IV3A: 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.
IV3A
Largest movements
- Tangible fixed assets -€20,000
down €20,000 (-9.4%), from €213,333 to €193,333
- Cash +€10,034
up €10,034 (+30.3%), from €33,086 to €43,120
mainly Depreciation (+€20,000) and Net result for the year (+€4,013)
- Debts after one year -€18,884
down €18,884 (-9.1%), from €208,192 to €189,308
- Profit (loss) carried forward +€4,013
up €4,013 (+59.3%), from €6,762 to €10,774
- Other debts +€2,470
up €2,470 (+49.2%), from €5,019 to €7,489
- Gross operating margin -€887
down €887 (-2.6%), from €34,416 to €33,529
- Financial charges -€516
down €516 (-7.3%), from €7,045 to €6,529
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 | €246,419 | €236,453 | -€9,966 | -4.0% |
| Fixed assets | 21/28 | €213,333 | €193,333 | -€20,000 | -9.4% |
| Tangible fixed assets | 22/27 | €213,333 | €193,333 | -€20,000 | -9.4% |
| Leasing and similar rights | 25 | €213,333 | €193,333 | -€20,000 | -9.4% |
| Current assets | 29/58 | €33,086 | €43,120 | +€10,034 | +30.3% |
| Cash at bank and in hand | 54/58 | €33,086 | €43,120 | +€10,034 | +30.3% |
| Total equity and liabilities | 10/49 | €246,419 | €236,453 | -€9,966 | -4.0% |
| Equity | 10/15 | €11,762 | €15,774 | +€4,013 | +34.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,762 | €10,774 | +€4,013 | +59.3% |
| Amounts payable | 17/49 | €234,658 | €220,679 | -€13,979 | -6.0% |
| Amounts payable after more than one year | 17 | €208,192 | €189,308 | -€18,884 | -9.1% |
| Financial debts | 170/4 | €208,192 | €189,308 | -€18,884 | -9.1% |
| Amounts payable within one year | 42/48 | €26,466 | €31,371 | +€4,906 | +18.5% |
| Current portion of amounts payable after more than one year | 42 | €20,176 | €21,109 | +€933 | +4.6% |
| Taxes, remuneration and social security | 45 | €1,270 | €2,773 | +€1,503 | +118.3% |
| Taxes | 450/3 | €1,270 | €2,773 | +€1,503 | +118.3% |
| Other amounts payable | 47/48 | €5,019 | €7,489 | +€2,470 | +49.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,000 | €20,000 | = | 0.0% |
| Other operating charges | 640/8 | €1,422 | €1,484 | +€62 | +4.4% |
| Gross operating margin | 9900 | €34,416 | €33,529 | -€887 | -2.6% |
| Operating profit (loss) | 9901 | €12,994 | €12,045 | -€950 | -7.3% |
| Financial charges | 65/66B | €7,045 | €6,529 | -€516 | -7.3% |
| Recurring financial charges | 65 | €7,045 | €6,529 | -€516 | -7.3% |
| Profit (loss) for the period before taxes | 9903 | €5,949 | €5,516 | -€434 | -7.3% |
| Income taxes | 67/77 | €1,270 | €1,503 | +€233 | +18.3% |
| Profit (loss) for the period | 9904 | €4,679 | €4,013 | -€667 | -14.2% |
| Profit (loss) for the period to be appropriated | 9905 | €4,679 | €4,013 | -€667 | -14.2% |
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 10 October 2026 via checked.be.