IRIK TRADING: 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.
IRIK TRADING
Largest movements
- Stocks and contracts -€7,227
down €7,227 (-12.1%), from €59,718 to €52,491
- Tangible fixed assets -€2,299
down €2,299 (-57.9%), from €3,973 to €1,674
- Receivables within one year -€1,946
down €1,946 (-46.2%), from €4,208 to €2,262
of which Trade receivables: -€1,935
- Other debts -€4,705
down €4,705 (-7.4%), from €63,194 to €58,489
- Profit (loss) carried forward -€3,432
down €3,432 (-4.1%), from -€82,901 to -€86,333
- Tax, wage and social debts -€2,204
down €2,204 (-14.1%), from €15,593 to €13,389
of which Remuneration and social security: -€2,300
- Gross operating margin +€15,310
up €15,310, from -€12,880 to €2,430
- Other operating charges -€931
down €931 (-36.1%), from €2,579 to €1,648
- Depreciation -€829
down €829 (-26.5%), from €3,128 to €2,299
- Provisions +€546
up €546 (+68.9%), from -€793 to -€247
- Financial charges -€307
down €307 (-12.4%), from €2,470 to €2,163
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 | €69,177 | €57,315 | -€11,862 | -17.1% |
| Fixed assets | 21/28 | €3,973 | €1,674 | -€2,299 | -57.9% |
| Tangible fixed assets | 22/27 | €3,973 | €1,674 | -€2,299 | -57.9% |
| Land and buildings | 22 | €2,020 | €1,071 | -€949 | -47.0% |
| Plant, machinery and equipment | 23 | €886 | €517 | -€369 | -41.6% |
| Furniture and vehicles | 24 | €1,067 | €86 | -€981 | -91.9% |
| Current assets | 29/58 | €65,204 | €55,641 | -€9,563 | -14.7% |
| Stocks and contracts in progress | 3 | €59,718 | €52,491 | -€7,227 | -12.1% |
| Stocks | 30/36 | €59,718 | €52,491 | -€7,227 | -12.1% |
| Amounts receivable within one year | 40/41 | €4,208 | €2,262 | -€1,946 | -46.2% |
| Trade receivables | 40 | €3,914 | €1,979 | -€1,935 | -49.4% |
| Other amounts receivable | 41 | €294 | €283 | -€11 | -3.7% |
| Cash at bank and in hand | 54/58 | €541 | €122 | -€419 | -77.4% |
| Deferred charges and accrued income | 490/1 | €737 | €766 | +€29 | +3.9% |
| Total equity and liabilities | 10/49 | €69,177 | €57,315 | -€11,862 | -17.1% |
| Equity | 10/15 | -€63,782 | -€67,213 | -€3,431 | -5.4% |
| Contributions | 10/11 | €18,592 | €18,593 | +€1 | 0.0% |
| Contributions outside capital | 11 | €18,592 | €18,593 | +€1 | 0.0% |
| Share premium | 1100/10 | €18,592 | €18,593 | +€1 | 0.0% |
| Reserves | 13 | €527 | €527 | = | 0.0% |
| Non-distributable reserves | 130/1 | €527 | €527 | = | 0.0% |
| Reserves not available under the articles | 1311 | €527 | €527 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€82,901 | -€86,333 | -€3,432 | -4.1% |
| Provisions and deferred taxes | 16 | €26,202 | €25,955 | -€247 | -0.9% |
| Provisions for liabilities and charges | 160/5 | €26,202 | €25,955 | -€247 | -0.9% |
| Environmental obligations | 163 | €26,202 | €25,955 | -€247 | -0.9% |
| Amounts payable | 17/49 | €106,757 | €98,573 | -€8,184 | -7.7% |
| Amounts payable within one year | 42/48 | €99,439 | €91,255 | -€8,184 | -8.2% |
| Financial debts | 43 | €10,276 | €9,841 | -€435 | -4.2% |
| Credit institutions | 430/8 | €10,276 | €9,841 | -€435 | -4.2% |
| Trade debts | 44 | €9,808 | €9,167 | -€641 | -6.5% |
| Suppliers | 440/4 | €9,808 | €9,167 | -€641 | -6.5% |
| Advances received on contracts in progress | 46 | €568 | €369 | -€199 | -35.0% |
| Taxes, remuneration and social security | 45 | €15,593 | €13,389 | -€2,204 | -14.1% |
| Taxes | 450/3 | €2,065 | €2,161 | +€96 | +4.6% |
| Remuneration and social security | 454/9 | €13,528 | €11,228 | -€2,300 | -17.0% |
| Other amounts payable | 47/48 | €63,194 | €58,489 | -€4,705 | -7.4% |
| Accrued charges and deferred income | 492/3 | €7,318 | €7,318 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,128 | €2,299 | -€829 | -26.5% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€793 | -€247 | +€546 | +68.9% |
| Other operating charges | 640/8 | €2,579 | €1,648 | -€931 | -36.1% |
| Gross operating margin | 9900 | -€12,880 | €2,430 | +€15,310 | |
| Operating profit (loss) | 9901 | -€17,794 | -€1,270 | +€16,524 | +92.9% |
| Financial income | 75/76B | €3 | €1 | -€2 | -66.7% |
| Recurring financial income | 75 | €3 | €1 | -€2 | -66.7% |
| Financial charges | 65/66B | €2,470 | €2,163 | -€307 | -12.4% |
| Recurring financial charges | 65 | €2,470 | €2,163 | -€307 | -12.4% |
| Profit (loss) for the period before taxes | 9903 | -€20,261 | -€3,432 | +€16,829 | +83.1% |
| Profit (loss) for the period | 9904 | -€20,261 | -€3,432 | +€16,829 | +83.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€20,261 | -€3,432 | +€16,829 | +83.1% |
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 24 October 2026 via checked.be.