IJSMEISJE: what changed
What changed
IJSMEISJE
NACE 10.520, Manufacture of food products
filed annual accounts (NBB)
Net result for the year
€8,855
2023 · €19,014-€10,159
Equity
€44,521
2023 · €35,666+€8,855
Cash
€49,418
2023 · €49,157+€261
Balance sheet total
€71,450
2023 · €81,476-€10,026
Largest movements
Assets
- Tangible fixed assets -€6,750
down €6,750 (-32.5%), from €20,762 to €14,012
of which Leasing and similar rights: -€12,659
- Receivables within one year -€3,134
down €3,134 (-53.4%), from €5,873 to €2,739
Equity and liabilities
- Other debts -€9,564
down €9,564 (-37.3%), from €25,637 to €16,073
- Profit (loss) carried forward +€8,855
up €8,855 (+26.1%), from -€33,873 to -€25,018
- Current portion of long-term debt -€5,591
no longer reported in 2024 (was €5,591)
- Trade debts -€2,476
down €2,476 (-22.2%), from €11,169 to €8,693
- Tax, wage and social debts -€1,251
down €1,251 (-36.6%), from €3,414 to €2,163
of which Taxes: -€2,158
Income statement
- Gross operating margin -€7,475
down €7,475 (-10.8%), from €69,219 to €61,743
- Staff costs +€5,150
up €5,150 (+15.7%), from €32,754 to €37,904
- Taxes -€2,913
down €2,913 (-47.6%), from €6,121 to €3,208
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
€19,014
Gross operating margin
-€7,475
Staff costs
-€5,150
Depreciation
-€437
Other operating charges
-€281
Financial income
+€5
Financial charges
+€267
Taxes
+€2,913
Result 2024
€8,855
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
+€9,262
Investment
-€3,411
Financing
-€5,591
Cash 2023
€49,157
From operations (derived)
+€9,262
Net result for the year
+€8,855
Depreciation
+€10,160
Stocks and contracts
-€247
Receivables within one year
+€3,134
Deferred charges and accrued income
+€650
Trade debts
-€2,476
Tax, wage and social debts
-€1,251
Other debts
-€9,564
Investment (derived)
-€3,411
Investment in fixed assets (net)
-€3,411
Financing
-€5,591
Current portion of long-term debt
-€5,591
Cash 2024
€49,418
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €81,476 | €71,450 | -€10,026 | -12.3% |
| Fixed assets | 21/28 | €20,762 | €14,012 | -€6,750 | -32.5% |
| Tangible fixed assets | 22/27 | €20,762 | €14,012 | -€6,750 | -32.5% |
| Land and buildings | 22 | €6,360 | €5,023 | -€1,337 | -21.0% |
| Plant, machinery and equipment | 23 | €630 | €1,816 | +€1,186 | +188% |
| Furniture and vehicles | 24 | €1,113 | €7,173 | +€6,060 | +545% |
| Leasing and similar rights | 25 | €12,659 | - | -€12,659 | |
| Current assets | 29/58 | €60,715 | €57,438 | -€3,277 | -5.4% |
| Stocks and contracts in progress | 3 | €5,034 | €5,280 | +€247 | +4.9% |
| Stocks | 30/36 | €5,034 | €5,280 | +€247 | +4.9% |
| Amounts receivable within one year | 40/41 | €5,873 | €2,739 | -€3,134 | -53.4% |
| Other amounts receivable | 41 | €5,873 | €2,739 | -€3,134 | -53.4% |
| Cash at bank and in hand | 54/58 | €49,157 | €49,418 | +€261 | +0.5% |
| Deferred charges and accrued income | 490/1 | €650 | - | -€650 | |
| Total equity and liabilities | 10/49 | €81,476 | €71,450 | -€10,026 | -12.3% |
| Equity | 10/15 | €35,666 | €44,521 | +€8,855 | +24.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €50,939 | €50,939 | = | 0.0% |
| Distributable reserves | 133 | €50,939 | €50,939 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€33,873 | -€25,018 | +€8,855 | +26.1% |
| Amounts payable | 17/49 | €45,810 | €26,929 | -€18,881 | -41.2% |
| Amounts payable within one year | 42/48 | €45,810 | €26,929 | -€18,881 | -41.2% |
| Current portion of amounts payable after more than one year | 42 | €5,591 | - | -€5,591 | |
| Trade debts | 44 | €11,169 | €8,693 | -€2,476 | -22.2% |
| Suppliers | 440/4 | €11,169 | €8,693 | -€2,476 | -22.2% |
| Taxes, remuneration and social security | 45 | €3,414 | €2,163 | -€1,251 | -36.6% |
| Taxes | 450/3 | €2,158 | - | -€2,158 | |
| Remuneration and social security | 454/9 | €1,256 | €2,163 | +€907 | +72.3% |
| Other amounts payable | 47/48 | €25,637 | €16,073 | -€9,564 | -37.3% |
| Remuneration, social security and pensions | 62 | €32,754 | €37,904 | +€5,150 | +15.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,723 | €10,160 | +€437 | +4.5% |
| Other operating charges | 640/8 | €1,158 | €1,439 | +€281 | +24.3% |
| Gross operating margin | 9900 | €69,219 | €61,743 | -€7,475 | -10.8% |
| Operating profit (loss) | 9901 | €25,583 | €12,240 | -€13,343 | -52.2% |
| Financial income | 75/76B | €0 | €5 | +€5 | +1,529% |
| Recurring financial income | 75 | €0 | €5 | +€5 | +1,529% |
| Financial charges | 65/66B | €449 | €182 | -€267 | -59.5% |
| Recurring financial charges | 65 | €449 | €182 | -€267 | -59.5% |
| Profit (loss) for the period before taxes | 9903 | €25,134 | €12,063 | -€13,071 | -52.0% |
| Income taxes | 67/77 | €6,121 | €3,208 | -€2,913 | -47.6% |
| Profit (loss) for the period | 9904 | €19,014 | €8,855 | -€10,159 | -53.4% |
| Profit (loss) for the period to be appropriated | 9905 | €19,014 | €8,855 | -€10,159 | -53.4% |
Next steps
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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 7 November 2026 via checked.be.