IATAN 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.
IATAN CONSTRUCT
Largest movements
- Receivables within one year +€44,848
up €44,848 (+80.0%), from €56,066 to €100,914
of which Other amounts receivable: +€26,535
- Tangible fixed assets +€5,250
up €5,250 (+409.5%), from €1,282 to €6,532
of which Furniture and vehicles: +€5,716
- Trade debts +€37,173
up €37,173 (+164.3%), from €22,630 to €59,803
- Tax, wage and social debts +€7,724
up €7,724 (+621.4%), from €1,243 to €8,967
- Profit (loss) carried forward +€5,126
up €5,126 (+325.3%), from €1,576 to €6,702
- Other debts +€1,088
up €1,088 (+4.6%), from €23,912 to €25,000
- Gross operating margin +€22,987
up €22,987 (+117.2%), from €19,620 to €42,607
- Other operating charges +€5,038
up €5,038 (+642.6%), from €784 to €5,822
- Taxes +€4,508
up €4,508 (+362.7%), from €1,243 to €5,751
- Depreciation +€954
up €954 (+815.7%), from €117 to €1,071
- Financial income +€520
new in 2024: €520
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 | €57,361 | €108,472 | +€51,111 | +89.1% |
| Fixed assets | 21/28 | €1,282 | €6,532 | +€5,250 | +409.5% |
| Tangible fixed assets | 22/27 | €1,282 | €6,532 | +€5,250 | +409.5% |
| Plant, machinery and equipment | 23 | €1,282 | €816 | -€466 | -36.4% |
| Furniture and vehicles | 24 | - | €5,716 | +€5,716 | |
| Current assets | 29/58 | €56,079 | €101,940 | +€45,861 | +81.8% |
| Amounts receivable within one year | 40/41 | €56,066 | €100,914 | +€44,848 | +80.0% |
| Trade receivables | 40 | €48,177 | €66,490 | +€18,313 | +38.0% |
| Other amounts receivable | 41 | €7,889 | €34,424 | +€26,535 | +336.4% |
| Cash at bank and in hand | 54/58 | €13 | €1 | -€12 | -92.9% |
| Deferred charges and accrued income | 490/1 | - | €1,025 | +€1,025 | |
| Total equity and liabilities | 10/49 | €57,361 | €108,472 | +€51,111 | +89.1% |
| Equity | 10/15 | €9,576 | €14,702 | +€5,126 | +53.5% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Capital | 10 | €8,000 | - | -€8,000 | |
| Issued capital | 100 | €8,000 | - | -€8,000 | |
| Profit (loss) carried forward | 14 | €1,576 | €6,702 | +€5,126 | +325.3% |
| Amounts payable | 17/49 | €47,785 | €93,770 | +€45,985 | +96.2% |
| Amounts payable within one year | 42/48 | €47,785 | €93,770 | +€45,985 | +96.2% |
| Trade debts | 44 | €22,630 | €59,803 | +€37,173 | +164.3% |
| Suppliers | 440/4 | €22,630 | €59,803 | +€37,173 | +164.3% |
| Taxes, remuneration and social security | 45 | €1,243 | €8,967 | +€7,724 | +621.4% |
| Taxes | 450/3 | €1,243 | €8,967 | +€7,724 | +621.4% |
| Other amounts payable | 47/48 | €23,912 | €25,000 | +€1,088 | +4.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €117 | €1,071 | +€954 | +815.7% |
| Other operating charges | 640/8 | €784 | €5,822 | +€5,038 | +642.6% |
| Gross operating margin | 9900 | €19,620 | €42,607 | +€22,987 | +117.2% |
| Operating profit (loss) | 9901 | €18,719 | €35,714 | +€16,995 | +90.8% |
| Financial income | 75/76B | - | €520 | +€520 | |
| Recurring financial income | 75 | - | €520 | +€520 | |
| Financial charges | 65/66B | €100 | €357 | +€257 | +257.4% |
| Recurring financial charges | 65 | €100 | €357 | +€257 | +257.4% |
| Profit (loss) for the period before taxes | 9903 | €18,619 | €35,877 | +€17,258 | +92.7% |
| Income taxes | 67/77 | €1,243 | €5,751 | +€4,508 | +362.7% |
| Profit (loss) for the period | 9904 | €17,376 | €30,126 | +€12,750 | +73.4% |
| Profit (loss) for the period to be appropriated | 9905 | €17,376 | €30,126 | +€12,750 | +73.4% |
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 10 October 2026 via checked.be.