IBuild.ETS: 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.
IBuild.ETS
Largest movements
- Stocks and contracts -€405,132
no longer reported in 2024 (was €405,132)
- Cash +€60,783
up €60,783 (+1,142%), from €5,322 to €66,105
mainly Stocks and contracts (+€405,132) and Net result for the year (+€34,691)
- Short-term financial debts -€270,000
no longer reported in 2024 (was €270,000)
- Other debts -€113,447
down €113,447 (-95.8%), from €118,447 to €5,000
- Profit (loss) carried forward +€34,691
up €34,691, from -€19,472 to €15,219
- Tax, wage and social debts +€5,885
new in 2024: €5,885
- Trade debts -€4,743
no longer reported in 2024 (was €4,743)
- Gross operating margin +€50,846
up €50,846, from -€4,310 to €46,535
- Taxes +€5,885
new in 2024: €5,885
- Financial charges -€5,502
down €5,502 (-51.8%), from €10,627 to €5,125
- Other operating charges +€834
new in 2024: €834
- Financial income -€560
no longer reported in 2024 (was €560)
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 | €413,759 | €66,105 | -€347,654 | -84.0% |
| Current assets | 29/58 | €413,759 | €66,105 | -€347,654 | -84.0% |
| Stocks and contracts in progress | 3 | €405,132 | - | -€405,132 | |
| Stocks | 30/36 | €405,132 | - | -€405,132 | |
| Amounts receivable within one year | 40/41 | €1,007 | - | -€1,007 | |
| Trade receivables | 40 | €1,003 | - | -€1,003 | |
| Other amounts receivable | 41 | €4 | - | -€4 | |
| Cash at bank and in hand | 54/58 | €5,322 | €66,105 | +€60,783 | +1,142% |
| Deferred charges and accrued income | 490/1 | €2,298 | - | -€2,298 | |
| Total equity and liabilities | 10/49 | €413,759 | €66,105 | -€347,654 | -84.0% |
| Equity | 10/15 | €20,528 | €55,219 | +€34,691 | +169% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,472 | €15,219 | +€34,691 | |
| Amounts payable | 17/49 | €393,231 | €10,885 | -€382,345 | -97.2% |
| Amounts payable within one year | 42/48 | €393,191 | €10,885 | -€382,305 | -97.2% |
| Financial debts | 43 | €270,000 | - | -€270,000 | |
| Credit institutions | 430/8 | €270,000 | - | -€270,000 | |
| Trade debts | 44 | €4,743 | - | -€4,743 | |
| Suppliers | 440/4 | €4,743 | - | -€4,743 | |
| Taxes, remuneration and social security | 45 | - | €5,885 | +€5,885 | |
| Taxes | 450/3 | - | €5,885 | +€5,885 | |
| Other amounts payable | 47/48 | €118,447 | €5,000 | -€113,447 | -95.8% |
| Accrued charges and deferred income | 492/3 | €40 | - | -€40 | |
| Other operating charges | 640/8 | - | €834 | +€834 | |
| Gross operating margin | 9900 | -€4,310 | €46,535 | +€50,846 | |
| Operating profit (loss) | 9901 | -€4,310 | €45,702 | +€50,012 | |
| Financial income | 75/76B | €560 | - | -€560 | |
| Recurring financial income | 75 | €560 | - | -€560 | |
| Financial charges | 65/66B | €10,627 | €5,125 | -€5,502 | -51.8% |
| Recurring financial charges | 65 | €10,627 | €5,125 | -€5,502 | -51.8% |
| Profit (loss) for the period before taxes | 9903 | -€14,378 | €40,577 | +€54,954 | |
| Income taxes | 67/77 | - | €5,885 | +€5,885 | |
| Profit (loss) for the period | 9904 | -€14,378 | €34,691 | +€49,069 | |
| Profit (loss) for the period to be appropriated | 9905 | -€14,378 | €34,691 | +€49,069 |
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 22 October 2026 via checked.be.