Ibamo: 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.
Ibamo
Largest movements
- Tangible fixed assets -€7,442
down €7,442 (-3.1%), from €243,462 to €236,020
- Debts after one year -€16,404
down €16,404 (-14.5%), from €113,401 to €96,997
- Contributions +€10,000
up €10,000 (+53.8%), from €18,600 to €28,600
- Profit (loss) carried forward -€6,925
down €6,925 (-490%), from -€1,414 to -€8,339
- Other debts +€5,000
up €5,000 (+3.4%), from €146,746 to €151,746
- Gross operating margin +€2,198
up €2,198 (+122%), from €1,805 to €4,003
- Financial charges -€253
down €253 (-13.7%), from €1,853 to €1,599
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 | €277,332 | €269,059 | -€8,274 | -3.0% |
| Fixed assets | 21/28 | €243,462 | €236,020 | -€7,442 | -3.1% |
| Tangible fixed assets | 22/27 | €243,462 | €236,020 | -€7,442 | -3.1% |
| Land and buildings | 22 | €243,462 | €236,020 | -€7,442 | -3.1% |
| Current assets | 29/58 | €33,870 | €33,039 | -€831 | -2.5% |
| Amounts receivable within one year | 40/41 | €36 | - | -€36 | |
| Other amounts receivable | 41 | €36 | - | -€36 | |
| Cash at bank and in hand | 54/58 | €3,834 | €3,039 | -€796 | -20.7% |
| Deferred charges and accrued income | 490/1 | €30,000 | €30,000 | = | 0.0% |
| Total equity and liabilities | 10/49 | €277,332 | €269,059 | -€8,274 | -3.0% |
| Equity | 10/15 | €17,186 | €20,261 | +€3,075 | +17.9% |
| Contributions | 10/11 | €18,600 | €28,600 | +€10,000 | +53.8% |
| Profit (loss) carried forward | 14 | -€1,414 | -€8,339 | -€6,925 | -490% |
| Amounts payable | 17/49 | €260,147 | €248,798 | -€11,349 | -4.4% |
| Amounts payable after more than one year | 17 | €113,401 | €96,997 | -€16,404 | -14.5% |
| Financial debts | 170/4 | €113,401 | €96,997 | -€16,404 | -14.5% |
| Amounts payable within one year | 42/48 | €146,746 | €151,801 | +€5,055 | +3.4% |
| Trade debts | 44 | - | €55 | +€55 | |
| Suppliers | 440/4 | - | €55 | +€55 | |
| Other amounts payable | 47/48 | €146,746 | €151,746 | +€5,000 | +3.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,442 | €7,442 | = | 0.0% |
| Other operating charges | 640/8 | €1,858 | €1,886 | +€27 | +1.5% |
| Gross operating margin | 9900 | €1,805 | €4,003 | +€2,198 | +122% |
| Operating profit (loss) | 9901 | -€7,495 | -€5,325 | +€2,170 | +29.0% |
| Financial charges | 65/66B | €1,853 | €1,599 | -€253 | -13.7% |
| Recurring financial charges | 65 | €1,853 | €1,599 | -€253 | -13.7% |
| Profit (loss) for the period before taxes | 9903 | -€9,348 | -€6,925 | +€2,423 | +25.9% |
| Profit (loss) for the period | 9904 | -€9,348 | -€6,925 | +€2,423 | +25.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,348 | -€6,925 | +€2,423 | +25.9% |
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 14 October 2026 via checked.be.