IBOURKI: 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.
IBOURKI
Largest movements
- Receivables within one year +€11,799
up €11,799 (+842%), from €1,401 to €13,200
of which Trade receivables: +€10,828
- Cash -€7,559
down €7,559 (-70.5%), from €10,726 to €3,167
mainly Receivables within one year (-€11,799) and Net result for the year (-€3,785)
- Tangible fixed assets -€440
no longer reported in 2024 (was €440)
- Tax, wage and social debts +€9,747
up €9,747 (+541%), from €1,802 to €11,549
- Profit (loss) carried forward -€3,785
down €3,785 (-36.0%), from -€10,509 to -€14,294
- Other debts -€1,868
down €1,868 (-17.6%), from €10,614 to €8,746
- Trade debts -€294
down €294 (-7.4%), from €3,960 to €3,666
- Purchases and services +€156,270
new in 2024: €156,270
- Turnover +€155,548
new in 2024: €155,548
- Gross operating margin -€16,236
down €16,236, from €15,515 to -€722
- Other operating charges -€3,607
down €3,607 (-59.1%), from €6,105 to €2,498
- Depreciation -€3,390
down €3,390 (-88.5%), from €3,830 to €440
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.
Derived cash bridge
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 | €12,568 | €16,368 | +€3,800 | +30.2% |
| Fixed assets | 21/28 | €440 | - | -€440 | |
| Tangible fixed assets | 22/27 | €440 | - | -€440 | |
| Furniture and vehicles | 24 | €440 | - | -€440 | |
| Current assets | 29/58 | €12,127 | €16,368 | +€4,240 | +35.0% |
| Amounts receivable within one year | 40/41 | €1,401 | €13,200 | +€11,799 | +842% |
| Trade receivables | 40 | - | €10,828 | +€10,828 | |
| Other amounts receivable | 41 | €1,401 | €2,372 | +€971 | +69.3% |
| Cash at bank and in hand | 54/58 | €10,726 | €3,167 | -€7,559 | -70.5% |
| Total equity and liabilities | 10/49 | €12,568 | €16,368 | +€3,800 | +30.2% |
| Equity | 10/15 | -€3,809 | -€7,594 | -€3,785 | -99.4% |
| Contributions | 10/11 | €6,700 | €6,700 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,509 | -€14,294 | -€3,785 | -36.0% |
| Amounts payable | 17/49 | €16,377 | €23,961 | +€7,585 | +46.3% |
| Amounts payable within one year | 42/48 | €16,377 | €23,961 | +€7,585 | +46.3% |
| Trade debts | 44 | €3,960 | €3,666 | -€294 | -7.4% |
| Suppliers | 440/4 | €3,960 | €3,666 | -€294 | -7.4% |
| Taxes, remuneration and social security | 45 | €1,802 | €11,549 | +€9,747 | +541% |
| Taxes | 450/3 | €1,802 | €11,549 | +€9,747 | +541% |
| Other amounts payable | 47/48 | €10,614 | €8,746 | -€1,868 | -17.6% |
| Turnover | 70 | - | €155,548 | +€155,548 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €156,270 | +€156,270 | |
| Remuneration, social security and pensions | 62 | €9 | - | -€9 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,830 | €440 | -€3,390 | -88.5% |
| Other operating charges | 640/8 | €6,105 | €2,498 | -€3,607 | -59.1% |
| Gross operating margin | 9900 | €15,515 | -€722 | -€16,236 | |
| Operating profit (loss) | 9901 | €5,571 | -€3,660 | -€9,231 | |
| Financial income | 75/76B | €43 | - | -€43 | |
| Recurring financial income | 75 | €43 | - | -€43 | |
| Financial charges | 65/66B | €136 | €125 | -€11 | -8.2% |
| Recurring financial charges | 65 | €136 | €125 | -€11 | -8.2% |
| Profit (loss) for the period before taxes | 9903 | €5,478 | -€3,785 | -€9,263 | |
| Income taxes | 67/77 | €1,578 | - | -€1,578 | |
| Profit (loss) for the period | 9904 | €3,900 | -€3,785 | -€7,684 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,900 | -€3,785 | -€7,684 |
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 22 October 2026 via checked.be.