I-Fab: 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-Fab
Largest movements
- Deferred charges and accrued income -€12,454
down €12,454 (-62.0%), from €20,102 to €7,648
- Cash -€9,055
down €9,055 (-61.3%), from €14,777 to €5,722
mainly Other debts (-€13,015) and Accrued charges and deferred income (-€9,600)
- Tangible fixed assets +€6,002
up €6,002 (+105.2%), from €5,703 to €11,705
- Receivables within one year +€975
up €975 (+3.8%), from €25,658 to €26,633
- Other debts -€13,015
down €13,015 (-57.9%), from €22,475 to €9,460
- Accrued charges and deferred income -€9,600
no longer reported in 2025 (was €9,600)
- Reserves +€7,849
new in 2025: €7,849
- Taxes -€1,256
down €1,256 (-17.2%), from €7,325 to €6,069
- Gross operating margin +€749
up €749 (+4.6%), from €16,395 to €17,143
- Other operating charges -€369
down €369 (-20.4%), from €1,810 to €1,441
- Depreciation +€260
up €260 (+20.1%), from €1,289 to €1,549
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 | €66,240 | €51,708 | -€14,532 | -21.9% |
| Fixed assets | 21/28 | €5,703 | €11,705 | +€6,002 | +105.2% |
| Tangible fixed assets | 22/27 | €5,703 | €11,705 | +€6,002 | +105.2% |
| Furniture and vehicles | 24 | €5,703 | €11,705 | +€6,002 | +105.2% |
| Current assets | 29/58 | €60,537 | €40,003 | -€20,534 | -33.9% |
| Amounts receivable within one year | 40/41 | €25,658 | €26,633 | +€975 | +3.8% |
| Trade receivables | 40 | €25,658 | €26,633 | +€975 | +3.8% |
| Cash at bank and in hand | 54/58 | €14,777 | €5,722 | -€9,055 | -61.3% |
| Deferred charges and accrued income | 490/1 | €20,102 | €7,648 | -€12,454 | -62.0% |
| Total equity and liabilities | 10/49 | €66,240 | €51,708 | -€14,532 | -21.9% |
| Equity | 10/15 | €16,416 | €24,265 | +€7,849 | +47.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | - | €7,849 | +€7,849 | |
| Distributable reserves | 133 | - | €7,849 | +€7,849 | |
| Profit (loss) carried forward | 14 | €11,416 | €11,416 | = | 0.0% |
| Amounts payable | 17/49 | €49,825 | €27,443 | -€22,382 | -44.9% |
| Amounts payable within one year | 42/48 | €40,225 | €27,443 | -€12,782 | -31.8% |
| Trade debts | 44 | €1,313 | €1,544 | +€231 | +17.6% |
| Suppliers | 440/4 | €1,313 | €1,544 | +€231 | +17.6% |
| Taxes, remuneration and social security | 45 | €16,437 | €16,439 | +€3 | 0.0% |
| Taxes | 450/3 | €14,437 | €14,439 | +€3 | 0.0% |
| Remuneration and social security | 454/9 | €2,000 | €2,000 | = | 0.0% |
| Other amounts payable | 47/48 | €22,475 | €9,460 | -€13,015 | -57.9% |
| Accrued charges and deferred income | 492/3 | €9,600 | - | -€9,600 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,289 | €1,549 | +€260 | +20.1% |
| Other operating charges | 640/8 | €1,810 | €1,441 | -€369 | -20.4% |
| Non-recurring operating charges | 66A | €2,569 | - | -€2,569 | |
| Gross operating margin | 9900 | €16,395 | €17,143 | +€749 | +4.6% |
| Operating profit (loss) | 9901 | €10,727 | €14,153 | +€3,427 | +31.9% |
| Financial income | 75/76B | - | €61 | +€61 | |
| Recurring financial income | 75 | - | €61 | +€61 | |
| Financial charges | 65/66B | €148 | €296 | +€148 | +100.2% |
| Recurring financial charges | 65 | €148 | €296 | +€148 | +100.2% |
| Profit (loss) for the period before taxes | 9903 | €10,579 | €13,918 | +€3,339 | +31.6% |
| Income taxes | 67/77 | €7,325 | €6,069 | -€1,256 | -17.2% |
| Profit (loss) for the period | 9904 | €3,254 | €7,849 | +€4,596 | +141.2% |
| Profit (loss) for the period to be appropriated | 9905 | €3,254 | €7,849 | +€4,596 | +141.2% |
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 7 October 2026 via checked.be.