iBa Partners: 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.
iBa Partners
Largest movements
- Cash +€17,124
up €17,124 (+291%), from €5,892 to €23,015
mainly Net result for the year (+€13,098) and Depreciation (+€8,385)
- Tangible fixed assets -€6,112
down €6,112 (-30.2%), from €20,242 to €14,130
of which Furniture and vehicles: -€5,037
- Receivables within one year +€1,049
up €1,049 (+21.9%), from €4,801 to €5,851
of which Trade receivables: +€822
- Profit (loss) carried forward +€13,098
up €13,098 (+76.4%), from -€17,139 to -€4,041
- Other debts -€2,292
down €2,292 (-11.7%), from €19,670 to €17,377
- Tax, wage and social debts +€1,998
up €1,998 (+158%), from €1,263 to €3,261
of which Taxes: +€1,998
- Trade debts -€459
down €459 (-82.3%), from €558 to €98
- Gross operating margin +€26,168
up €26,168, from -€2,178 to €23,990
- Taxes +€1,859
up €1,859 (+1,332%), from €140 to €1,998
- Financial charges -€573
down €573 (-77.3%), from €742 to €168
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 | €30,935 | €42,997 | +€12,061 | +39.0% |
| Fixed assets | 21/28 | €20,242 | €14,130 | -€6,112 | -30.2% |
| Tangible fixed assets | 22/27 | €20,242 | €14,130 | -€6,112 | -30.2% |
| Plant, machinery and equipment | 23 | €5,137 | €4,061 | -€1,075 | -20.9% |
| Furniture and vehicles | 24 | €15,106 | €10,069 | -€5,037 | -33.3% |
| Current assets | 29/58 | €10,693 | €28,866 | +€18,173 | +170% |
| Amounts receivable within one year | 40/41 | €4,801 | €5,851 | +€1,049 | +21.9% |
| Trade receivables | 40 | €3,978 | €4,800 | +€822 | +20.7% |
| Other amounts receivable | 41 | €824 | €1,051 | +€227 | +27.6% |
| Cash at bank and in hand | 54/58 | €5,892 | €23,015 | +€17,124 | +291% |
| Total equity and liabilities | 10/49 | €30,935 | €42,997 | +€12,061 | +39.0% |
| Equity | 10/15 | €8,610 | €21,708 | +€13,098 | +152% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €15,749 | €15,749 | = | 0.0% |
| Distributable reserves | 133 | €15,749 | €15,749 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,139 | -€4,041 | +€13,098 | +76.4% |
| Amounts payable | 17/49 | €22,325 | €21,288 | -€1,037 | -4.6% |
| Amounts payable within one year | 42/48 | €21,490 | €20,737 | -€754 | -3.5% |
| Trade debts | 44 | €558 | €98 | -€459 | -82.3% |
| Suppliers | 440/4 | €558 | €98 | -€459 | -82.3% |
| Taxes, remuneration and social security | 45 | €1,263 | €3,261 | +€1,998 | +158% |
| Taxes | 450/3 | €263 | €2,261 | +€1,998 | +761% |
| Remuneration and social security | 454/9 | €1,000 | €1,000 | = | 0.0% |
| Other amounts payable | 47/48 | €19,670 | €17,377 | -€2,292 | -11.7% |
| Accrued charges and deferred income | 492/3 | €835 | €552 | -€283 | -33.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,163 | €8,385 | +€222 | +2.7% |
| Other operating charges | 640/8 | €332 | €385 | +€53 | +16.0% |
| Gross operating margin | 9900 | -€2,178 | €23,990 | +€26,168 | |
| Operating profit (loss) | 9901 | -€10,673 | €15,221 | +€25,893 | |
| Financial income | 75/76B | €31 | €44 | +€13 | +41.6% |
| Recurring financial income | 75 | €31 | €44 | +€13 | +41.6% |
| Financial charges | 65/66B | €742 | €168 | -€573 | -77.3% |
| Recurring financial charges | 65 | €742 | €168 | -€573 | -77.3% |
| Profit (loss) for the period before taxes | 9903 | -€11,383 | €15,096 | +€26,479 | |
| Income taxes | 67/77 | €140 | €1,998 | +€1,859 | +1,332% |
| Profit (loss) for the period | 9904 | -€11,523 | €13,098 | +€24,621 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,523 | €13,098 | +€24,621 |
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.