IKRA - SU: 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.
IKRA - SU
Largest movements
- Receivables after one year +€125,000
new in 2024: €125,000
- Stocks and contracts -€91,348
down €91,348 (-75.7%), from €120,740 to €29,393
- Cash -€28,616
down €28,616 (-46.5%), from €61,552 to €32,937
mainly Receivables after one year (-€125,000) and Short-term financial debts (-€48,981)
- Tangible fixed assets -€9,307
down €9,307 (-58.0%), from €16,049 to €6,743
of which Furniture and vehicles: -€8,071
- Receivables within one year +€7,181
up €7,181 (+22.8%), from €31,531 to €38,712
- Short-term financial debts -€48,981
no longer reported in 2024 (was €48,981)
- Tax, wage and social debts +€42,329
up €42,329 (+257%), from €16,488 to €58,817
of which Remuneration and social security: +€29,288
- Current portion of long-term debt -€18,939
no longer reported in 2024 (was €18,939)
- Trade debts +€18,783
up €18,783 (+17.1%), from €109,562 to €128,345
- Profit (loss) carried forward +€17,809
up €17,809 (+243%), from €7,328 to €25,137
- Staff costs +€79,478
up €79,478 (+41.5%), from €191,659 to €271,137
- Gross operating margin +€9,228
up €9,228 (+3.1%), from €295,835 to €305,062
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 | €230,123 | €232,899 | +€2,776 | +1.2% |
| Fixed assets | 21/28 | €16,049 | €6,743 | -€9,307 | -58.0% |
| Tangible fixed assets | 22/27 | €16,049 | €6,743 | -€9,307 | -58.0% |
| Plant, machinery and equipment | 23 | €1,482 | €908 | -€574 | -38.7% |
| Furniture and vehicles | 24 | €12,331 | €4,261 | -€8,071 | -65.4% |
| Other tangible fixed assets | 26 | €2,236 | €1,574 | -€662 | -29.6% |
| Current assets | 29/58 | €214,074 | €226,156 | +€12,082 | +5.6% |
| Amounts receivable after more than one year | 29 | - | €125,000 | +€125,000 | |
| Other amounts receivable | 291 | - | €125,000 | +€125,000 | |
| Stocks and contracts in progress | 3 | €120,740 | €29,393 | -€91,348 | -75.7% |
| Stocks | 30/36 | €120,740 | €29,393 | -€91,348 | -75.7% |
| Amounts receivable within one year | 40/41 | €31,531 | €38,712 | +€7,181 | +22.8% |
| Other amounts receivable | 41 | €31,531 | €38,712 | +€7,181 | +22.8% |
| Cash at bank and in hand | 54/58 | €61,552 | €32,937 | -€28,616 | -46.5% |
| Deferred charges and accrued income | 490/1 | €250 | €114 | -€136 | -54.3% |
| Total equity and liabilities | 10/49 | €230,123 | €232,899 | +€2,776 | +1.2% |
| Equity | 10/15 | €25,928 | €43,737 | +€17,809 | +68.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,328 | €25,137 | +€17,809 | +243% |
| Amounts payable | 17/49 | €204,196 | €189,162 | -€15,034 | -7.4% |
| Amounts payable within one year | 42/48 | €204,196 | €189,162 | -€15,034 | -7.4% |
| Current portion of amounts payable after more than one year | 42 | €18,939 | - | -€18,939 | |
| Financial debts | 43 | €48,981 | - | -€48,981 | |
| Credit institutions | 430/8 | €48,981 | - | -€48,981 | |
| Trade debts | 44 | €109,562 | €128,345 | +€18,783 | +17.1% |
| Suppliers | 440/4 | €109,562 | €128,345 | +€18,783 | +17.1% |
| Taxes, remuneration and social security | 45 | €16,488 | €58,817 | +€42,329 | +257% |
| Taxes | 450/3 | €5,342 | €18,383 | +€13,041 | +244% |
| Remuneration and social security | 454/9 | €11,146 | €40,434 | +€29,288 | +263% |
| Other amounts payable | 47/48 | €10,226 | €2,000 | -€8,226 | -80.4% |
| Remuneration, social security and pensions | 62 | €191,659 | €271,137 | +€79,478 | +41.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,654 | €9,307 | -€348 | -3.6% |
| Other operating charges | 640/8 | €1,855 | €1,332 | -€522 | -28.2% |
| Gross operating margin | 9900 | €295,835 | €305,062 | +€9,228 | +3.1% |
| Operating profit (loss) | 9901 | €92,666 | €23,286 | -€69,380 | -74.9% |
| Financial income | 75/76B | €0 | €0 | -€0 | -94.1% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -94.1% |
| Financial charges | 65/66B | €1,536 | €2,797 | +€1,261 | +82.1% |
| Recurring financial charges | 65 | €1,536 | €2,797 | +€1,261 | +82.1% |
| Profit (loss) for the period before taxes | 9903 | €91,131 | €20,489 | -€70,642 | -77.5% |
| Income taxes | 67/77 | €2,443 | €2,680 | +€237 | +9.7% |
| Profit (loss) for the period | 9904 | €88,688 | €17,809 | -€70,879 | -79.9% |
| Profit (loss) for the period to be appropriated | 9905 | €88,688 | €17,809 | -€70,879 | -79.9% |
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 27 October 2026 via checked.be.