IBAM LOGISTIQUE: 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.
IBAM LOGISTIQUE
Largest movements
- Tangible fixed assets +€23,198
up €23,198 (+412%), from €5,633 to €28,832
of which Leasing and similar rights: +€24,310
- Financial fixed assets +€7,900
up €7,900 (+87.8%), from €9,000 to €16,900
- Receivables within one year +€3,323
up €3,323 (+21.9%), from €15,185 to €18,508
- Debts after one year +€16,907
new in 2023: €16,907
- Tax, wage and social debts +€7,880
up €7,880 (+202%), from €3,894 to €11,774
of which Remuneration and social security: +€5,119
- Trade debts +€5,833
up €5,833 (+231%), from €2,522 to €8,355
- Current portion of long-term debt +€4,023
new in 2023: €4,023
- Other debts -€1,331
down €1,331 (-75.7%), from €1,759 to €427
- Gross operating margin +€50,798
up €50,798 (+524%), from €9,703 to €60,501
- Staff costs +€45,411
new in 2023: €45,411
- Depreciation +€5,364
up €5,364 (+146%), from €3,684 to €9,049
- Financial charges +€2,268
up €2,268 (+3,841%), from €59 to €2,327
- Other operating charges +€2,053
up €2,053 (+156%), from €1,315 to €3,368
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €30,372 | €64,240 | +€33,867 | +112% |
| Fixed assets | 21/28 | €14,633 | €45,732 | +€31,098 | +213% |
| Tangible fixed assets | 22/27 | €5,633 | €28,832 | +€23,198 | +412% |
| Furniture and vehicles | 24 | €5,633 | €4,521 | -€1,112 | -19.7% |
| Leasing and similar rights | 25 | - | €24,310 | +€24,310 | |
| Financial fixed assets | 28 | €9,000 | €16,900 | +€7,900 | +87.8% |
| Current assets | 29/58 | €15,739 | €18,508 | +€2,769 | +17.6% |
| Amounts receivable within one year | 40/41 | €15,185 | €18,508 | +€3,323 | +21.9% |
| Trade receivables | 40 | €15,185 | €18,508 | +€3,323 | +21.9% |
| Cash at bank and in hand | 54/58 | €554 | - | -€554 | |
| Total equity and liabilities | 10/49 | €30,372 | €64,240 | +€33,867 | +112% |
| Equity | 10/15 | €22,198 | €22,428 | +€230 | +1.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,598 | €3,828 | +€230 | +6.4% |
| Amounts payable | 17/49 | €8,175 | €41,812 | +€33,637 | +411% |
| Amounts payable after more than one year | 17 | - | €16,907 | +€16,907 | |
| Financial debts | 170/4 | - | €16,907 | +€16,907 | |
| Amounts payable within one year | 42/48 | €8,175 | €24,905 | +€16,731 | +205% |
| Current portion of amounts payable after more than one year | 42 | - | €4,023 | +€4,023 | |
| Financial debts | 43 | - | €325 | +€325 | |
| Credit institutions | 430/8 | - | €325 | +€325 | |
| Trade debts | 44 | €2,522 | €8,355 | +€5,833 | +231% |
| Suppliers | 440/4 | €2,522 | €8,355 | +€5,833 | +231% |
| Taxes, remuneration and social security | 45 | €3,894 | €11,774 | +€7,880 | +202% |
| Taxes | 450/3 | €3,894 | €6,655 | +€2,761 | +70.9% |
| Remuneration and social security | 454/9 | - | €5,119 | +€5,119 | |
| Other amounts payable | 47/48 | €1,759 | €427 | -€1,331 | -75.7% |
| Remuneration, social security and pensions | 62 | - | €45,411 | +€45,411 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,684 | €9,049 | +€5,364 | +146% |
| Other operating charges | 640/8 | €1,315 | €3,368 | +€2,053 | +156% |
| Gross operating margin | 9900 | €9,703 | €60,501 | +€50,798 | +524% |
| Operating profit (loss) | 9901 | €4,704 | €2,674 | -€2,030 | -43.2% |
| Financial income | 75/76B | - | €35 | +€35 | |
| Recurring financial income | 75 | - | €35 | +€35 | |
| Financial charges | 65/66B | €59 | €2,327 | +€2,268 | +3,841% |
| Recurring financial charges | 65 | €59 | €2,327 | +€2,268 | +3,841% |
| Profit (loss) for the period before taxes | 9903 | €4,645 | €382 | -€4,263 | -91.8% |
| Income taxes | 67/77 | €1,047 | €152 | -€895 | -85.5% |
| Profit (loss) for the period | 9904 | €3,598 | €230 | -€3,368 | -93.6% |
| Profit (loss) for the period to be appropriated | 9905 | €3,598 | €230 | -€3,368 | -93.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.