IBA - T: what changed
IBA - T
Largest movements
- Receivables within one year -€73,600
down €73,600 (-45.4%), from €161,984 to €88,384
of which Other amounts receivable: -€130,898
- Other debts -€89,152
down €89,152 (-89.0%), from €100,197 to €11,045
- Trade debts +€14,705
up €14,705 (+92.6%), from €15,872 to €30,577
- Gross operating margin +€2,271
up €2,271 (+115%), from €1,978 to €4,249
- Other operating charges +€1,141
up €1,141 (+210%), from €544 to €1,685
- Staff costs -€270
down €270, from €163 to -€107
- Taxes +€231
up €231 (+62.0%), from €373 to €605
- Financial charges -€100
down €100 (-19.9%), from €506 to €405
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €171,837 | €99,008 | -€72,829 | -42.4% |
| Current assets | 29/58 | €171,837 | €99,008 | -€72,829 | -42.4% |
| Amounts receivable within one year | 40/41 | €161,984 | €88,384 | -€73,600 | -45.4% |
| Trade receivables | 40 | €28,693 | €85,991 | +€57,298 | +200% |
| Other amounts receivable | 41 | €133,291 | €2,393 | -€130,898 | -98.2% |
| Cash at bank and in hand | 54/58 | €8,400 | €8,009 | -€392 | -4.7% |
| Deferred charges and accrued income | 490/1 | €1,452 | €2,615 | +€1,162 | +80.0% |
| Total equity and liabilities | 10/49 | €171,837 | €99,008 | -€72,829 | -42.4% |
| Equity | 10/15 | €55,553 | €57,214 | +€1,661 | +3.0% |
| Contributions | 10/11 | €44,621 | €44,621 | = | 0.0% |
| Reserves | 13 | €10,932 | €12,593 | +€1,661 | +15.2% |
| Non-distributable reserves | 130/1 | €4,462 | €4,462 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,462 | €4,462 | = | 0.0% |
| Tax-exempt reserves | 132 | €5,059 | €5,059 | = | 0.0% |
| Distributable reserves | 133 | €1,411 | €3,072 | +€1,661 | +118% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €116,284 | €41,793 | -€74,490 | -64.1% |
| Amounts payable within one year | 42/48 | €116,284 | €41,793 | -€74,490 | -64.1% |
| Trade debts | 44 | €15,872 | €30,577 | +€14,705 | +92.6% |
| Suppliers | 440/4 | €15,872 | €30,577 | +€14,705 | +92.6% |
| Taxes, remuneration and social security | 45 | €214 | €171 | -€43 | -20.2% |
| Taxes | 450/3 | €214 | €171 | -€43 | -20.2% |
| Other amounts payable | 47/48 | €100,197 | €11,045 | -€89,152 | -89.0% |
| Remuneration, social security and pensions | 62 | €163 | -€107 | -€270 | |
| Other operating charges | 640/8 | €544 | €1,685 | +€1,141 | +210% |
| Gross operating margin | 9900 | €1,978 | €4,249 | +€2,271 | +115% |
| Operating profit (loss) | 9901 | €1,271 | €2,671 | +€1,400 | +110% |
| Financial income | 75/76B | €22 | €0 | -€22 | -100% |
| Recurring financial income | 75 | €22 | €0 | -€22 | -100% |
| Financial charges | 65/66B | €506 | €405 | -€100 | -19.9% |
| Recurring financial charges | 65 | €506 | €405 | -€100 | -19.9% |
| Profit (loss) for the period before taxes | 9903 | €787 | €2,266 | +€1,479 | +188% |
| Income taxes | 67/77 | €373 | €605 | +€231 | +62.0% |
| Profit (loss) for the period | 9904 | €414 | €1,661 | +€1,247 | +302% |
| Profit (loss) for the period to be appropriated | 9905 | €414 | €1,661 | +€1,247 | +302% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.