I.B.C.: 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.
I.B.C.
Largest movements
- Receivables within one year +€1,327
up €1,327 (+83.0%), from €1,599 to €2,926
of which Other amounts receivable: +€753
- Other debts +€11,574
up €11,574 (+14.9%), from €77,816 to €89,390
- Trade debts -€6,251
down €6,251 (-33.3%), from €18,793 to €12,541
- Profit (loss) carried forward -€3,946
down €3,946 (-6.4%), from -€61,393 to -€65,339
- Other operating charges +€8,182
up €8,182 (+501%), from €1,632 to €9,814
- Gross operating margin -€888
down €888 (-11.9%), from €7,476 to €6,588
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 | €122,683 | €123,364 | +€681 | +0.6% |
| Fixed assets | 21/28 | €121,059 | €120,435 | -€624 | -0.5% |
| Tangible fixed assets | 22/27 | €121,059 | €120,435 | -€624 | -0.5% |
| Land and buildings | 22 | €119,936 | €119,719 | -€216 | -0.2% |
| Plant, machinery and equipment | 23 | €109 | €82 | -€27 | -25.0% |
| Furniture and vehicles | 24 | €1,013 | €633 | -€380 | -37.5% |
| Current assets | 29/58 | €1,624 | €2,929 | +€1,305 | +80.3% |
| Amounts receivable within one year | 40/41 | €1,599 | €2,926 | +€1,327 | +83.0% |
| Trade receivables | 40 | €1,599 | €2,172 | +€574 | +35.9% |
| Other amounts receivable | 41 | €0 | €753 | +€753 | |
| Cash at bank and in hand | 54/58 | €26 | €4 | -€22 | -86.1% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €122,683 | €123,364 | +€681 | +0.6% |
| Equity | 10/15 | €18,265 | €14,319 | -€3,946 | -21.6% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Revaluation surpluses | 12 | €17,094 | €17,094 | = | 0.0% |
| Reserves | 13 | €1,064 | €1,064 | = | 0.0% |
| Non-distributable reserves | 130/1 | €161 | €161 | = | 0.0% |
| Legal reserve | 130 | €161 | €161 | = | 0.0% |
| Distributable reserves | 133 | €903 | €903 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€61,393 | -€65,339 | -€3,946 | -6.4% |
| Amounts payable | 17/49 | €104,418 | €109,045 | +€4,627 | +4.4% |
| Amounts payable within one year | 42/48 | €104,418 | €109,045 | +€4,627 | +4.4% |
| Trade debts | 44 | €18,793 | €12,541 | -€6,251 | -33.3% |
| Suppliers | 440/4 | €18,793 | €12,541 | -€6,251 | -33.3% |
| Taxes, remuneration and social security | 45 | €7,809 | €7,114 | -€696 | -8.9% |
| Taxes | 450/3 | €696 | €0 | -€696 | -100% |
| Remuneration and social security | 454/9 | €7,114 | €7,114 | = | 0.0% |
| Other amounts payable | 47/48 | €77,816 | €89,390 | +€11,574 | +14.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €624 | €624 | = | 0.0% |
| Other operating charges | 640/8 | €1,632 | €9,814 | +€8,182 | +501% |
| Gross operating margin | 9900 | €7,476 | €6,588 | -€888 | -11.9% |
| Operating profit (loss) | 9901 | €5,220 | -€3,849 | -€9,070 | |
| Financial income | 75/76B | €0 | €2 | +€2 | +1,492% |
| Recurring financial income | 75 | €0 | €2 | +€2 | +1,492% |
| Financial charges | 65/66B | €121 | €98 | -€23 | -18.8% |
| Recurring financial charges | 65 | €121 | €98 | -€23 | -18.8% |
| Profit (loss) for the period before taxes | 9903 | €5,100 | -€3,945 | -€9,045 | |
| Income taxes | 67/77 | - | €1 | +€1 | |
| Profit (loss) for the period | 9904 | €5,100 | -€3,946 | -€9,046 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,100 | -€3,946 | -€9,046 |
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 21 October 2026 via checked.be.