i AB: 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.
i AB
Largest movements
- Cash +€8,883
up €8,883 (+89.6%), from €9,911 to €18,794
mainly Net result for the year (+€25,613) and Depreciation (+€8,134)
- Tangible fixed assets -€8,134
down €8,134 (-11.3%), from €72,204 to €64,070
- Receivables within one year -€3,870
down €3,870 (-99.6%), from €3,885 to €15
- Other debts -€4,106
down €4,106 (-13.8%), from €29,719 to €25,613
- Gross operating margin +€5,086
up €5,086 (+13.3%), from €38,303 to €43,389
- Financial income -€1,622
down €1,622 (-47.3%), from €3,426 to €1,804
- Taxes +€503
up €503 (+6.7%), from €7,493 to €7,996
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.
Cash bridge derived
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 | €160,672 | €158,044 | -€2,628 | -1.6% |
| Fixed assets | 21/28 | €72,204 | €64,070 | -€8,134 | -11.3% |
| Tangible fixed assets | 22/27 | €72,204 | €64,070 | -€8,134 | -11.3% |
| Land and buildings | 22 | €72,204 | €64,070 | -€8,134 | -11.3% |
| Current assets | 29/58 | €88,468 | €93,974 | +€5,506 | +6.2% |
| Amounts receivable within one year | 40/41 | €3,885 | €15 | -€3,870 | -99.6% |
| Other amounts receivable | 41 | €3,885 | €15 | -€3,870 | -99.6% |
| Current investments | 50/53 | €74,673 | €74,673 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €9,911 | €18,794 | +€8,883 | +89.6% |
| Deferred charges and accrued income | 490/1 | €0 | €493 | +€493 | |
| Total equity and liabilities | 10/49 | €160,672 | €158,044 | -€2,628 | -1.6% |
| Equity | 10/15 | €126,672 | €126,672 | = | 0.0% |
| Contributions | 10/11 | €126,672 | €126,672 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €34,000 | €31,372 | -€2,628 | -7.7% |
| Amounts payable within one year | 42/48 | €30,533 | €27,595 | -€2,939 | -9.6% |
| Trade debts | 44 | €349 | €1,062 | +€713 | +204.2% |
| Suppliers | 440/4 | €349 | €1,062 | +€713 | +204.2% |
| Taxes, remuneration and social security | 45 | €465 | €920 | +€454 | +97.7% |
| Taxes | 450/3 | €465 | €920 | +€454 | +97.7% |
| Other amounts payable | 47/48 | €29,719 | €25,613 | -€4,106 | -13.8% |
| Accrued charges and deferred income | 492/3 | €3,467 | €3,777 | +€311 | +9.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,134 | €8,134 | = | 0.0% |
| Other operating charges | 640/8 | €3,653 | €3,346 | -€307 | -8.4% |
| Gross operating margin | 9900 | €38,303 | €43,389 | +€5,086 | +13.3% |
| Operating profit (loss) | 9901 | €26,516 | €31,909 | +€5,393 | +20.3% |
| Financial income | 75/76B | €3,426 | €1,804 | -€1,622 | -47.3% |
| Recurring financial income | 75 | €3,426 | €1,804 | -€1,622 | -47.3% |
| Financial charges | 65/66B | €104 | €104 | +€0 | 0.0% |
| Recurring financial charges | 65 | €104 | €104 | +€0 | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €29,837 | €33,609 | +€3,771 | +12.6% |
| Income taxes | 67/77 | €7,493 | €7,996 | +€503 | +6.7% |
| Profit (loss) for the period | 9904 | €22,344 | €25,613 | +€3,269 | +14.6% |
| Profit (loss) for the period to be appropriated | 9905 | €22,344 | €25,613 | +€3,269 | +14.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.