I.B.C. SOFTWARE: 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.B.C. SOFTWARE
Largest movements
- Tangible fixed assets -€25,179
down €25,179 (-69.2%), from €36,370 to €11,190
of which Plant, machinery and equipment: -€21,037
- Cash +€14,858
up €14,858 (+20.6%), from €72,020 to €86,878
mainly Depreciation (+€25,179) and Other debts (+€150)
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin +€2,566
up €2,566 (+81.4%), from €3,154 to €5,719
- Financial income +€352
up €352 (+2.0%), from €17,823 to €18,175
- Other operating charges -€229
down €229 (-15.2%), from €1,508 to €1,279
- Financial charges +€86
up €86 (+53.8%), from €159 to €245
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 | €1,037,180 | €1,034,546 | -€2,634 | -0.3% |
| Fixed assets | 21/28 | €36,469 | €11,290 | -€25,179 | -69.0% |
| Tangible fixed assets | 22/27 | €36,370 | €11,190 | -€25,179 | -69.2% |
| Plant, machinery and equipment | 23 | €21,844 | €807 | -€21,037 | -96.3% |
| Furniture and vehicles | 24 | €14,525 | €10,383 | -€4,142 | -28.5% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €1,000,711 | €1,023,256 | +€22,545 | +2.3% |
| Amounts receivable within one year | 40/41 | €928,228 | €935,880 | +€7,652 | +0.8% |
| Trade receivables | 40 | €15,704 | €7,581 | -€8,123 | -51.7% |
| Other amounts receivable | 41 | €912,524 | €928,299 | +€15,775 | +1.7% |
| Cash at bank and in hand | 54/58 | €72,020 | €86,878 | +€14,858 | +20.6% |
| Deferred charges and accrued income | 490/1 | €464 | €498 | +€35 | +7.5% |
| Total equity and liabilities | 10/49 | €1,037,180 | €1,034,546 | -€2,634 | -0.3% |
| Equity | 10/15 | €1,036,572 | €1,033,763 | -€2,809 | -0.3% |
| Contributions | 10/11 | €27,300 | €27,300 | = | 0.0% |
| Reserves | 13 | €1,009,272 | €1,006,463 | -€2,809 | -0.3% |
| Non-distributable reserves | 130/1 | €2,730 | €2,730 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,730 | €2,730 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €987,792 | €984,983 | -€2,809 | -0.3% |
| Amounts payable | 17/49 | €608 | €783 | +€175 | +28.7% |
| Amounts payable within one year | 42/48 | €608 | €783 | +€175 | +28.7% |
| Trade debts | 44 | €212 | €236 | +€24 | +11.5% |
| Suppliers | 440/4 | €212 | €236 | +€24 | +11.5% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €397 | €547 | +€150 | +37.9% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,179 | €25,179 | = | 0.0% |
| Other operating charges | 640/8 | €1,508 | €1,279 | -€229 | -15.2% |
| Non-recurring operating charges | 66A | €1,348 | €0 | -€1,348 | -100.0% |
| Gross operating margin | 9900 | €3,154 | €5,719 | +€2,566 | +81.4% |
| Operating profit (loss) | 9901 | -€24,881 | -€20,739 | +€4,142 | +16.6% |
| Financial income | 75/76B | €17,823 | €18,175 | +€352 | +2.0% |
| Recurring financial income | 75 | €17,823 | €18,175 | +€352 | +2.0% |
| Financial charges | 65/66B | €159 | €245 | +€86 | +53.8% |
| Recurring financial charges | 65 | €159 | €245 | +€86 | +53.8% |
| Profit (loss) for the period before taxes | 9903 | -€7,217 | -€2,809 | +€4,408 | +61.1% |
| Profit (loss) for the period | 9904 | -€7,217 | -€2,809 | +€4,408 | +61.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,217 | -€2,809 | +€4,408 | +61.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.