IVCCIII: 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.
IVCCIII
Largest movements
- Receivables within one year +€187
new in 2024: €187
- Current investments +€74
up €74 (+106,371%), from €0 to €75
- Trade debts -€1,598
down €1,598 (-41.5%), from €3,851 to €2,253
of which Suppliers: -€3,243
- Other debts +€1,045
up €1,045 (+224%), from €466 to €1,511
- Profit (loss) carried forward +€815
up €815 (+10.4%), from -€7,817 to -€7,002
- Gross operating margin +€8,703
up €8,703, from -€7,817 to €886
- Purchases and services -€7,817
no longer reported in 2024 (was €7,817)
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,500 | €1,761 | +€261 | +17.4% |
| Current assets | 29/58 | €1,500 | €1,761 | +€261 | +17.4% |
| Stocks and contracts in progress | 3 | €1,500 | €1,500 | = | 0.0% |
| Stocks | 30/36 | €1,500 | €1,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | - | €187 | +€187 | |
| Other amounts receivable | 41 | - | €187 | +€187 | |
| Current investments | 50/53 | €0 | €75 | +€74 | +106,371% |
| Total equity and liabilities | 10/49 | €1,500 | €1,761 | +€261 | +17.4% |
| Equity | 10/15 | -€2,817 | -€2,002 | +€815 | +28.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,817 | -€7,002 | +€815 | +10.4% |
| Amounts payable | 17/49 | €4,317 | €3,764 | -€553 | -12.8% |
| Amounts payable within one year | 42/48 | €4,317 | €3,764 | -€553 | -12.8% |
| Trade debts | 44 | €3,851 | €2,253 | -€1,598 | -41.5% |
| Suppliers | 440/4 | €3,851 | €608 | -€3,243 | -84.2% |
| Bills of exchange payable | 441 | - | €1,644 | +€1,644 | |
| Other amounts payable | 47/48 | €466 | €1,511 | +€1,045 | +224% |
| Goods, raw materials, services and sundry goods | 60/61 | €7,817 | - | -€7,817 | |
| Gross operating margin | 9900 | -€7,817 | €886 | +€8,703 | |
| Operating profit (loss) | 9901 | -€7,817 | €886 | +€8,703 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | - | €72 | +€72 | |
| Recurring financial charges | 65 | - | €72 | +€72 | |
| Profit (loss) for the period before taxes | 9903 | -€7,817 | €815 | +€8,632 | |
| Profit (loss) for the period | 9904 | -€7,817 | €815 | +€8,632 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,817 | €815 | +€8,632 |
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 26 October 2026 via checked.be.