IBA Holding: 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.
What changed
IBA Holding
NACE 69.201, Certified accountants and tax accountants
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€246,741
2024 · €4.7m-€4.5m
Equity
€1.5m
2024 · €1.5m+€6,741
Cash
€51,562
2024 · €76,681-€25,119
Balance sheet total
€5.3m
2024 · €5.5m-€199,765
Largest movements
Assets
- Receivables within one year -€165,835
down €165,835 (-54.4%), from €304,645 to €138,810
of which Other amounts receivable: -€84,689
Equity and liabilities
- Other debts -€406,107
down €406,107 (-59.7%), from €680,534 to €274,427
- Debts after one year +€213,752
up €213,752 (+7.0%), from €3.1m to €3.3m
- Trade debts -€106,669
down €106,669 (-69.3%), from €153,909 to €47,240
- Accrued charges and deferred income +€87,628
up €87,628 (+1,163%), from €7,533 to €95,161
Income statement
- Gross operating margin -€3.8m
down €3.8m (-93.2%), from €4.0m to €273,403
- Financial income -€749,794
down €749,794 (-85.9%), from €872,990 to €123,197
- Staff costs -€92,468
down €92,468, from €92,412 to -€56
- Financial charges +€55,675
up €55,675 (+62.1%), from €89,593 to €145,268
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.
Result 2024
€4.7m
Gross operating margin
-€3.8m
Staff costs
+€92,468
Depreciation
+€1,530
Other operating charges
+€1,846
Financial income
-€749,794
Financial charges
-€55,675
Taxes
+€3,027
Result 2025
€246,741
raises the resultlowers the result
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.
From operations
-€1,652
Investment
€0
Financing
-€23,467
Cash 2024
€76,681
From operations (derived)
-€1,652
Net result for the year
+€246,741
Depreciation
+€1,074
Receivables within one year
+€165,835
Deferred charges and accrued income
+€7,737
Trade debts
-€106,669
Tax, wage and social debts
+€2,110
Other debts
-€406,107
Accrued charges and deferred income
+€87,628
Financing
-€23,467
Debts after one year
+€213,752
Current portion of long-term debt
+€2,781
Contributions, distributions and other
-€240,000
Cash 2025
€51,562
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,495,256 | €5,295,492 | -€199,765 | -3.6% |
| Fixed assets | 21/28 | €1,421,361 | €1,420,287 | -€1,074 | -0.1% |
| Intangible fixed assets | 21 | €1,074 | €0 | -€1,074 | -100% |
| Financial fixed assets | 28 | €1,420,287 | €1,420,287 | = | 0.0% |
| Current assets | 29/58 | €4,073,895 | €3,875,205 | -€198,691 | -4.9% |
| Amounts receivable after more than one year | 29 | €3,680,000 | €3,680,000 | = | 0.0% |
| Trade receivables | 290 | €3,680,000 | €3,680,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €304,645 | €138,810 | -€165,835 | -54.4% |
| Trade receivables | 40 | €194,551 | €113,404 | -€81,146 | -41.7% |
| Other amounts receivable | 41 | €110,095 | €25,406 | -€84,689 | -76.9% |
| Cash at bank and in hand | 54/58 | €76,681 | €51,562 | -€25,119 | -32.8% |
| Deferred charges and accrued income | 490/1 | €12,570 | €4,833 | -€7,737 | -61.6% |
| Total equity and liabilities | 10/49 | €5,495,256 | €5,295,492 | -€199,765 | -3.6% |
| Equity | 10/15 | €1,465,410 | €1,472,151 | +€6,741 | +0.5% |
| Contributions | 10/11 | €1,605,695 | €1,605,695 | = | 0.0% |
| Revaluation surpluses | 12 | €70,591 | €70,591 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | -€210,877 | -€204,136 | +€6,741 | +3.2% |
| Amounts payable | 17/49 | €4,029,846 | €3,823,341 | -€206,506 | -5.1% |
| Amounts payable after more than one year | 17 | €3,057,108 | €3,270,860 | +€213,752 | +7.0% |
| Financial debts | 170/4 | €3,057,108 | €3,270,860 | +€213,752 | +7.0% |
| Amounts payable within one year | 42/48 | €965,205 | €457,320 | -€507,885 | -52.6% |
| Current portion of amounts payable after more than one year | 42 | €118,334 | €121,115 | +€2,781 | +2.4% |
| Trade debts | 44 | €153,909 | €47,240 | -€106,669 | -69.3% |
| Suppliers | 440/4 | €153,909 | €47,240 | -€106,669 | -69.3% |
| Taxes, remuneration and social security | 45 | €12,428 | €14,538 | +€2,110 | +17.0% |
| Taxes | 450/3 | €344 | €2,454 | +€2,110 | +613% |
| Remuneration and social security | 454/9 | €12,084 | €12,084 | = | 0.0% |
| Other amounts payable | 47/48 | €680,534 | €274,427 | -€406,107 | -59.7% |
| Accrued charges and deferred income | 492/3 | €7,533 | €95,161 | +€87,628 | +1,163% |
| Non-recurring operating income | 76A | €3,529,384 | €0 | -€3.5m | -100% |
| Remuneration, social security and pensions | 62 | €92,412 | -€56 | -€92,468 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,604 | €1,074 | -€1,530 | -58.7% |
| Other operating charges | 640/8 | €2,964 | €1,118 | -€1,846 | -62.3% |
| Gross operating margin | 9900 | €4,026,196 | €273,403 | -€3.8m | -93.2% |
| Operating profit (loss) | 9901 | €3,928,216 | €271,266 | -€3.7m | -93.1% |
| Financial income | 75/76B | €872,990 | €123,197 | -€749,794 | -85.9% |
| Recurring financial income | 75 | €872,990 | €123,197 | -€749,794 | -85.9% |
| Financial charges | 65/66B | €89,593 | €145,268 | +€55,675 | +62.1% |
| Recurring financial charges | 65 | €89,593 | €145,268 | +€55,675 | +62.1% |
| Profit (loss) for the period before taxes | 9903 | €4,711,614 | €249,195 | -€4.5m | -94.7% |
| Income taxes | 67/77 | €5,481 | €2,454 | -€3,027 | -55.2% |
| Profit (loss) for the period | 9904 | €4,706,133 | €246,741 | -€4.5m | -94.8% |
| Profit (loss) for the period to be appropriated | 9905 | €4,706,133 | €246,741 | -€4.5m | -94.8% |
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 26 October 2026 via checked.be.