IBERICA TRADING: what changed
What changed
IBERICA TRADING
NACE 43.990, Other specialised construction activities
filed annual accounts (NBB)
Net result for the year
€10,305
2023 · €22,285-€11,980
Equity
€75,075
2023 · €64,770+€10,305
Cash
€23,768
2023 · €5,587+€18,181
Balance sheet total
€151,801
2023 · €125,452+€26,350
Largest movements
Assets
- Cash +€18,181
up €18,181 (+325%), from €5,587 to €23,768
mainly Trade debts (+€19,534) and Net result for the year (+€10,305)
- Receivables within one year +€6,501
up €6,501 (+5.8%), from €111,361 to €117,862
of which Other amounts receivable: +€4,857
- Tangible fixed assets +€1,668
up €1,668 (+35.5%), from €4,704 to €6,371
of which Furniture and vehicles: +€3,009
Equity and liabilities
- Trade debts +€19,534
up €19,534 (+45.0%), from €43,404 to €62,938
- Profit (loss) carried forward +€10,305
up €10,305 (+18.2%), from €56,589 to €66,894
- Tax, wage and social debts -€2,990
down €2,990 (-30.9%), from €9,662 to €6,673
Income statement
- Purchases and services +€62,876
up €62,876 (+6.4%), from €988,792 to €1.1m
- Turnover +€58,450
up €58,450 (+5.7%), from €1.0m to €1.1m
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2023
€22,285
Gross operating margin
-€4,611
Depreciation
-€1,681
Other operating charges
-€5,556
Financial income
+€1,561
Financial charges
-€1,482
Taxes
-€211
Result 2024
€10,305
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€23,123
Investment
-€4,942
Financing
€0
Cash 2023
€5,587
From operations (derived)
+€23,123
Net result for the year
+€10,305
Depreciation
+€3,274
Receivables within one year
-€6,501
Trade debts
+€19,534
Tax, wage and social debts
-€2,990
Advances received
+€900
Other debts
-€1,400
Investment (derived)
-€4,942
Investment in fixed assets (net)
-€4,942
Cash 2024
€23,768
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €125,452 | €151,801 | +€26,350 | +21.0% |
| Fixed assets | 21/28 | €8,504 | €10,171 | +€1,668 | +19.6% |
| Tangible fixed assets | 22/27 | €4,704 | €6,371 | +€1,668 | +35.5% |
| Plant, machinery and equipment | 23 | €4,704 | €3,363 | -€1,341 | -28.5% |
| Furniture and vehicles | 24 | - | €3,009 | +€3,009 | |
| Financial fixed assets | 28 | €3,800 | €3,800 | = | 0.0% |
| Current assets | 29/58 | €116,948 | €141,630 | +€24,682 | +21.1% |
| Amounts receivable within one year | 40/41 | €111,361 | €117,862 | +€6,501 | +5.8% |
| Trade receivables | 40 | €33,838 | €35,482 | +€1,644 | +4.9% |
| Other amounts receivable | 41 | €77,524 | €82,381 | +€4,857 | +6.3% |
| Cash at bank and in hand | 54/58 | €5,587 | €23,768 | +€18,181 | +325% |
| Total equity and liabilities | 10/49 | €125,452 | €151,801 | +€26,350 | +21.0% |
| Equity | 10/15 | €64,770 | €75,075 | +€10,305 | +15.9% |
| Contributions | 10/11 | €7,437 | €7,437 | = | 0.0% |
| Capital | 10 | €7,437 | €7,437 | = | 0.0% |
| Issued capital | 100 | €7,437 | €7,437 | = | 0.0% |
| Reserves | 13 | €744 | €744 | = | 0.0% |
| Non-distributable reserves | 130/1 | €744 | €744 | = | 0.0% |
| Legal reserve | 130 | €744 | €744 | = | 0.0% |
| Profit (loss) carried forward | 14 | €56,589 | €66,894 | +€10,305 | +18.2% |
| Amounts payable | 17/49 | €60,682 | €76,726 | +€16,045 | +26.4% |
| Amounts payable within one year | 42/48 | €60,682 | €76,726 | +€16,045 | +26.4% |
| Trade debts | 44 | €43,404 | €62,938 | +€19,534 | +45.0% |
| Suppliers | 440/4 | €43,404 | €62,938 | +€19,534 | +45.0% |
| Advances received on contracts in progress | 46 | €3,216 | €4,116 | +€900 | +28.0% |
| Taxes, remuneration and social security | 45 | €9,662 | €6,673 | -€2,990 | -30.9% |
| Taxes | 450/3 | €9,662 | €6,673 | -€2,990 | -30.9% |
| Other amounts payable | 47/48 | €4,400 | €3,000 | -€1,400 | -31.8% |
| Turnover | 70 | €1,017,933 | €1,076,384 | +€58,450 | +5.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €988,792 | €1,051,668 | +€62,876 | +6.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,593 | €3,274 | +€1,681 | +105% |
| Other operating charges | 640/8 | €1,215 | €6,771 | +€5,556 | +457% |
| Gross operating margin | 9900 | €29,470 | €24,859 | -€4,611 | -15.6% |
| Operating profit (loss) | 9901 | €26,663 | €14,815 | -€11,848 | -44.4% |
| Financial income | 75/76B | €2,431 | €3,992 | +€1,561 | +64.2% |
| Recurring financial income | 75 | €2,431 | €3,992 | +€1,561 | +64.2% |
| Financial charges | 65/66B | €347 | €1,829 | +€1,482 | +427% |
| Recurring financial charges | 65 | €347 | €1,829 | +€1,482 | +427% |
| Profit (loss) for the period before taxes | 9903 | €28,747 | €16,977 | -€11,769 | -40.9% |
| Income taxes | 67/77 | €6,462 | €6,673 | +€211 | +3.3% |
| Profit (loss) for the period | 9904 | €22,285 | €10,305 | -€11,980 | -53.8% |
| Profit (loss) for the period to be appropriated | 9905 | €22,285 | €10,305 | -€11,980 | -53.8% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.