i.BC: 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.BC
Largest movements
- Receivables within one year +€45,374
up €45,374 (+293%), from €15,502 to €60,877
- Deferred charges and accrued income -€27,730
down €27,730 (-94.3%), from €29,408 to €1,678
- Cash +€9,631
up €9,631 (+106%), from €9,118 to €18,748
mainly Net result for the year (+€56,997) and Other debts (+€42,708)
- Tangible fixed assets -€9,224
down €9,224 (-37.7%), from €24,456 to €15,231
- Other debts +€42,708
up €42,708 (+73.9%), from €57,798 to €100,506
- Reserves -€16,445
down €16,445 (-22.6%), from €72,608 to €56,164
- Debts after one year -€8,223
down €8,223 (-56.4%), from €14,570 to €6,347
- Gross operating margin +€26,884
up €26,884 (+45.5%), from €59,120 to €86,004
- Taxes +€4,711
up €4,711 (+36.0%), from €13,084 to €17,795
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 | €166,484 | €184,534 | +€18,050 | +10.8% |
| Fixed assets | 21/28 | €112,456 | €103,231 | -€9,224 | -8.2% |
| Tangible fixed assets | 22/27 | €24,456 | €15,231 | -€9,224 | -37.7% |
| Furniture and vehicles | 24 | €24,456 | €15,231 | -€9,224 | -37.7% |
| Financial fixed assets | 28 | €88,000 | €88,000 | = | 0.0% |
| Current assets | 29/58 | €54,028 | €81,303 | +€27,275 | +50.5% |
| Amounts receivable within one year | 40/41 | €15,502 | €60,877 | +€45,374 | +293% |
| Trade receivables | 40 | €15,502 | €60,877 | +€45,374 | +293% |
| Cash at bank and in hand | 54/58 | €9,118 | €18,748 | +€9,631 | +106% |
| Deferred charges and accrued income | 490/1 | €29,408 | €1,678 | -€27,730 | -94.3% |
| Total equity and liabilities | 10/49 | €166,484 | €184,534 | +€18,050 | +10.8% |
| Equity | 10/15 | €73,608 | €57,164 | -€16,445 | -22.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €72,608 | €56,164 | -€16,445 | -22.6% |
| Distributable reserves | 133 | €72,608 | €56,164 | -€16,445 | -22.6% |
| Amounts payable | 17/49 | €92,876 | €127,370 | +€34,495 | +37.1% |
| Amounts payable after more than one year | 17 | €14,570 | €6,347 | -€8,223 | -56.4% |
| Financial debts | 170/4 | €14,570 | €6,347 | -€8,223 | -56.4% |
| Amounts payable within one year | 42/48 | €78,306 | €121,023 | +€42,718 | +54.6% |
| Current portion of amounts payable after more than one year | 42 | €7,957 | €8,223 | +€266 | +3.3% |
| Trade debts | 44 | €1,443 | €1,891 | +€447 | +31.0% |
| Suppliers | 440/4 | €1,443 | €1,891 | +€447 | +31.0% |
| Taxes, remuneration and social security | 45 | €11,107 | €10,403 | -€704 | -6.3% |
| Taxes | 450/3 | €11,107 | €10,403 | -€704 | -6.3% |
| Other amounts payable | 47/48 | €57,798 | €100,506 | +€42,708 | +73.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,598 | €9,224 | -€373 | -3.9% |
| Other operating charges | 640/8 | €1,270 | €1,183 | -€87 | -6.9% |
| Gross operating margin | 9900 | €59,120 | €86,004 | +€26,884 | +45.5% |
| Operating profit (loss) | 9901 | €48,252 | €75,596 | +€27,344 | +56.7% |
| Financial charges | 65/66B | €1,033 | €805 | -€228 | -22.1% |
| Recurring financial charges | 65 | €1,033 | €805 | -€228 | -22.1% |
| Profit (loss) for the period before taxes | 9903 | €47,219 | €74,791 | +€27,572 | +58.4% |
| Income taxes | 67/77 | €13,084 | €17,795 | +€4,711 | +36.0% |
| Profit (loss) for the period | 9904 | €34,135 | €56,997 | +€22,862 | +67.0% |
| Profit (loss) for the period to be appropriated | 9905 | €34,135 | €56,997 | +€22,862 | +67.0% |
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 15 October 2026 via checked.be.