IBA: 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.
IBA
Largest movements
- Cash -€15,104
down €15,104 (-47.9%), from €31,557 to €16,454
mainly Receivables within one year (-€6,871) and Net result for the year (-€4,379)
- Receivables within one year +€6,871
up €6,871 (+191.4%), from €3,590 to €10,461
- Profit (loss) carried forward -€4,379
down €4,379 (-37.3%), from €11,747 to €7,368
- Other debts -€3,645
down €3,645 (-36.5%), from €9,985 to €6,340
- Gross operating margin -€19,395
down €19,395, from €15,847 to -€3,548
- Taxes -€3,052
no longer reported in 2025 (was €3,052)
- Other operating charges -€211
down €211 (-21.7%), from €970 to €759
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 | €35,147 | €26,915 | -€8,233 | -23.4% |
| Current assets | 29/58 | €35,147 | €26,915 | -€8,233 | -23.4% |
| Amounts receivable within one year | 40/41 | €3,590 | €10,461 | +€6,871 | +191.4% |
| Trade receivables | 40 | €3,590 | €10,461 | +€6,871 | +191.4% |
| Cash at bank and in hand | 54/58 | €31,557 | €16,454 | -€15,104 | -47.9% |
| Total equity and liabilities | 10/49 | €35,147 | €26,915 | -€8,233 | -23.4% |
| Equity | 10/15 | €14,747 | €10,368 | -€4,379 | -29.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,747 | €7,368 | -€4,379 | -37.3% |
| Amounts payable | 17/49 | €20,401 | €16,547 | -€3,854 | -18.9% |
| Amounts payable within one year | 42/48 | €20,401 | €16,547 | -€3,854 | -18.9% |
| Trade debts | 44 | €1,132 | €851 | -€281 | -24.8% |
| Suppliers | 440/4 | €1,132 | €851 | -€281 | -24.8% |
| Taxes, remuneration and social security | 45 | €9,284 | €9,357 | +€73 | +0.8% |
| Taxes | 450/3 | €9,284 | €9,357 | +€73 | +0.8% |
| Other amounts payable | 47/48 | €9,985 | €6,340 | -€3,645 | -36.5% |
| Other operating charges | 640/8 | €970 | €759 | -€211 | -21.7% |
| Gross operating margin | 9900 | €15,847 | -€3,548 | -€19,395 | |
| Operating profit (loss) | 9901 | €14,878 | -€4,307 | -€19,185 | |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €80 | €72 | -€8 | -9.8% |
| Recurring financial charges | 65 | €80 | €72 | -€8 | -9.8% |
| Profit (loss) for the period before taxes | 9903 | €14,798 | -€4,379 | -€19,177 | |
| Income taxes | 67/77 | €3,052 | - | -€3,052 | |
| Profit (loss) for the period | 9904 | €11,747 | -€4,379 | -€16,126 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,747 | -€4,379 | -€16,126 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.