Ijos: 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.
Ijos
Largest movements
- Cash +€9,799
up €9,799 (+35.7%), from €27,456 to €37,255
mainly Net result for the year (+€12,579) and Tax, wage and social debts (+€1,405)
- Deferred charges and accrued income +€5,136
new in 2024: €5,136
- Reserves +€12,579
up €12,579 (+7.5%), from €168,737 to €181,316
of which Distributable reserves: +€14,434
- Gross operating margin +€4,236
up €4,236 (+19.1%), from €22,192 to €26,428
- Taxes +€1,805
up €1,805 (+39.0%), from €4,634 to €6,439
- Financial charges -€1,310
down €1,310 (-96.8%), from €1,354 to €44
- Other operating charges +€450
up €450 (+6.4%), from €6,978 to €7,428
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 | €238,166 | €253,101 | +€14,935 | +6.3% |
| Fixed assets | 21/28 | €210,710 | €210,710 | = | 0.0% |
| Tangible fixed assets | 22/27 | €210,710 | €210,710 | = | 0.0% |
| Land and buildings | 22 | €210,710 | €210,710 | = | 0.0% |
| Current assets | 29/58 | €27,456 | €42,391 | +€14,935 | +54.4% |
| Cash at bank and in hand | 54/58 | €27,456 | €37,255 | +€9,799 | +35.7% |
| Deferred charges and accrued income | 490/1 | - | €5,136 | +€5,136 | |
| Total equity and liabilities | 10/49 | €238,166 | €253,101 | +€14,935 | +6.3% |
| Equity | 10/15 | €195,261 | €207,840 | +€12,579 | +6.4% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €168,737 | €181,316 | +€12,579 | +7.5% |
| Non-distributable reserves | 130/1 | €1,855 | - | -€1,855 | |
| Reserves not available under the articles | 1311 | €1,855 | - | -€1,855 | |
| Distributable reserves | 133 | €166,882 | €181,316 | +€14,434 | +8.6% |
| Profit (loss) carried forward | 14 | €7,974 | €7,974 | = | 0.0% |
| Amounts payable | 17/49 | €42,905 | €45,261 | +€2,356 | +5.5% |
| Amounts payable within one year | 42/48 | €41,990 | €45,261 | +€3,271 | +7.8% |
| Trade debts | 44 | €4,288 | €5,239 | +€951 | +22.2% |
| Suppliers | 440/4 | €4,288 | €5,239 | +€951 | +22.2% |
| Taxes, remuneration and social security | 45 | €5,015 | €6,420 | +€1,405 | +28.0% |
| Taxes | 450/3 | €5,015 | €6,420 | +€1,405 | +28.0% |
| Other amounts payable | 47/48 | €32,687 | €33,602 | +€915 | +2.8% |
| Accrued charges and deferred income | 492/3 | €915 | €0 | -€915 | -100.0% |
| Other operating charges | 640/8 | €6,978 | €7,428 | +€450 | +6.4% |
| Gross operating margin | 9900 | €22,192 | €26,428 | +€4,236 | +19.1% |
| Operating profit (loss) | 9901 | €15,214 | €19,000 | +€3,786 | +24.9% |
| Financial income | 75/76B | €35 | €61 | +€26 | +75.1% |
| Recurring financial income | 75 | €35 | €61 | +€26 | +75.1% |
| Financial charges | 65/66B | €1,354 | €44 | -€1,310 | -96.8% |
| Recurring financial charges | 65 | €1,354 | €44 | -€1,310 | -96.8% |
| Profit (loss) for the period before taxes | 9903 | €13,895 | €19,017 | +€5,123 | +36.9% |
| Income taxes | 67/77 | €4,634 | €6,439 | +€1,805 | +39.0% |
| Profit (loss) for the period | 9904 | €9,261 | €12,579 | +€3,318 | +35.8% |
| Profit (loss) for the period to be appropriated | 9905 | €9,261 | €12,579 | +€3,318 | +35.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.