IPEKTUR: 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.
IPEKTUR
Largest movements
- Cash -€3,207
down €3,207 (-62.3%), from €5,143 to €1,936
mainly Tax, wage and social debts (-€8,100) and Investment in fixed assets (net) (-€2,600)
- Tangible fixed assets +€2,489
new in 2024: €2,489
- Stocks and contracts +€1,706
new in 2024: €1,706
- Deferred charges and accrued income +€991
new in 2024: €991
- Formation expenses -€213
no longer reported in 2024 (was €213)
- Other debts +€9,437
new in 2024: €9,437
- Tax, wage and social debts -€8,100
down €8,100 (-86.5%), from €9,367 to €1,267
of which Remuneration and social security: -€8,698
- Profit (loss) carried forward +€1,145
up €1,145 (+5.1%), from -€22,629 to -€21,484
- Trade debts -€717
down €717 (-6.4%), from €11,115 to €10,399
- Gross operating margin +€11,313
up €11,313 (+74.0%), from €15,294 to €26,607
- Staff costs +€8,421
up €8,421 (+51.8%), from €16,243 to €24,664
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 | €5,476 | €7,242 | +€1,766 | +32.2% |
| Formation expenses | 20 | €213 | - | -€213 | |
| Fixed assets | 21/28 | €120 | €2,609 | +€2,489 | +2074.1% |
| Tangible fixed assets | 22/27 | - | €2,489 | +€2,489 | |
| Plant, machinery and equipment | 23 | - | €2,489 | +€2,489 | |
| Financial fixed assets | 28 | €120 | €120 | = | 0.0% |
| Current assets | 29/58 | €5,143 | €4,633 | -€510 | -9.9% |
| Stocks and contracts in progress | 3 | - | €1,706 | +€1,706 | |
| Stocks | 30/36 | - | €1,706 | +€1,706 | |
| Cash at bank and in hand | 54/58 | €5,143 | €1,936 | -€3,207 | -62.3% |
| Deferred charges and accrued income | 490/1 | - | €991 | +€991 | |
| Total equity and liabilities | 10/49 | €5,476 | €7,242 | +€1,766 | +32.2% |
| Equity | 10/15 | -€15,006 | -€13,861 | +€1,145 | +7.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,423 | €1,423 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,423 | €1,423 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,423 | €1,423 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,629 | -€21,484 | +€1,145 | +5.1% |
| Amounts payable | 17/49 | €20,482 | €21,103 | +€620 | +3.0% |
| Amounts payable within one year | 42/48 | €20,482 | €21,103 | +€620 | +3.0% |
| Trade debts | 44 | €11,115 | €10,399 | -€717 | -6.4% |
| Suppliers | 440/4 | €11,115 | €10,399 | -€717 | -6.4% |
| Taxes, remuneration and social security | 45 | €9,367 | €1,267 | -€8,100 | -86.5% |
| Taxes | 450/3 | €669 | €1,267 | +€598 | +89.3% |
| Remuneration and social security | 454/9 | €8,698 | - | -€8,698 | |
| Other amounts payable | 47/48 | - | €9,437 | +€9,437 | |
| Remuneration, social security and pensions | 62 | €16,243 | €24,664 | +€8,421 | +51.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €213 | €324 | +€111 | +52.1% |
| Other operating charges | 640/8 | €535 | €396 | -€139 | -26.0% |
| Gross operating margin | 9900 | €15,294 | €26,607 | +€11,313 | +74.0% |
| Operating profit (loss) | 9901 | -€1,697 | €1,223 | +€2,920 | |
| Financial charges | 65/66B | -€119 | €78 | +€197 | |
| Recurring financial charges | 65 | -€119 | €78 | +€197 | |
| Profit (loss) for the period before taxes | 9903 | -€1,578 | €1,145 | +€2,723 | |
| Profit (loss) for the period | 9904 | -€1,578 | €1,145 | +€2,723 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,578 | €1,145 | +€2,723 |
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 4 October 2026 via checked.be.