IB SOLUTIONS: 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.
IB SOLUTIONS
Largest movements
- Tangible fixed assets -€29,280
down €29,280 (-44.0%), from €66,489 to €37,209
of which Furniture and vehicles: -€29,064
- Receivables after one year -€20,000
no longer reported in 2025 (was €20,000)
- Cash -€17,950
down €17,950 (-15.0%), from €119,837 to €101,888
mainly Contributions, distributions and other (-€41,000) and Net result for the year (-€33,039)
- Receivables within one year -€16,054
down €16,054 (-49.4%), from €32,499 to €16,445
of which Trade receivables: -€11,725
- Deferred charges and accrued income -€3,392
down €3,392 (-26.4%), from €12,825 to €9,434
- Reserves -€81,358
down €81,358 (-39.6%), from €205,600 to €124,242
of which Distributable reserves: -€81,358
- Trade debts -€11,653
down €11,653 (-51.8%), from €22,477 to €10,824
- Profit (loss) carried forward +€7,319
no longer reported in 2025 (was -€7,319)
- Gross operating margin -€21,907
down €21,907 (-98.3%), from €22,288 to €381
- Financial charges +€2,059
up €2,059 (+3167.6%), from €65 to €2,124
- Other operating charges +€1,816
up €1,816 (+530.8%), from €342 to €2,158
- Taxes -€290
down €290 (-39.4%), from €735 to €445
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 | €251,840 | €165,165 | -€86,675 | -34.4% |
| Fixed assets | 21/28 | €66,679 | €37,399 | -€29,280 | -43.9% |
| Tangible fixed assets | 22/27 | €66,489 | €37,209 | -€29,280 | -44.0% |
| Furniture and vehicles | 24 | €64,639 | €35,575 | -€29,064 | -45.0% |
| Other tangible fixed assets | 26 | €1,850 | €1,634 | -€216 | -11.7% |
| Financial fixed assets | 28 | €190 | €190 | = | 0.0% |
| Current assets | 29/58 | €185,161 | €127,766 | -€57,396 | -31.0% |
| Amounts receivable after more than one year | 29 | €20,000 | - | -€20,000 | |
| Other amounts receivable | 291 | €20,000 | - | -€20,000 | |
| Amounts receivable within one year | 40/41 | €32,499 | €16,445 | -€16,054 | -49.4% |
| Trade receivables | 40 | €23,888 | €12,163 | -€11,725 | -49.1% |
| Other amounts receivable | 41 | €8,611 | €4,282 | -€4,329 | -50.3% |
| Cash at bank and in hand | 54/58 | €119,837 | €101,888 | -€17,950 | -15.0% |
| Deferred charges and accrued income | 490/1 | €12,825 | €9,434 | -€3,392 | -26.4% |
| Total equity and liabilities | 10/49 | €251,840 | €165,165 | -€86,675 | -34.4% |
| Equity | 10/15 | €217,281 | €143,242 | -€74,039 | -34.1% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €205,600 | €124,242 | -€81,358 | -39.6% |
| Non-distributable reserves | 130/1 | €1,900 | €1,900 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,900 | €1,900 | = | 0.0% |
| Distributable reserves | 133 | €203,700 | €122,342 | -€81,358 | -39.9% |
| Profit (loss) carried forward | 14 | -€7,319 | - | +€7,319 | |
| Amounts payable | 17/49 | €34,559 | €21,923 | -€12,636 | -36.6% |
| Amounts payable within one year | 42/48 | €30,313 | €18,507 | -€11,807 | -38.9% |
| Trade debts | 44 | €22,477 | €10,824 | -€11,653 | -51.8% |
| Suppliers | 440/4 | €22,477 | €10,824 | -€11,653 | -51.8% |
| Taxes, remuneration and social security | 45 | €7,836 | €7,683 | -€154 | -2.0% |
| Taxes | 450/3 | €7,836 | €5,683 | -€2,154 | -27.5% |
| Remuneration and social security | 454/9 | - | €2,000 | +€2,000 | |
| Accrued charges and deferred income | 492/3 | €4,246 | €3,416 | -€830 | -19.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,416 | €29,280 | -€137 | -0.5% |
| Other operating charges | 640/8 | €342 | €2,158 | +€1,816 | +530.8% |
| Gross operating margin | 9900 | €22,288 | €381 | -€21,907 | -98.3% |
| Operating profit (loss) | 9901 | -€7,470 | -€31,057 | -€23,586 | -315.7% |
| Financial income | 75/76B | €544 | €587 | +€43 | +7.9% |
| Recurring financial income | 75 | €544 | €587 | +€43 | +7.9% |
| Financial charges | 65/66B | €65 | €2,124 | +€2,059 | +3167.6% |
| Recurring financial charges | 65 | €65 | €2,124 | +€2,059 | +3167.6% |
| Profit (loss) for the period before taxes | 9903 | -€6,991 | -€32,593 | -€25,602 | -366.2% |
| Income taxes | 67/77 | €735 | €445 | -€290 | -39.4% |
| Profit (loss) for the period | 9904 | -€7,726 | -€33,039 | -€25,313 | -327.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,726 | -€33,039 | -€25,313 | -327.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.