IOANNA: 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.
IOANNA
Largest movements
- Deferred charges and accrued income +€21,775
up €21,775 (+4010.1%), from €543 to €22,318
- Cash -€11,047
down €11,047 (-31.2%), from €35,388 to €24,341
mainly Deferred charges and accrued income (-€21,775) and Receivables within one year (-€6,084)
- Receivables within one year +€6,084
up €6,084 (+19.8%), from €30,681 to €36,765
- Tangible fixed assets +€920
up €920 (+18.1%), from €5,073 to €5,993
of which Furniture and vehicles: +€815
- Reserves +€18,624
up €18,624 (+52.0%), from €35,840 to €54,464
of which Distributable reserves: +€18,624
- Trade debts -€3,016
down €3,016 (-24.3%), from €12,406 to €9,390
- Tax, wage and social debts +€2,841
up €2,841 (+51.5%), from €5,517 to €8,358
- Advances received -€1,000
no longer reported in 2024 (was €1,000)
- Gross operating margin +€13,301
up €13,301 (+62.4%), from €21,320 to €34,621
- Other operating charges +€4,598
up €4,598 (+441.7%), from €1,041 to €5,639
- Depreciation +€972
up €972 (+38.6%), from €2,517 to €3,489
- Taxes +€654
up €654 (+12.4%), from €5,265 to €5,919
- Financial charges -€384
down €384 (-28.6%), from €1,343 to €959
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 | €73,513 | €90,962 | +€17,449 | +23.7% |
| Fixed assets | 21/28 | €5,208 | €6,128 | +€920 | +17.7% |
| Tangible fixed assets | 22/27 | €5,073 | €5,993 | +€920 | +18.1% |
| Plant, machinery and equipment | 23 | €5,073 | €5,178 | +€105 | +2.1% |
| Furniture and vehicles | 24 | - | €815 | +€815 | |
| Financial fixed assets | 28 | €135 | €135 | = | 0.0% |
| Current assets | 29/58 | €68,305 | €84,834 | +€16,529 | +24.2% |
| Stocks and contracts in progress | 3 | €1,693 | €1,410 | -€283 | -16.7% |
| Stocks | 30/36 | €1,693 | €1,410 | -€283 | -16.7% |
| Amounts receivable within one year | 40/41 | €30,681 | €36,765 | +€6,084 | +19.8% |
| Other amounts receivable | 41 | €30,681 | €36,765 | +€6,084 | +19.8% |
| Cash at bank and in hand | 54/58 | €35,388 | €24,341 | -€11,047 | -31.2% |
| Deferred charges and accrued income | 490/1 | €543 | €22,318 | +€21,775 | +4010.1% |
| Total equity and liabilities | 10/49 | €73,513 | €90,962 | +€17,449 | +23.7% |
| Equity | 10/15 | €54,590 | €73,214 | +€18,624 | +34.1% |
| Contributions | 10/11 | €18,750 | €18,750 | = | 0.0% |
| Reserves | 13 | €35,840 | €54,464 | +€18,624 | +52.0% |
| Non-distributable reserves | 130/1 | €1,875 | €1,875 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,875 | €1,875 | = | 0.0% |
| Distributable reserves | 133 | €33,965 | €52,589 | +€18,624 | +54.8% |
| Amounts payable | 17/49 | €18,923 | €17,748 | -€1,175 | -6.2% |
| Amounts payable within one year | 42/48 | €18,923 | €17,748 | -€1,175 | -6.2% |
| Trade debts | 44 | €12,406 | €9,390 | -€3,016 | -24.3% |
| Suppliers | 440/4 | €12,406 | €9,390 | -€3,016 | -24.3% |
| Advances received on contracts in progress | 46 | €1,000 | - | -€1,000 | |
| Taxes, remuneration and social security | 45 | €5,517 | €8,358 | +€2,841 | +51.5% |
| Taxes | 450/3 | €5,517 | €8,358 | +€2,841 | +51.5% |
| Remuneration, social security and pensions | 62 | €289 | - | -€289 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,517 | €3,489 | +€972 | +38.6% |
| Other operating charges | 640/8 | €1,041 | €5,639 | +€4,598 | +441.7% |
| Gross operating margin | 9900 | €21,320 | €34,621 | +€13,301 | +62.4% |
| Operating profit (loss) | 9901 | €17,473 | €25,493 | +€8,020 | +45.9% |
| Financial income | 75/76B | €3 | €9 | +€6 | +200.0% |
| Recurring financial income | 75 | €3 | €9 | +€6 | +200.0% |
| Financial charges | 65/66B | €1,343 | €959 | -€384 | -28.6% |
| Recurring financial charges | 65 | €1,343 | €959 | -€384 | -28.6% |
| Profit (loss) for the period before taxes | 9903 | €16,133 | €24,543 | +€8,410 | +52.1% |
| Income taxes | 67/77 | €5,265 | €5,919 | +€654 | +12.4% |
| Profit (loss) for the period | 9904 | €10,868 | €18,624 | +€7,756 | +71.4% |
| Profit (loss) for the period to be appropriated | 9905 | €10,868 | €18,624 | +€7,756 | +71.4% |
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 3 October 2026 via checked.be.