Ianna: what changed
Two fiscal 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.
Ianna
Largest movements
- Cash -€8,158
down €8,158 (-75.0%), from €10,876 to €2,718
mainly Contributions, distributions and other (-€80,000) and Tax, wage and social debts (-€17,869)
- Tangible fixed assets -€6,704
down €6,704 (-8.9%), from €75,197 to €68,492
of which Land and buildings: -€5,887
- Reserves -€24,960
down €24,960 (-12.0%), from €208,027 to €183,067
of which Distributable reserves: -€24,960
- Other debts +€20,953
up €20,953 (+131.5%), from €15,938 to €36,891
- Tax, wage and social debts -€17,869
down €17,869 (-95.3%), from €18,754 to €885
- Current portion of long-term debt +€8,838
new in 2024: €8,838
- Gross operating margin -€15,556
down €15,556 (-16.1%), from €96,448 to €80,892
- Taxes -€6,173
down €6,173 (-21.2%), from €29,153 to €22,980
- Financial income +€1,971
up €1,971 (+38.8%), from €5,077 to €7,048
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 | €264,155 | €248,908 | -€15,248 | -5.8% |
| Fixed assets | 21/28 | €75,197 | €68,492 | -€6,704 | -8.9% |
| Tangible fixed assets | 22/27 | €75,197 | €68,492 | -€6,704 | -8.9% |
| Land and buildings | 22 | €73,237 | €67,350 | -€5,887 | -8.0% |
| Plant, machinery and equipment | 23 | €1,960 | €1,143 | -€818 | -41.7% |
| Current assets | 29/58 | €188,958 | €180,415 | -€8,543 | -4.5% |
| Amounts receivable within one year | 40/41 | €178,083 | €177,697 | -€385 | -0.2% |
| Trade receivables | 40 | €12,100 | €0 | -€12,100 | -100.0% |
| Other amounts receivable | 41 | €165,983 | €177,697 | +€11,715 | +7.1% |
| Cash at bank and in hand | 54/58 | €10,876 | €2,718 | -€8,158 | -75.0% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €264,155 | €248,908 | -€15,248 | -5.8% |
| Equity | 10/15 | €226,577 | €201,617 | -€24,960 | -11.0% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €208,027 | €183,067 | -€24,960 | -12.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €5,746 | €5,746 | = | 0.0% |
| Distributable reserves | 133 | €202,282 | €177,322 | -€24,960 | -12.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €37,578 | €47,290 | +€9,712 | +25.8% |
| Amounts payable within one year | 42/48 | €37,578 | €47,290 | +€9,712 | +25.8% |
| Current portion of amounts payable after more than one year | 42 | - | €8,838 | +€8,838 | |
| Trade debts | 44 | €2,886 | €676 | -€2,210 | -76.6% |
| Suppliers | 440/4 | €2,886 | €676 | -€2,210 | -76.6% |
| Taxes, remuneration and social security | 45 | €18,754 | €885 | -€17,869 | -95.3% |
| Taxes | 450/3 | €18,754 | €885 | -€17,869 | -95.3% |
| Other amounts payable | 47/48 | €15,938 | €36,891 | +€20,953 | +131.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,124 | €6,704 | -€420 | -5.9% |
| Other operating charges | 640/8 | €2,779 | €2,828 | +€48 | +1.7% |
| Gross operating margin | 9900 | €96,448 | €80,892 | -€15,556 | -16.1% |
| Operating profit (loss) | 9901 | €86,545 | €71,360 | -€15,185 | -17.5% |
| Financial income | 75/76B | €5,077 | €7,048 | +€1,971 | +38.8% |
| Recurring financial income | 75 | €5,077 | €7,048 | +€1,971 | +38.8% |
| Financial charges | 65/66B | €491 | €388 | -€102 | -20.9% |
| Recurring financial charges | 65 | €491 | €388 | -€102 | -20.9% |
| Profit (loss) for the period before taxes | 9903 | €91,131 | €78,020 | -€13,111 | -14.4% |
| Income taxes | 67/77 | €29,153 | €22,980 | -€6,173 | -21.2% |
| Profit (loss) for the period | 9904 | €61,978 | €55,040 | -€6,938 | -11.2% |
| Profit (loss) for the period to be appropriated | 9905 | €61,978 | €55,040 | -€6,938 | -11.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.