i-BIS: 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-BIS
Largest movements
- Receivables within one year -€28,879
down €28,879 (-70.4%), from €41,029 to €12,150
- Tangible fixed assets +€17,785
up €17,785 (+472.2%), from €3,766 to €21,552
of which Furniture and vehicles: +€18,420
- Cash +€17,171
up €17,171 (+12.1%), from €141,766 to €158,936
mainly Net result for the year (+€89,905) and Receivables within one year (+€28,879)
- Deferred charges and accrued income +€7,121
up €7,121 (+180.9%), from €3,936 to €11,057
- Reserves +€29,407
up €29,407 (+7.1%), from €415,298 to €444,705
of which Distributable reserves: +€29,407
- Other debts -€20,880
down €20,880 (-18.5%), from €112,742 to €91,862
- Gross operating margin -€25,690
down €25,690 (-18.4%), from €139,703 to €114,013
- Taxes -€21,831
down €21,831 (-41.2%), from €52,986 to €31,155
- Financial income -€19,435
down €19,435 (-51.0%), from €38,133 to €18,697
- Financial charges -€4,928
down €4,928 (-51.7%), from €9,528 to €4,601
- Depreciation +€3,590
up €3,590 (+198.0%), from €1,813 to €5,403
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 | €586,662 | €594,580 | +€7,918 | +1.3% |
| Fixed assets | 21/28 | €3,766 | €21,552 | +€17,785 | +472.2% |
| Tangible fixed assets | 22/27 | €3,766 | €21,552 | +€17,785 | +472.2% |
| Plant, machinery and equipment | 23 | €1,759 | €1,124 | -€635 | -36.1% |
| Furniture and vehicles | 24 | €2,007 | €20,427 | +€18,420 | +917.8% |
| Current assets | 29/58 | €582,896 | €573,028 | -€9,868 | -1.7% |
| Amounts receivable within one year | 40/41 | €41,029 | €12,150 | -€28,879 | -70.4% |
| Trade receivables | 40 | €41,029 | €12,150 | -€28,879 | -70.4% |
| Current investments | 50/53 | €396,165 | €390,885 | -€5,280 | -1.3% |
| Cash at bank and in hand | 54/58 | €141,766 | €158,936 | +€17,171 | +12.1% |
| Deferred charges and accrued income | 490/1 | €3,936 | €11,057 | +€7,121 | +180.9% |
| Total equity and liabilities | 10/49 | €586,662 | €594,580 | +€7,918 | +1.3% |
| Equity | 10/15 | €434,007 | €463,414 | +€29,407 | +6.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €415,298 | €444,705 | +€29,407 | +7.1% |
| Tax-exempt reserves | 132 | €12,777 | €12,777 | = | 0.0% |
| Distributable reserves | 133 | €402,522 | €431,928 | +€29,407 | +7.3% |
| Profit (loss) carried forward | 14 | €109 | €109 | = | 0.0% |
| Amounts payable | 17/49 | €152,655 | €131,165 | -€21,489 | -14.1% |
| Amounts payable within one year | 42/48 | €152,655 | €131,165 | -€21,489 | -14.1% |
| Trade debts | 44 | €2,777 | €810 | -€1,967 | -70.8% |
| Suppliers | 440/4 | €2,777 | €810 | -€1,967 | -70.8% |
| Taxes, remuneration and social security | 45 | €37,136 | €38,494 | +€1,358 | +3.7% |
| Taxes | 450/3 | €37,136 | €38,494 | +€1,358 | +3.7% |
| Other amounts payable | 47/48 | €112,742 | €91,862 | -€20,880 | -18.5% |
| Non-recurring operating income | 76A | - | €10,744 | +€10,744 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,813 | €5,403 | +€3,590 | +198.0% |
| Other operating charges | 640/8 | €828 | €1,647 | +€819 | +99.0% |
| Gross operating margin | 9900 | €139,703 | €114,013 | -€25,690 | -18.4% |
| Operating profit (loss) | 9901 | €137,062 | €106,963 | -€30,099 | -22.0% |
| Financial income | 75/76B | €38,133 | €18,697 | -€19,435 | -51.0% |
| Recurring financial income | 75 | €38,133 | €18,697 | -€19,435 | -51.0% |
| Financial charges | 65/66B | €9,528 | €4,601 | -€4,928 | -51.7% |
| Recurring financial charges | 65 | €9,528 | €4,601 | -€4,928 | -51.7% |
| Profit (loss) for the period before taxes | 9903 | €165,666 | €121,060 | -€44,607 | -26.9% |
| Income taxes | 67/77 | €52,986 | €31,155 | -€21,831 | -41.2% |
| Profit (loss) for the period | 9904 | €112,681 | €89,905 | -€22,776 | -20.2% |
| Profit (loss) for the period to be appropriated | 9905 | €112,681 | €89,905 | -€22,776 | -20.2% |
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 9 October 2026 via checked.be.