IONITA CONSTRUCT: 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.
IONITA CONSTRUCT
Largest movements
- Receivables within one year +€55,350
up €55,350 (+356.9%), from €15,508 to €70,859
of which Other amounts receivable: +€44,350
- Cash +€2,898
up €2,898 (+41.3%), from €7,010 to €9,908
mainly Net result for the year (+€30,781) and Trade debts (+€17,508)
- Tangible fixed assets -€1,636
down €1,636 (-31.0%), from €5,277 to €3,641
- Profit (loss) carried forward +€30,781
up €30,781 (+729399.1%), from €4 to €30,785
- Trade debts +€17,508
up €17,508 (+1307.5%), from €1,339 to €18,847
of which Bills of exchange payable: +€11,000
- Tax, wage and social debts +€8,324
up €8,324 (+168.1%), from €4,953 to €13,276
- Gross operating margin +€15,199
up €15,199 (+60.2%), from €25,252 to €40,451
- Taxes +€3,371
up €3,371 (+68.1%), from €4,953 to €8,324
- Financial income +€1,944
up €1,944 (+690.0%), from €282 to €2,225
- Other operating charges +€1,293
up €1,293 (+253.3%), from €511 to €1,804
- Depreciation +€744
up €744 (+83.4%), from €892 to €1,636
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 | €27,796 | €84,408 | +€56,612 | +203.7% |
| Fixed assets | 21/28 | €5,277 | €3,641 | -€1,636 | -31.0% |
| Tangible fixed assets | 22/27 | €5,277 | €3,641 | -€1,636 | -31.0% |
| Furniture and vehicles | 24 | €5,277 | €3,641 | -€1,636 | -31.0% |
| Current assets | 29/58 | €22,519 | €80,766 | +€58,248 | +258.7% |
| Amounts receivable within one year | 40/41 | €15,508 | €70,859 | +€55,350 | +356.9% |
| Trade receivables | 40 | - | €11,000 | +€11,000 | |
| Other amounts receivable | 41 | €15,508 | €59,859 | +€44,350 | +286.0% |
| Cash at bank and in hand | 54/58 | €7,010 | €9,908 | +€2,898 | +41.3% |
| Total equity and liabilities | 10/49 | €27,796 | €84,408 | +€56,612 | +203.7% |
| Equity | 10/15 | €21,504 | €52,285 | +€30,781 | +143.1% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Outside capital | 11 | €2,500 | €2,500 | = | 0.0% |
| Other | 1109/19 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €19,000 | €19,000 | = | 0.0% |
| Distributable reserves | 133 | €19,000 | €19,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4 | €30,785 | +€30,781 | +729399.1% |
| Amounts payable | 17/49 | €6,292 | €32,123 | +€25,831 | +410.6% |
| Amounts payable within one year | 42/48 | €6,292 | €32,123 | +€25,831 | +410.6% |
| Trade debts | 44 | €1,339 | €18,847 | +€17,508 | +1307.5% |
| Suppliers | 440/4 | €1,339 | €7,847 | +€6,508 | +486.0% |
| Bills of exchange payable | 441 | - | €11,000 | +€11,000 | |
| Taxes, remuneration and social security | 45 | €4,953 | €13,276 | +€8,324 | +168.1% |
| Taxes | 450/3 | €4,953 | €13,276 | +€8,324 | +168.1% |
| Remuneration, social security and pensions | 62 | €116 | - | -€116 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €892 | €1,636 | +€744 | +83.4% |
| Other operating charges | 640/8 | €511 | €1,804 | +€1,293 | +253.3% |
| Gross operating margin | 9900 | €25,252 | €40,451 | +€15,199 | +60.2% |
| Operating profit (loss) | 9901 | €23,733 | €37,011 | +€13,278 | +55.9% |
| Financial income | 75/76B | €282 | €2,225 | +€1,944 | +690.0% |
| Recurring financial income | 75 | €282 | €2,225 | +€1,944 | +690.0% |
| Financial charges | 65/66B | €58 | €132 | +€74 | +128.8% |
| Recurring financial charges | 65 | €58 | €132 | +€74 | +128.8% |
| Profit (loss) for the period before taxes | 9903 | €23,957 | €39,104 | +€15,147 | +63.2% |
| Income taxes | 67/77 | €4,953 | €8,324 | +€3,371 | +68.1% |
| Profit (loss) for the period | 9904 | €19,004 | €30,781 | +€11,776 | +62.0% |
| Profit (loss) for the period to be appropriated | 9905 | €19,004 | €30,781 | +€11,776 | +62.0% |
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 6 October 2026 via checked.be.