IB - CON: 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.
IB - CON
Largest movements
- Receivables within one year -€71,692
down €71,692 (-23.4%), from €306,869 to €235,178
of which Trade receivables: -€81,839
- Cash +€36,519
up €36,519 (+1933.8%), from €1,888 to €38,408
mainly Receivables within one year (+€71,692) and Depreciation (+€10,186)
- Tangible fixed assets -€10,186
down €10,186 (-7.3%), from €140,499 to €130,313
of which Land and buildings: -€10,100
- Reserves -€26,328
down €26,328 (-7.0%), from €377,281 to €350,952
of which Distributable reserves: -€26,328
- Other debts -€11,547
down €11,547 (-54.1%), from €21,324 to €9,777
- Trade debts -€6,942
down €6,942 (-22.8%), from €30,491 to €23,549
- Financial income +€1,115
up €1,115 (+22.8%), from €4,898 to €6,013
- Depreciation -€1,064
down €1,064 (-9.5%), from €11,250 to €10,186
- Other operating charges +€981
up €981 (+46.8%), from €2,097 to €3,078
- Gross operating margin -€701
down €701 (-4.0%), from -€17,560 to -€18,261
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 | €449,977 | €404,656 | -€45,321 | -10.1% |
| Fixed assets | 21/28 | €140,749 | €130,563 | -€10,186 | -7.2% |
| Tangible fixed assets | 22/27 | €140,499 | €130,313 | -€10,186 | -7.3% |
| Land and buildings | 22 | €140,346 | €130,246 | -€10,100 | -7.2% |
| Furniture and vehicles | 24 | €154 | €67 | -€87 | -56.4% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €309,227 | €274,093 | -€35,135 | -11.4% |
| Amounts receivable within one year | 40/41 | €306,869 | €235,178 | -€71,692 | -23.4% |
| Trade receivables | 40 | €116,992 | €35,152 | -€81,839 | -70.0% |
| Other amounts receivable | 41 | €189,878 | €200,025 | +€10,147 | +5.3% |
| Cash at bank and in hand | 54/58 | €1,888 | €38,408 | +€36,519 | +1933.8% |
| Deferred charges and accrued income | 490/1 | €470 | €507 | +€38 | +8.0% |
| Total equity and liabilities | 10/49 | €449,977 | €404,656 | -€45,321 | -10.1% |
| Equity | 10/15 | €397,281 | €370,952 | -€26,328 | -6.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €377,281 | €350,952 | -€26,328 | -7.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €375,281 | €348,952 | -€26,328 | -7.0% |
| Amounts payable | 17/49 | €52,696 | €33,703 | -€18,993 | -36.0% |
| Amounts payable within one year | 42/48 | €52,696 | €33,703 | -€18,993 | -36.0% |
| Trade debts | 44 | €30,491 | €23,549 | -€6,942 | -22.8% |
| Suppliers | 440/4 | €30,491 | €23,549 | -€6,942 | -22.8% |
| Taxes, remuneration and social security | 45 | €881 | €377 | -€504 | -57.2% |
| Taxes | 450/3 | €881 | €377 | -€504 | -57.2% |
| Other amounts payable | 47/48 | €21,324 | €9,777 | -€11,547 | -54.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,250 | €10,186 | -€1,064 | -9.5% |
| Other operating charges | 640/8 | €2,097 | €3,078 | +€981 | +46.8% |
| Gross operating margin | 9900 | -€17,560 | -€18,261 | -€701 | -4.0% |
| Operating profit (loss) | 9901 | -€30,907 | -€31,526 | -€619 | -2.0% |
| Financial income | 75/76B | €4,898 | €6,013 | +€1,115 | +22.8% |
| Recurring financial income | 75 | €4,898 | €6,013 | +€1,115 | +22.8% |
| Financial charges | 65/66B | €390 | €438 | +€48 | +12.2% |
| Recurring financial charges | 65 | €390 | €438 | +€48 | +12.2% |
| Profit (loss) for the period before taxes | 9903 | -€26,399 | -€25,951 | +€448 | +1.7% |
| Income taxes | 67/77 | €297 | €377 | +€80 | +27.1% |
| Profit (loss) for the period | 9904 | -€26,696 | -€26,328 | +€368 | +1.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€26,696 | -€26,328 | +€368 | +1.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 April 2023 and 30 April 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.