IRIMICIUC: 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.
IRIMICIUC
Largest movements
- Receivables within one year -€2,100
down €2,100 (-58.4%), from €3,594 to €1,494
- Cash -€2,080
down €2,080 (-19.6%), from €10,635 to €8,555
mainly Accrued charges and deferred income (-€4,442) and Net result for the year (-€1,789)
- Tangible fixed assets +€712
up €712 (+15.6%), from €4,564 to €5,276
- Accrued charges and deferred income -€4,442
down €4,442 (-33.5%), from €13,279 to €8,837
- Tax, wage and social debts +€2,606
up €2,606 (+34.8%), from €7,483 to €10,089
of which Remuneration and social security: +€3,600
- Profit (loss) carried forward -€1,789
down €1,789 (-12.3%), from -€14,496 to -€16,285
- Gross operating margin -€2,170
down €2,170 (-43.2%), from €5,024 to €2,854
- Other operating charges +€1,364
up €1,364 (+98.0%), from €1,392 to €2,756
- Taxes +€298
up €298 (+29.9%), from €996 to €1,293
- Depreciation +€167
up €167 (+44.5%), from €376 to €544
- Financial charges -€134
down €134 (-44.6%), from €300 to €166
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 | €19,118 | €15,650 | -€3,468 | -18.1% |
| Fixed assets | 21/28 | €4,889 | €5,601 | +€712 | +14.6% |
| Tangible fixed assets | 22/27 | €4,564 | €5,276 | +€712 | +15.6% |
| Plant, machinery and equipment | 23 | €4,564 | €5,276 | +€712 | +15.6% |
| Financial fixed assets | 28 | €326 | €326 | = | 0.0% |
| Current assets | 29/58 | €14,229 | €10,049 | -€4,180 | -29.4% |
| Amounts receivable within one year | 40/41 | €3,594 | €1,494 | -€2,100 | -58.4% |
| Trade receivables | 40 | €3,594 | €1,494 | -€2,100 | -58.4% |
| Cash at bank and in hand | 54/58 | €10,635 | €8,555 | -€2,080 | -19.6% |
| Total equity and liabilities | 10/49 | €19,118 | €15,650 | -€3,468 | -18.1% |
| Equity | 10/15 | -€4,716 | -€6,505 | -€1,789 | -37.9% |
| Contributions | 10/11 | €9,200 | €9,200 | = | 0.0% |
| Reserves | 13 | €580 | €580 | = | 0.0% |
| Non-distributable reserves | 130/1 | €580 | €580 | = | 0.0% |
| Reserves not available under the articles | 1311 | €580 | €580 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,496 | -€16,285 | -€1,789 | -12.3% |
| Amounts payable | 17/49 | €23,834 | €22,155 | -€1,679 | -7.0% |
| Amounts payable within one year | 42/48 | €10,555 | €13,318 | +€2,763 | +26.2% |
| Trade debts | 44 | €3,072 | €3,229 | +€157 | +5.1% |
| Suppliers | 440/4 | €3,072 | €3,229 | +€157 | +5.1% |
| Taxes, remuneration and social security | 45 | €7,483 | €10,089 | +€2,606 | +34.8% |
| Taxes | 450/3 | €3,283 | €2,289 | -€994 | -30.3% |
| Remuneration and social security | 454/9 | €4,200 | €7,800 | +€3,600 | +85.7% |
| Accrued charges and deferred income | 492/3 | €13,279 | €8,837 | -€4,442 | -33.5% |
| Remuneration, social security and pensions | 62 | - | €34 | +€34 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €376 | €544 | +€167 | +44.5% |
| Other operating charges | 640/8 | €1,392 | €2,756 | +€1,364 | +98.0% |
| Gross operating margin | 9900 | €5,024 | €2,854 | -€2,170 | -43.2% |
| Operating profit (loss) | 9901 | €3,256 | -€481 | -€3,736 | |
| Financial income | 75/76B | €240 | €151 | -€89 | -37.1% |
| Recurring financial income | 75 | €240 | €151 | -€89 | -37.1% |
| Financial charges | 65/66B | €300 | €166 | -€134 | -44.6% |
| Recurring financial charges | 65 | €300 | €166 | -€134 | -44.6% |
| Profit (loss) for the period before taxes | 9903 | €3,196 | -€496 | -€3,692 | |
| Income taxes | 67/77 | €996 | €1,293 | +€298 | +29.9% |
| Profit (loss) for the period | 9904 | €2,200 | -€1,789 | -€3,989 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,200 | -€1,789 | -€3,989 |
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 27 October 2026 via checked.be.