IIC: 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.
IIC
Largest movements
- Cash -€45,258
down €45,258 (-98.6%), from €45,924 to €665
mainly Other debts (-€32,005) and Trade debts (-€7,644)
- Receivables within one year +€4,142
up €4,142 (+2714.9%), from €153 to €4,295
of which Trade receivables: +€3,915
- Other debts -€32,005
down €32,005 (-75.2%), from €42,567 to €10,561
- Trade debts -€7,644
down €7,644 (-59.7%), from €12,808 to €5,164
- Profit (loss) carried forward -€1,897
down €1,897 (-12.6%), from -€15,067 to -€16,964
- Depreciation -€780
no longer reported in 2024 (was €780)
- Gross operating margin +€214
up €214 (+18.1%), from -€1,181 to -€967
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 | €46,507 | €4,960 | -€41,547 | -89.3% |
| Fixed assets | 21/28 | €431 | - | -€431 | |
| Tangible fixed assets | 22/27 | €431 | - | -€431 | |
| Furniture and vehicles | 24 | €431 | - | -€431 | |
| Current assets | 29/58 | €46,076 | €4,960 | -€41,116 | -89.2% |
| Amounts receivable within one year | 40/41 | €153 | €4,295 | +€4,142 | +2714.9% |
| Trade receivables | 40 | - | €3,915 | +€3,915 | |
| Other amounts receivable | 41 | €153 | €380 | +€228 | +149.2% |
| Cash at bank and in hand | 54/58 | €45,924 | €665 | -€45,258 | -98.6% |
| Total equity and liabilities | 10/49 | €46,507 | €4,960 | -€41,547 | -89.3% |
| Equity | 10/15 | -€8,867 | -€10,764 | -€1,897 | -21.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,067 | -€16,964 | -€1,897 | -12.6% |
| Amounts payable | 17/49 | €55,375 | €15,725 | -€39,650 | -71.6% |
| Amounts payable within one year | 42/48 | €55,375 | €15,725 | -€39,650 | -71.6% |
| Trade debts | 44 | €12,808 | €5,164 | -€7,644 | -59.7% |
| Suppliers | 440/4 | €12,808 | €5,164 | -€7,644 | -59.7% |
| Other amounts payable | 47/48 | €42,567 | €10,561 | -€32,005 | -75.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €780 | - | -€780 | |
| Other operating charges | 640/8 | €448 | €455 | +€7 | +1.6% |
| Non-recurring operating charges | 66A | - | €431 | +€431 | |
| Gross operating margin | 9900 | -€1,181 | -€967 | +€214 | +18.1% |
| Operating profit (loss) | 9901 | -€2,409 | -€1,853 | +€556 | +23.1% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €47 | €44 | -€3 | -5.7% |
| Recurring financial charges | 65 | €47 | €44 | -€3 | -5.7% |
| Profit (loss) for the period before taxes | 9903 | -€2,456 | -€1,897 | +€559 | +22.7% |
| Profit (loss) for the period | 9904 | -€2,456 | -€1,897 | +€559 | +22.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,456 | -€1,897 | +€559 | +22.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2023 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.