IOTA DISTRIBUTION: 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.
IOTA DISTRIBUTION
Largest movements
- Receivables within one year -€1,014
down €1,014 (-5.9%), from €17,103 to €16,090
of which Trade receivables: -€1,400
- Profit (loss) carried forward -€2,875
down €2,875 (-32.9%), from -€8,726 to -€11,601
- Trade debts +€1,862
up €1,862 (+185%), from €1,009 to €2,870
- Gross operating margin -€13,144
down €13,144, from €11,060 to -€2,084
- Other operating charges +€406
up €406 (+106%), from €384 to €791
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 | €17,447 | €16,433 | -€1,014 | -5.8% |
| Current assets | 29/58 | €17,447 | €16,433 | -€1,014 | -5.8% |
| Amounts receivable within one year | 40/41 | €17,103 | €16,090 | -€1,014 | -5.9% |
| Trade receivables | 40 | €16,400 | €15,000 | -€1,400 | -8.5% |
| Other amounts receivable | 41 | €703 | €1,090 | +€387 | +54.9% |
| Cash at bank and in hand | 54/58 | €343 | €343 | = | 0.0% |
| Total equity and liabilities | 10/49 | €17,447 | €16,433 | -€1,014 | -5.8% |
| Equity | 10/15 | -€2,475 | -€5,350 | -€2,875 | -116% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €51 | €51 | = | 0.0% |
| Distributable reserves | 133 | €51 | €51 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,726 | -€11,601 | -€2,875 | -32.9% |
| Amounts payable | 17/49 | €19,922 | €21,784 | +€1,862 | +9.3% |
| Amounts payable within one year | 42/48 | €19,922 | €21,784 | +€1,862 | +9.3% |
| Trade debts | 44 | €1,009 | €2,870 | +€1,862 | +185% |
| Suppliers | 440/4 | €1,009 | €2,870 | +€1,862 | +185% |
| Other amounts payable | 47/48 | €18,913 | €18,913 | = | 0.0% |
| Other operating charges | 640/8 | €384 | €791 | +€406 | +106% |
| Gross operating margin | 9900 | €11,060 | -€2,084 | -€13,144 | |
| Operating profit (loss) | 9901 | €10,676 | -€2,875 | -€13,551 | |
| Financial charges | 65/66B | €66 | - | -€66 | |
| Recurring financial charges | 65 | €66 | - | -€66 | |
| Profit (loss) for the period before taxes | 9903 | €10,610 | -€2,875 | -€13,485 | |
| Profit (loss) for the period | 9904 | €10,610 | -€2,875 | -€13,485 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,610 | -€2,875 | -€13,485 |
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 23 October 2026 via checked.be.