IONE: 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.
IONE
Largest movements
- Tangible fixed assets -€5,178
down €5,178 (-31.9%), from €16,248 to €11,070
of which Furniture and vehicles: -€3,048
- Cash -€1,195
down €1,195 (-24.3%), from €4,924 to €3,729
mainly Trade debts (-€8,955) and Other debts (-€1,246)
- Stocks and contracts +€533
up €533 (+47.3%), from €1,127 to €1,659
- Receivables within one year +€419
up €419 (+163%), from €257 to €676
- Trade debts -€8,955
down €8,955 (-80.8%), from €11,084 to €2,130
- Profit (loss) carried forward +€2,544
up €2,544 (+3.5%), from -€72,594 to -€70,051
- Tax, wage and social debts +€1,877
up €1,877 (+75.5%), from €2,487 to €4,363
- Other debts -€1,246
down €1,246 (-1.6%), from €75,737 to €74,492
- Depreciation -€8,896
down €8,896 (-63.2%), from €14,074 to €5,178
- Gross operating margin -€2,473
down €2,473 (-21.5%), from €11,514 to €9,041
- Taxes +€409
new in 2024: €409
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 | €36,714 | €30,934 | -€5,780 | -15.7% |
| Fixed assets | 21/28 | €30,048 | €24,870 | -€5,178 | -17.2% |
| Tangible fixed assets | 22/27 | €16,248 | €11,070 | -€5,178 | -31.9% |
| Plant, machinery and equipment | 23 | €6,948 | €5,093 | -€1,855 | -26.7% |
| Furniture and vehicles | 24 | €6,773 | €3,725 | -€3,048 | -45.0% |
| Other tangible fixed assets | 26 | €2,527 | €2,252 | -€275 | -10.9% |
| Financial fixed assets | 28 | €13,800 | €13,800 | = | 0.0% |
| Current assets | 29/58 | €6,666 | €6,064 | -€602 | -9.0% |
| Stocks and contracts in progress | 3 | €1,127 | €1,659 | +€533 | +47.3% |
| Stocks | 30/36 | €1,127 | €1,659 | +€533 | +47.3% |
| Amounts receivable within one year | 40/41 | €257 | €676 | +€419 | +163% |
| Other amounts receivable | 41 | €257 | €676 | +€419 | +163% |
| Cash at bank and in hand | 54/58 | €4,924 | €3,729 | -€1,195 | -24.3% |
| Deferred charges and accrued income | 490/1 | €358 | - | -€358 | |
| Total equity and liabilities | 10/49 | €36,714 | €30,934 | -€5,780 | -15.7% |
| Equity | 10/15 | -€52,594 | -€50,051 | +€2,544 | +4.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€72,594 | -€70,051 | +€2,544 | +3.5% |
| Amounts payable | 17/49 | €89,308 | €80,985 | -€8,324 | -9.3% |
| Amounts payable within one year | 42/48 | €89,308 | €80,985 | -€8,324 | -9.3% |
| Trade debts | 44 | €11,084 | €2,130 | -€8,955 | -80.8% |
| Suppliers | 440/4 | €11,084 | €2,130 | -€8,955 | -80.8% |
| Taxes, remuneration and social security | 45 | €2,487 | €4,363 | +€1,877 | +75.5% |
| Taxes | 450/3 | €2,487 | €4,363 | +€1,877 | +75.5% |
| Other amounts payable | 47/48 | €75,737 | €74,492 | -€1,246 | -1.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,074 | €5,178 | -€8,896 | -63.2% |
| Other operating charges | 640/8 | €600 | €674 | +€74 | +12.3% |
| Gross operating margin | 9900 | €11,514 | €9,041 | -€2,473 | -21.5% |
| Operating profit (loss) | 9901 | -€3,160 | €3,189 | +€6,348 | |
| Financial income | 75/76B | - | €16 | +€16 | |
| Recurring financial income | 75 | - | €16 | +€16 | |
| Financial charges | 65/66B | €59 | €80 | +€21 | +35.0% |
| Recurring financial charges | 65 | €59 | €80 | +€21 | +35.0% |
| Profit (loss) for the period before taxes | 9903 | -€3,219 | €3,126 | +€6,344 | |
| Income taxes | 67/77 | - | €409 | +€409 | |
| Profit (loss) for the period | 9904 | -€3,219 | €2,717 | +€5,936 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,219 | €2,717 | +€5,936 |
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 15 October 2026 via checked.be.