IXACT: 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.
IXACT
Largest movements
- Cash +€8,596
up €8,596 (+57.1%), from €15,058 to €23,654
mainly Net result for the year (+€29,304) and Depreciation (+€6,570)
- Intangible fixed assets -€5,000
down €5,000 (-13.3%), from €37,479 to €32,479
- Tangible fixed assets +€4,640
up €4,640 (+79.5%), from €5,834 to €10,474
of which Furniture and vehicles: +€5,407
- Receivables within one year +€4,445
up €4,445 (+25.9%), from €17,194 to €21,639
of which Other amounts receivable: +€3,842
- Reserves +€29,304
up €29,304 (+86.3%), from €33,956 to €63,260
- Tax, wage and social debts -€5,897
down €5,897 (-30.9%), from €19,052 to €13,156
of which Taxes: -€5,297
- Debts after one year -€5,135
down €5,135 (-74.8%), from €6,865 to €1,730
- Current portion of long-term debt -€3,300
down €3,300 (-39.1%), from €8,435 to €5,135
- Trade debts -€2,283
down €2,283 (-95.2%), from €2,399 to €116
- Gross operating margin +€30,144
up €30,144 (+177.9%), from €16,941 to €47,085
- Taxes +€6,895
up €6,895 (+345.2%), from €1,998 to €8,892
- Financial charges -€2,074
down €2,074 (-59.2%), from €3,504 to €1,430
- Depreciation +€685
up €685 (+11.6%), from €5,884 to €6,570
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 | €75,708 | €88,397 | +€12,689 | +16.8% |
| Fixed assets | 21/28 | €43,313 | €42,953 | -€360 | -0.8% |
| Intangible fixed assets | 21 | €37,479 | €32,479 | -€5,000 | -13.3% |
| Tangible fixed assets | 22/27 | €5,834 | €10,474 | +€4,640 | +79.5% |
| Furniture and vehicles | 24 | €771 | €6,178 | +€5,407 | +700.9% |
| Other tangible fixed assets | 26 | €5,062 | €4,296 | -€767 | -15.1% |
| Current assets | 29/58 | €32,394 | €45,444 | +€13,049 | +40.3% |
| Amounts receivable within one year | 40/41 | €17,194 | €21,639 | +€4,445 | +25.9% |
| Trade receivables | 40 | €16,694 | €17,297 | +€603 | +3.6% |
| Other amounts receivable | 41 | €500 | €4,341 | +€3,842 | +769.0% |
| Cash at bank and in hand | 54/58 | €15,058 | €23,654 | +€8,596 | +57.1% |
| Deferred charges and accrued income | 490/1 | €143 | €151 | +€8 | +5.8% |
| Total equity and liabilities | 10/49 | €75,708 | €88,397 | +€12,689 | +16.8% |
| Equity | 10/15 | €38,956 | €68,260 | +€29,304 | +75.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €33,956 | €63,260 | +€29,304 | +86.3% |
| Distributable reserves | 133 | €33,956 | €63,260 | +€29,304 | +86.3% |
| Amounts payable | 17/49 | €36,752 | €20,137 | -€16,615 | -45.2% |
| Amounts payable after more than one year | 17 | €6,865 | €1,730 | -€5,135 | -74.8% |
| Financial debts | 170/4 | €6,865 | €1,730 | -€5,135 | -74.8% |
| Amounts payable within one year | 42/48 | €29,887 | €18,407 | -€11,480 | -38.4% |
| Current portion of amounts payable after more than one year | 42 | €8,435 | €5,135 | -€3,300 | -39.1% |
| Trade debts | 44 | €2,399 | €116 | -€2,283 | -95.2% |
| Suppliers | 440/4 | €2,399 | €116 | -€2,283 | -95.2% |
| Taxes, remuneration and social security | 45 | €19,052 | €13,156 | -€5,897 | -30.9% |
| Taxes | 450/3 | €16,352 | €11,056 | -€5,297 | -32.4% |
| Remuneration and social security | 454/9 | €2,700 | €2,100 | -€600 | -22.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,884 | €6,570 | +€685 | +11.6% |
| Other operating charges | 640/8 | €773 | €1,040 | +€267 | +34.5% |
| Gross operating margin | 9900 | €16,941 | €47,085 | +€30,144 | +177.9% |
| Operating profit (loss) | 9901 | €10,284 | €39,475 | +€29,191 | +283.9% |
| Financial income | 75/76B | €143 | €151 | +€8 | +5.8% |
| Recurring financial income | 75 | €143 | €151 | +€8 | +5.8% |
| Financial charges | 65/66B | €3,504 | €1,430 | -€2,074 | -59.2% |
| Recurring financial charges | 65 | €3,504 | €1,430 | -€2,074 | -59.2% |
| Profit (loss) for the period before taxes | 9903 | €6,923 | €38,197 | +€31,273 | +451.7% |
| Income taxes | 67/77 | €1,998 | €8,892 | +€6,895 | +345.2% |
| Profit (loss) for the period | 9904 | €4,926 | €29,304 | +€24,378 | +494.9% |
| Profit (loss) for the period to be appropriated | 9905 | €4,926 | €29,304 | +€24,378 | +494.9% |
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 29 September 2026 via checked.be.