IBANA: 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.
IBANA
Largest movements
- Receivables within one year +€51,064
up €51,064 (+518.1%), from €9,856 to €60,921
of which Other amounts receivable: +€51,064
- Tangible fixed assets -€47,948
down €47,948 (-82.6%), from €58,082 to €10,134
- Cash -€13,019
down €13,019 (-93.6%), from €13,916 to €896
mainly Receivables within one year (-€51,064) and Other debts (-€22,904)
- Deferred charges and accrued income +€1,455
up €1,455 (+79.4%), from €1,834 to €3,289
- Other debts -€22,904
no longer reported in 2025 (was €22,904)
- Profit (loss) carried forward +€8,828
up €8,828 (+50.4%), from €17,500 to €26,328
- Trade debts +€4,444
up €4,444 (+53.6%), from €8,298 to €12,743
- Tax, wage and social debts +€1,184
up €1,184 (+4.3%), from €27,486 to €28,670
of which Remuneration and social security: +€1,954
- Purchases and services -€50,989
no longer reported in 2025 (was €50,989)
- Gross operating margin -€33,392
down €33,392 (-18.0%), from €185,070 to €151,679
- Staff costs -€32,878
down €32,878 (-20.1%), from €163,603 to €130,724
- Financial income -€3,365
no longer reported in 2025 (was €3,365)
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 | €83,688 | €75,241 | -€8,447 | -10.1% |
| Fixed assets | 21/28 | €58,082 | €10,134 | -€47,948 | -82.6% |
| Tangible fixed assets | 22/27 | €58,082 | €10,134 | -€47,948 | -82.6% |
| Furniture and vehicles | 24 | €58,082 | €10,134 | -€47,948 | -82.6% |
| Current assets | 29/58 | €25,606 | €65,106 | +€39,501 | +154.3% |
| Amounts receivable within one year | 40/41 | €9,856 | €60,921 | +€51,064 | +518.1% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €9,856 | €60,921 | +€51,064 | +518.1% |
| Cash at bank and in hand | 54/58 | €13,916 | €896 | -€13,019 | -93.6% |
| Deferred charges and accrued income | 490/1 | €1,834 | €3,289 | +€1,455 | +79.4% |
| Total equity and liabilities | 10/49 | €83,688 | €75,241 | -€8,447 | -10.1% |
| Equity | 10/15 | €25,000 | €33,828 | +€8,828 | +35.3% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,500 | €26,328 | +€8,828 | +50.4% |
| Amounts payable | 17/49 | €58,688 | €41,413 | -€17,275 | -29.4% |
| Amounts payable within one year | 42/48 | €58,688 | €41,413 | -€17,275 | -29.4% |
| Trade debts | 44 | €8,298 | €12,743 | +€4,444 | +53.6% |
| Suppliers | 440/4 | €8,298 | €12,743 | +€4,444 | +53.6% |
| Taxes, remuneration and social security | 45 | €27,486 | €28,670 | +€1,184 | +4.3% |
| Taxes | 450/3 | €5,804 | €5,034 | -€770 | -13.3% |
| Remuneration and social security | 454/9 | €21,682 | €23,636 | +€1,954 | +9.0% |
| Other amounts payable | 47/48 | €22,904 | - | -€22,904 | |
| Non-recurring operating income | 76A | - | €414 | +€414 | |
| Goods, raw materials, services and sundry goods | 60/61 | €50,989 | - | -€50,989 | |
| Remuneration, social security and pensions | 62 | €163,603 | €130,724 | -€32,878 | -20.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,574 | €6,362 | -€212 | -3.2% |
| Other operating charges | 640/8 | €590 | €679 | +€89 | +15.1% |
| Gross operating margin | 9900 | €185,070 | €151,679 | -€33,392 | -18.0% |
| Operating profit (loss) | 9901 | €14,303 | €13,913 | -€391 | -2.7% |
| Financial income | 75/76B | €3,365 | - | -€3,365 | |
| Recurring financial income | 75 | €3,365 | - | -€3,365 | |
| Financial charges | 65/66B | €212 | €50 | -€162 | -76.2% |
| Recurring financial charges | 65 | €212 | €50 | -€162 | -76.2% |
| Profit (loss) for the period before taxes | 9903 | €17,455 | €13,862 | -€3,593 | -20.6% |
| Income taxes | 67/77 | €5,792 | €5,034 | -€757 | -13.1% |
| Profit (loss) for the period | 9904 | €11,664 | €8,828 | -€2,836 | -24.3% |
| Profit (loss) for the period to be appropriated | 9905 | €11,664 | €8,828 | -€2,836 | -24.3% |
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 11 October 2026 via checked.be.