IB & FILS: 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.
IB & FILS
Largest movements
- Receivables within one year -€5,499
down €5,499 (-6.1%), from €89,748 to €84,249
of which Trade receivables: -€8,943
- Cash -€2,350
down €2,350 (-70.7%), from €3,322 to €973
mainly Contributions, distributions and other (-€10,197)
- Contributions -€10,197
down €10,197 (-54.8%), from €18,600 to €8,403
- Trade debts +€2,340
up €2,340 (+3.5%), from €66,293 to €68,633
- Turnover -€115,088
no longer reported in 2025 (was €115,088)
- Purchases and services -€107,941
no longer reported in 2025 (was €107,941)
- Depreciation -€5,250
no longer reported in 2025 (was €5,250)
- Gross operating margin -€3,319
down €3,319 (-46.4%), from €7,147 to €3,828
- Other operating charges +€2,282
up €2,282 (+165%), from €1,386 to €3,668
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 | €120,352 | €112,503 | -€7,849 | -6.5% |
| Fixed assets | 21/28 | €25,733 | €25,733 | = | 0.0% |
| Tangible fixed assets | 22/27 | €25,533 | €25,533 | = | 0.0% |
| Furniture and vehicles | 24 | €25,533 | €25,533 | = | 0.0% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €94,618 | €86,770 | -€7,849 | -8.3% |
| Stocks and contracts in progress | 3 | €1,548 | €1,548 | = | 0.0% |
| Stocks | 30/36 | €1,548 | €1,548 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €89,748 | €84,249 | -€5,499 | -6.1% |
| Trade receivables | 40 | €82,114 | €73,172 | -€8,943 | -10.9% |
| Other amounts receivable | 41 | €7,634 | €11,078 | +€3,444 | +45.1% |
| Cash at bank and in hand | 54/58 | €3,322 | €973 | -€2,350 | -70.7% |
| Total equity and liabilities | 10/49 | €120,352 | €112,503 | -€7,849 | -6.5% |
| Equity | 10/15 | €54,059 | €43,870 | -€10,189 | -18.8% |
| Contributions | 10/11 | €18,600 | €8,403 | -€10,197 | -54.8% |
| Reserves | 13 | €458 | €458 | = | 0.0% |
| Non-distributable reserves | 130/1 | €458 | €458 | = | 0.0% |
| Reserves not available under the articles | 1311 | €458 | €458 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,002 | €35,009 | +€8 | 0.0% |
| Amounts payable | 17/49 | €66,293 | €68,633 | +€2,340 | +3.5% |
| Amounts payable within one year | 42/48 | €66,293 | €68,633 | +€2,340 | +3.5% |
| Trade debts | 44 | €66,293 | €68,633 | +€2,340 | +3.5% |
| Suppliers | 440/4 | €66,293 | €68,633 | +€2,340 | +3.5% |
| Turnover | 70 | €115,088 | - | -€115,088 | |
| Goods, raw materials, services and sundry goods | 60/61 | €107,941 | - | -€107,941 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,250 | - | -€5,250 | |
| Other operating charges | 640/8 | €1,386 | €3,668 | +€2,282 | +165% |
| Gross operating margin | 9900 | €7,147 | €3,828 | -€3,319 | -46.4% |
| Operating profit (loss) | 9901 | €511 | €159 | -€351 | -68.8% |
| Financial charges | 65/66B | €142 | €152 | +€10 | +7.3% |
| Recurring financial charges | 65 | €142 | €152 | +€10 | +7.3% |
| Profit (loss) for the period before taxes | 9903 | €369 | €8 | -€361 | -97.9% |
| Profit (loss) for the period | 9904 | €369 | €8 | -€361 | -97.9% |
| Profit (loss) for the period to be appropriated | 9905 | €369 | €8 | -€361 | -97.9% |
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 31 October 2026 via checked.be.