IB-Living: 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-Living
Largest movements
- Receivables within one year +€8,114
up €8,114 (+99.4%), from €8,160 to €16,273
of which Other amounts receivable: +€6,494
- Cash -€4,039
down €4,039 (-49.0%), from €8,238 to €4,198
mainly Trade debts (-€10,782) and Receivables within one year (-€8,114)
- Tangible fixed assets -€2,472
down €2,472 (-23.5%), from €10,535 to €8,063
of which Furniture and vehicles: -€3,620
- Deferred charges and accrued income +€348
up €348 (+144.5%), from €241 to €589
- Trade debts -€10,782
down €10,782 (-99.0%), from €10,894 to €112
- Current portion of long-term debt +€5,521
new in 2025: €5,521
- Tax, wage and social debts +€3,768
up €3,768 (+97.3%), from €3,872 to €7,640
- Profit (loss) carried forward +€2,974
up €2,974 (+30.0%), from €9,907 to €12,881
- Debts after one year +€470
new in 2025: €470
- Depreciation +€3,694
up €3,694 (+1137.8%), from €325 to €4,018
- Gross operating margin -€3,524
down €3,524 (-25.0%), from €14,125 to €10,601
- Taxes -€1,740
down €1,740 (-44.9%), from €3,872 to €2,131
- Other operating charges +€1,181
new in 2025: €1,181
- Financial charges +€607
up €607 (+2318.4%), from €26 to €633
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 | €27,173 | €29,124 | +€1,951 | +7.2% |
| Fixed assets | 21/28 | €10,535 | €8,063 | -€2,472 | -23.5% |
| Tangible fixed assets | 22/27 | €10,535 | €8,063 | -€2,472 | -23.5% |
| Plant, machinery and equipment | 23 | - | €1,148 | +€1,148 | |
| Furniture and vehicles | 24 | €10,535 | €6,915 | -€3,620 | -34.4% |
| Current assets | 29/58 | €16,638 | €21,061 | +€4,423 | +26.6% |
| Amounts receivable within one year | 40/41 | €8,160 | €16,273 | +€8,114 | +99.4% |
| Trade receivables | 40 | €7,572 | €9,192 | +€1,620 | +21.4% |
| Other amounts receivable | 41 | €587 | €7,081 | +€6,494 | +1106.0% |
| Cash at bank and in hand | 54/58 | €8,238 | €4,198 | -€4,039 | -49.0% |
| Deferred charges and accrued income | 490/1 | €241 | €589 | +€348 | +144.5% |
| Total equity and liabilities | 10/49 | €27,173 | €29,124 | +€1,951 | +7.2% |
| Equity | 10/15 | €12,407 | €15,381 | +€2,974 | +24.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,907 | €12,881 | +€2,974 | +30.0% |
| Amounts payable | 17/49 | €14,766 | €13,743 | -€1,023 | -6.9% |
| Amounts payable after more than one year | 17 | - | €470 | +€470 | |
| Financial debts | 170/4 | - | €470 | +€470 | |
| Amounts payable within one year | 42/48 | €14,766 | €13,273 | -€1,493 | -10.1% |
| Current portion of amounts payable after more than one year | 42 | - | €5,521 | +€5,521 | |
| Trade debts | 44 | €10,894 | €112 | -€10,782 | -99.0% |
| Suppliers | 440/4 | €10,894 | €112 | -€10,782 | -99.0% |
| Taxes, remuneration and social security | 45 | €3,872 | €7,640 | +€3,768 | +97.3% |
| Taxes | 450/3 | €3,872 | €7,640 | +€3,768 | +97.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €325 | €4,018 | +€3,694 | +1137.8% |
| Other operating charges | 640/8 | - | €1,181 | +€1,181 | |
| Gross operating margin | 9900 | €14,125 | €10,601 | -€3,524 | -25.0% |
| Operating profit (loss) | 9901 | €13,801 | €5,401 | -€8,399 | -60.9% |
| Financial income | 75/76B | €4 | €338 | +€333 | +7574.3% |
| Recurring financial income | 75 | €4 | €338 | +€333 | +7574.3% |
| Financial charges | 65/66B | €26 | €633 | +€607 | +2318.4% |
| Recurring financial charges | 65 | €26 | €633 | +€607 | +2318.4% |
| Profit (loss) for the period before taxes | 9903 | €13,779 | €5,106 | -€8,673 | -62.9% |
| Income taxes | 67/77 | €3,872 | €2,131 | -€1,740 | -44.9% |
| Profit (loss) for the period | 9904 | €9,907 | €2,974 | -€6,933 | -70.0% |
| Profit (loss) for the period to be appropriated | 9905 | €9,907 | €2,974 | -€6,933 | -70.0% |
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 12 October 2026 via checked.be.