IBAH SERVICES: 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.
IBAH SERVICES
Largest movements
- Cash -€9,624
down €9,624 (-31.3%), from €30,789 to €21,165
mainly Contributions, distributions and other (-€17,457) and Other debts (-€6,402)
- Receivables within one year +€1,652
up €1,652 (+8.4%), from €19,588 to €21,240
- Tangible fixed assets -€945
down €945 (-46.9%), from €2,013 to €1,068
- Other debts -€6,402
down €6,402 (-30.9%), from €20,717 to €14,315
- Tax, wage and social debts -€2,558
down €2,558 (-44.9%), from €5,700 to €3,142
- Gross operating margin -€11,423
down €11,423 (-31.3%), from €36,439 to €25,016
- Taxes -€5,294
down €5,294 (-42.0%), from €12,592 to €7,298
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 | €53,194 | €44,235 | -€8,959 | -16.8% |
| Fixed assets | 21/28 | €2,013 | €1,068 | -€945 | -46.9% |
| Tangible fixed assets | 22/27 | €2,013 | €1,068 | -€945 | -46.9% |
| Furniture and vehicles | 24 | €2,013 | €1,068 | -€945 | -46.9% |
| Current assets | 29/58 | €51,181 | €43,167 | -€8,014 | -15.7% |
| Amounts receivable within one year | 40/41 | €19,588 | €21,240 | +€1,652 | +8.4% |
| Other amounts receivable | 41 | €19,588 | €21,240 | +€1,652 | +8.4% |
| Cash at bank and in hand | 54/58 | €30,789 | €21,165 | -€9,624 | -31.3% |
| Deferred charges and accrued income | 490/1 | €805 | €763 | -€42 | -5.2% |
| Total equity and liabilities | 10/49 | €53,194 | €44,235 | -€8,959 | -16.8% |
| Equity | 10/15 | €26,527 | €26,527 | = | 0.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €24,527 | €24,527 | = | 0.0% |
| Distributable reserves | 133 | €24,527 | €24,527 | = | 0.0% |
| Amounts payable | 17/49 | €26,667 | €17,707 | -€8,959 | -33.6% |
| Amounts payable within one year | 42/48 | €26,667 | €17,707 | -€8,959 | -33.6% |
| Trade debts | 44 | €250 | €250 | = | 0.0% |
| Suppliers | 440/4 | €250 | €250 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €5,700 | €3,142 | -€2,558 | -44.9% |
| Taxes | 450/3 | €5,700 | €3,142 | -€2,558 | -44.9% |
| Other amounts payable | 47/48 | €20,717 | €14,315 | -€6,402 | -30.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €695 | €945 | +€250 | +35.9% |
| Gross operating margin | 9900 | €36,439 | €25,016 | -€11,423 | -31.3% |
| Operating profit (loss) | 9901 | €35,744 | €24,071 | -€11,673 | -32.7% |
| Financial income | 75/76B | €816 | €763 | -€54 | -6.6% |
| Recurring financial income | 75 | €816 | €763 | -€54 | -6.6% |
| Financial charges | 65/66B | €144 | €78 | -€65 | -45.6% |
| Recurring financial charges | 65 | €144 | €78 | -€65 | -45.6% |
| Profit (loss) for the period before taxes | 9903 | €36,417 | €24,756 | -€11,661 | -32.0% |
| Income taxes | 67/77 | €12,592 | €7,298 | -€5,294 | -42.0% |
| Profit (loss) for the period | 9904 | €23,825 | €17,457 | -€6,367 | -26.7% |
| Profit (loss) for the period to be appropriated | 9905 | €23,825 | €17,457 | -€6,367 | -26.7% |
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 8 October 2026 via checked.be.