payable | 17/49 | €56,620 | €26,139 | -€30,481 | -53.8% |
| Amounts payable after more than one year | 17 | €10,000 | - | -€10,000 | |
| Financial debts | 170/4 | €10,000 | - | -€10,000 | |
| Amounts payable within one year | 42/48 | €46,620 | €26,139 | -€20,481 | -43.9% |
| Current portion of amounts payable after more than one year | 42 | - | €10,000 | +€10,000 | |
| Trade debts | 44 | €32,161 | €277 | -€31,884 | -99.1% |
| Suppliers | 440/4 | €32,161 | €277 | -€31,884 | -99.1% |
| Taxes, remuneration and social security | 45 | €2,547 | €3,951 | +€1,404 | +55.1% |
| Taxes | 450/3 | €2,547 | €3,951 | +€1,404 | +55.1% |
| Other amounts payable | 47/48 | €11,912 | €11,911 | -€1 | 0.0% |
| Turnover | 70 | €132,542 | €141,165 | +€8,623 | +6.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €115,981 | €116,999 | +€1,018 | +0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,106 | €11,578 | -€3,528 | -23.4% |
| Other operating charges | 640/8 | €1,347 | €4,983 | +€3,636 | +269.9% |
| Gross operating margin | 9900 | €16,561 | €24,166 | +€7,605 | +45.9% |
| Operating profit (loss) | 9901 | €108 | €7,605 | +€7,497 | +6941.7% |
| Financial income | 75/76B | €4,168 | €4,138 | -€30 | -0.7% |
| Recurring financial income | 75 | €4,168 | €4,138 | -€30 | -0.7% |
| Non-recurring financial income | 76B | - | €4,138 | +€4,138 | |
| Financial charges | 65/66B | €312 | €175 | -€137 | -43.9% |
| Recurring financial charges | 65 | €312 | €175 | -€137 | -43.9% |
| Profit (loss) for the period before taxes | 9903 | €3,964 | €11,568 | +€7,604 | +191.8% |
| Income taxes | 67/77 | - | €3,925 | +€3,925 | |
| Profit (loss) for the period | 9904 | €3,964 | €7,643 | +€3,679 | +92.8% |
| Profit (loss) for the period to be appropriated | 9905 | €3,964 | €7,643 | +€3,679 | +92.8% |
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 12 October 2026 via checked.be.