I.B.K.: what changed
What changed
I.B.K.
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
-€5,892
2024 · €36,969-€42,861
Equity
€840,703
2024 · €846,595-€5,892
Cash
€21,603
2024 · €37,587-€15,984
Balance sheet total
€1.0m
2024 · €1.0m-€19,989
Largest movements
Assets
- Cash -€15,984
down €15,984 (-42.5%), from €37,587 to €21,603
mainly Tax, wage and social debts (-€7,381) and Investment in fixed assets (net) (-€7,000)
Equity and liabilities
No liability line moved by more than 1% of the balance sheet total.
Income statement
- Financial income -€45,000
no longer reported in 2025 (was €45,000)
of which Financial income: -€45,000
- Gross operating margin -€3,849
down €3,849, from €1,697 to -€2,152
- Taxes -€3,690
no longer reported in 2025 (was €3,690)
- Depreciation -€1,852
down €1,852 (-42.7%), from €4,333 to €2,481
- Financial charges -€377
down €377 (-65.5%), from €575 to €198
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€36,969
Gross operating margin
-€3,849
Depreciation
+€1,852
Other operating charges
+€69
Financial income
-€45,000
Financial charges
+€377
Taxes
+€3,690
Result 2025
-€5,892
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€8,984
Investment
-€7,000
Financing
€0
Cash 2024
€37,587
From operations (derived)
-€8,984
Net result for the year
-€5,892
Depreciation
+€2,481
Receivables within one year
+€8,524
Trade debts
-€397
Tax, wage and social debts
-€7,381
Other debts
-€6,319
Investment (derived)
-€7,000
Investment in fixed assets (net)
-€7,000
Cash 2025
€21,603
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,037,529 | €1,017,540 | -€19,989 | -1.9% |
| Fixed assets | 21/28 | €644,081 | €648,600 | +€4,519 | +0.7% |
| Tangible fixed assets | 22/27 | €2,481 | €0 | -€2,481 | -100% |
| Plant, machinery and equipment | 23 | €191 | €0 | -€191 | -100% |
| Furniture and vehicles | 24 | €2,290 | €0 | -€2,290 | -100% |
| Financial fixed assets | 28 | €641,600 | €648,600 | +€7,000 | +1.1% |
| Current assets | 29/58 | €393,447 | €368,940 | -€24,508 | -6.2% |
| Amounts receivable after more than one year | 29 | €250,000 | €250,000 | = | 0.0% |
| Trade receivables | 290 | €250,000 | €250,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €16,500 | €16,500 | = | 0.0% |
| Stocks | 30/36 | €16,500 | €16,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €89,360 | €80,837 | -€8,524 | -9.5% |
| Trade receivables | 40 | €8,983 | €4,351 | -€4,632 | -51.6% |
| Other amounts receivable | 41 | €80,377 | €76,486 | -€3,892 | -4.8% |
| Cash at bank and in hand | 54/58 | €37,587 | €21,603 | -€15,984 | -42.5% |
| Total equity and liabilities | 10/49 | €1,037,529 | €1,017,540 | -€19,989 | -1.9% |
| Equity | 10/15 | €846,595 | €840,703 | -€5,892 | -0.7% |
| Contributions | 10/11 | €60,000 | €60,000 | = | 0.0% |
| Reserves | 13 | €786,595 | €786,595 | = | 0.0% |
| Distributable reserves | 133 | €786,595 | €786,595 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€5,892 | -€5,892 | |
| Amounts payable | 17/49 | €190,934 | €176,837 | -€14,097 | -7.4% |
| Amounts payable within one year | 42/48 | €190,934 | €176,837 | -€14,097 | -7.4% |
| Trade debts | 44 | €397 | - | -€397 | |
| Suppliers | 440/4 | €397 | - | -€397 | |
| Taxes, remuneration and social security | 45 | €17,150 | €9,769 | -€7,381 | -43.0% |
| Taxes | 450/3 | €15,200 | €7,819 | -€7,381 | -48.6% |
| Remuneration and social security | 454/9 | €1,950 | €1,950 | = | 0.0% |
| Other amounts payable | 47/48 | €173,387 | €167,067 | -€6,319 | -3.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,333 | €2,481 | -€1,852 | -42.7% |
| Other operating charges | 640/8 | €1,130 | €1,060 | -€69 | -6.1% |
| Gross operating margin | 9900 | €1,697 | -€2,152 | -€3,849 | |
| Operating profit (loss) | 9901 | -€3,766 | -€5,694 | -€1,928 | -51.2% |
| Financial income | 75/76B | €45,000 | - | -€45,000 | |
| Recurring financial income | 75 | €45,000 | - | -€45,000 | |
| Non-recurring financial income | 76B | €45,000 | - | -€45,000 | |
| Financial charges | 65/66B | €575 | €198 | -€377 | -65.5% |
| Recurring financial charges | 65 | €575 | €198 | -€377 | -65.5% |
| Profit (loss) for the period before taxes | 9903 | €40,659 | -€5,892 | -€46,551 | |
| Income taxes | 67/77 | €3,690 | - | -€3,690 | |
| Profit (loss) for the period | 9904 | €36,969 | -€5,892 | -€42,861 | |
| Profit (loss) for the period to be appropriated | 9905 | €36,969 | -€5,892 | -€42,861 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.