i-BUSINESS TECHCO: 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-BUSINESS TECHCO
Largest movements
- Deferred charges and accrued income +€2,580
up €2,580 (+23.0%), from €11,212 to €13,792
- Tangible fixed assets +€1,887
up €1,887 (+6.6%), from €28,681 to €30,568
- Other debts +€10,831
up €10,831 (+9.3%), from €116,040 to €126,871
- Profit (loss) carried forward -€8,597
down €8,597 (-10.0%), from -€86,105 to -€94,702
- Contributions +€2,300
up €2,300 (+23.0%), from €10,000 to €12,300
- Financial charges -€11,289
no longer reported in 2025 (was €11,289)
of which Non-recurring financial charges: -€11,244
- Depreciation +€2,461
up €2,461 (+30.4%), from €8,088 to €10,550
- Gross operating margin +€534
up €534 (+36.0%), from €1,482 to €2,016
- Other operating charges +€63
new in 2025: €63
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 | €39,934 | €44,517 | +€4,583 | +11.5% |
| Fixed assets | 21/28 | €28,681 | €30,568 | +€1,887 | +6.6% |
| Tangible fixed assets | 22/27 | €28,681 | €30,568 | +€1,887 | +6.6% |
| Furniture and vehicles | 24 | €28,681 | €30,568 | +€1,887 | +6.6% |
| Current assets | 29/58 | €11,253 | €13,949 | +€2,695 | +24.0% |
| Amounts receivable within one year | 40/41 | - | €157 | +€157 | |
| Other amounts receivable | 41 | - | €157 | +€157 | |
| Cash at bank and in hand | 54/58 | €41 | - | -€41 | |
| Deferred charges and accrued income | 490/1 | €11,212 | €13,792 | +€2,580 | +23.0% |
| Total equity and liabilities | 10/49 | €39,934 | €44,517 | +€4,583 | +11.5% |
| Equity | 10/15 | -€76,105 | -€82,402 | -€6,297 | -8.3% |
| Contributions | 10/11 | €10,000 | €12,300 | +€2,300 | +23.0% |
| Capital | 10 | €10,000 | €12,300 | +€2,300 | +23.0% |
| Issued capital | 100 | €10,000 | €12,300 | +€2,300 | +23.0% |
| Profit (loss) carried forward | 14 | -€86,105 | -€94,702 | -€8,597 | -10.0% |
| Amounts payable | 17/49 | €116,040 | €126,919 | +€10,879 | +9.4% |
| Amounts payable within one year | 42/48 | €116,040 | €126,919 | +€10,879 | +9.4% |
| Financial debts | 43 | - | €35 | +€35 | |
| Credit institutions | 430/8 | - | €35 | +€35 | |
| Trade debts | 44 | - | €13 | +€13 | |
| Suppliers | 440/4 | - | €13 | +€13 | |
| Other amounts payable | 47/48 | €116,040 | €126,871 | +€10,831 | +9.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,088 | €10,550 | +€2,461 | +30.4% |
| Other operating charges | 640/8 | - | €63 | +€63 | |
| Gross operating margin | 9900 | €1,482 | €2,016 | +€534 | +36.0% |
| Operating profit (loss) | 9901 | -€6,606 | -€8,597 | -€1,991 | -30.1% |
| Financial charges | 65/66B | €11,289 | - | -€11,289 | |
| Recurring financial charges | 65 | €45 | - | -€45 | |
| Non-recurring financial charges | 66B | €11,244 | - | -€11,244 | |
| Profit (loss) for the period before taxes | 9903 | -€17,895 | -€8,597 | +€9,298 | +52.0% |
| Profit (loss) for the period | 9904 | -€17,895 | -€8,597 | +€9,298 | +52.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,895 | -€8,597 | +€9,298 | +52.0% |
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 30 October 2026 via checked.be.