IB Labels 13: 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 Labels 13
Largest movements
- Cash -€5,793
down €5,793 (-51.1%), from €11,333 to €5,541
mainly Current portion of long-term debt (-€13,502) and Other debts (-€11,186)
- Reserves +€17,725
up €17,725 (+18.1%), from €97,799 to €115,524
- Current portion of long-term debt -€13,502
down €13,502 (-100%), from €13,502 to €0
- Other debts -€11,186
down €11,186 (-22.5%), from €49,766 to €38,579
- Gross operating margin +€8,118
up €8,118 (+38.9%), from €20,890 to €29,007
- Taxes +€1,768
up €1,768 (+22.8%), from €7,770 to €9,538
- Financial charges -€490
down €490 (-33.3%), from €1,472 to €982
- Depreciation -€489
down €489 (-61.4%), from €796 to €307
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 | €249,909 | €244,740 | -€5,168 | -2.1% |
| Fixed assets | 21/28 | €235,841 | €235,436 | -€404 | -0.2% |
| Tangible fixed assets | 22/27 | €841 | €436 | -€404 | -48.1% |
| Furniture and vehicles | 24 | €841 | €436 | -€404 | -48.1% |
| Financial fixed assets | 28 | €235,000 | €235,000 | = | 0.0% |
| Current assets | 29/58 | €14,068 | €9,304 | -€4,764 | -33.9% |
| Amounts receivable within one year | 40/41 | €2,500 | €2,725 | +€225 | +9.0% |
| Other amounts receivable | 41 | €2,500 | €2,725 | +€225 | +9.0% |
| Cash at bank and in hand | 54/58 | €11,333 | €5,541 | -€5,793 | -51.1% |
| Deferred charges and accrued income | 490/1 | €235 | €1,038 | +€803 | +342% |
| Total equity and liabilities | 10/49 | €249,909 | €244,740 | -€5,168 | -2.1% |
| Equity | 10/15 | €117,799 | €135,524 | +€17,725 | +15.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €97,799 | €115,524 | +€17,725 | +18.1% |
| Distributable reserves | 133 | €97,799 | €115,524 | +€17,725 | +18.1% |
| Amounts payable | 17/49 | €132,109 | €109,216 | -€22,893 | -17.3% |
| Amounts payable after more than one year | 17 | €50,000 | €50,000 | = | 0.0% |
| Financial debts | 170/4 | €50,000 | €50,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €82,109 | €59,216 | -€22,893 | -27.9% |
| Current portion of amounts payable after more than one year | 42 | €13,502 | €0 | -€13,502 | -100% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €9,270 | €9,693 | +€423 | +4.6% |
| Suppliers | 440/4 | €9,270 | €9,693 | +€423 | +4.6% |
| Taxes, remuneration and social security | 45 | €9,571 | €10,944 | +€1,373 | +14.3% |
| Taxes | 450/3 | €9,571 | €10,944 | +€1,373 | +14.3% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €49,766 | €38,579 | -€11,186 | -22.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €796 | €307 | -€489 | -61.4% |
| Other operating charges | 640/8 | €505 | €563 | +€57 | +11.3% |
| Non-recurring operating charges | 66A | - | €97 | +€97 | |
| Gross operating margin | 9900 | €20,890 | €29,007 | +€8,118 | +38.9% |
| Operating profit (loss) | 9901 | €19,589 | €28,041 | +€8,452 | +43.1% |
| Financial income | 75/76B | €221 | €204 | -€17 | -7.8% |
| Recurring financial income | 75 | €221 | €204 | -€17 | -7.8% |
| Financial charges | 65/66B | €1,472 | €982 | -€490 | -33.3% |
| Recurring financial charges | 65 | €1,472 | €982 | -€490 | -33.3% |
| Profit (loss) for the period before taxes | 9903 | €18,338 | €27,262 | +€8,924 | +48.7% |
| Income taxes | 67/77 | €7,770 | €9,538 | +€1,768 | +22.8% |
| Profit (loss) for the period | 9904 | €10,568 | €17,725 | +€7,157 | +67.7% |
| Profit (loss) for the period to be appropriated | 9905 | €10,568 | €17,725 | +€7,157 | +67.7% |
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 24 October 2026 via checked.be.