GROEP IBR: 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.
GROEP IBR
Largest movements
- Receivables within one year +€10,290
up €10,290 (+42.9%), from €23,979 to €34,269
of which Other amounts receivable: +€7,577
- Deferred charges and accrued income -€1,419
no longer reported in 2025 (was €1,419)
- Financial fixed assets -€1,400
down €1,400 (-77.7%), from €1,801 to €401
- Tangible fixed assets -€932
down €932 (-22.5%), from €4,146 to €3,214
of which Furniture and vehicles: -€737
- Profit (loss) carried forward +€7,063
up €7,063, from -€1,098 to €5,965
- Short-term financial debts -€2,222
down €2,222 (-25.6%), from €8,669 to €6,447
- Trade debts +€1,272
up €1,272 (+41.4%), from €3,074 to €4,346
- Current portion of long-term debt +€1,248
new in 2025: €1,248
- Debts after one year -€979
down €979 (-49.6%), from €1,975 to €996
- Gross operating margin +€14,738
up €14,738, from -€4,110 to €10,628
- Depreciation +€593
up €593 (+175%), from €339 to €932
- Other operating charges +€554
up €554 (+106%), from €521 to €1,075
- Financial charges -€343
down €343 (-18.0%), from €1,900 to €1,557
From the 2024 result to the 2025 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 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €31,463 | €37,884 | +€6,421 | +20.4% |
| Fixed assets | 21/28 | €5,947 | €3,615 | -€2,332 | -39.2% |
| Tangible fixed assets | 22/27 | €4,146 | €3,214 | -€932 | -22.5% |
| Plant, machinery and equipment | 23 | €707 | €512 | -€195 | -27.6% |
| Furniture and vehicles | 24 | €3,439 | €2,702 | -€737 | -21.4% |
| Financial fixed assets | 28 | €1,801 | €401 | -€1,400 | -77.7% |
| Current assets | 29/58 | €25,516 | €34,269 | +€8,753 | +34.3% |
| Amounts receivable within one year | 40/41 | €23,979 | €34,269 | +€10,290 | +42.9% |
| Trade receivables | 40 | €20,686 | €23,399 | +€2,713 | +13.1% |
| Other amounts receivable | 41 | €3,293 | €10,870 | +€7,577 | +230% |
| Cash at bank and in hand | 54/58 | €118 | - | -€118 | |
| Deferred charges and accrued income | 490/1 | €1,419 | - | -€1,419 | |
| Total equity and liabilities | 10/49 | €31,463 | €37,884 | +€6,421 | +20.4% |
| Equity | 10/15 | €17,707 | €24,771 | +€7,064 | +39.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €6,405 | €6,406 | +€1 | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | - | -€1,859 | |
| Reserves not available under the articles | 1311 | €1,859 | - | -€1,859 | |
| Distributable reserves | 133 | €4,546 | €6,406 | +€1,860 | +40.9% |
| Profit (loss) carried forward | 14 | -€1,098 | €5,965 | +€7,063 | |
| Amounts payable | 17/49 | €13,756 | €13,113 | -€643 | -4.7% |
| Amounts payable after more than one year | 17 | €1,975 | €996 | -€979 | -49.6% |
| Financial debts | 170/4 | €1,975 | €996 | -€979 | -49.6% |
| Amounts payable within one year | 42/48 | €11,781 | €12,041 | +€260 | +2.2% |
| Current portion of amounts payable after more than one year | 42 | - | €1,248 | +€1,248 | |
| Financial debts | 43 | €8,669 | €6,447 | -€2,222 | -25.6% |
| Credit institutions | 430/8 | €8,669 | €6,447 | -€2,222 | -25.6% |
| Trade debts | 44 | €3,074 | €4,346 | +€1,272 | +41.4% |
| Suppliers | 440/4 | €3,074 | €4,346 | +€1,272 | +41.4% |
| Taxes, remuneration and social security | 45 | €38 | - | -€38 | |
| Taxes | 450/3 | €38 | - | -€38 | |
| Accrued charges and deferred income | 492/3 | - | €75 | +€75 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €339 | €932 | +€593 | +175% |
| Other operating charges | 640/8 | €521 | €1,075 | +€554 | +106% |
| Gross operating margin | 9900 | -€4,110 | €10,628 | +€14,738 | |
| Operating profit (loss) | 9901 | -€4,970 | €8,621 | +€13,591 | |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €1,900 | €1,557 | -€343 | -18.0% |
| Recurring financial charges | 65 | €1,900 | €1,557 | -€343 | -18.0% |
| Profit (loss) for the period before taxes | 9903 | -€6,868 | €7,064 | +€13,932 | |
| Profit (loss) for the period | 9904 | -€6,868 | €7,064 | +€13,932 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,868 | €7,064 | +€13,932 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.