iBayman: 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.
iBayman
Largest movements
- Receivables within one year +€39,004
up €39,004 (+321.0%), from €12,149 to €51,153
of which Trade receivables: +€41,667
- Tangible fixed assets -€11,616
down €11,616 (-16.5%), from €70,465 to €58,850
of which Furniture and vehicles: -€13,866
- Cash -€8,011
down €8,011 (-40.0%), from €20,021 to €12,009
mainly Other debts (-€44,422) and Receivables within one year (-€39,004)
- Other debts -€44,422
down €44,422 (-47.1%), from €94,231 to €49,809
- Trade debts +€22,079
up €22,079 (+2324.1%), from €950 to €23,029
- Profit (loss) carried forward +€19,084
up €19,084, from -€17,963 to €1,121
- Tax, wage and social debts +€18,409
up €18,409 (+357.6%), from €5,148 to €23,557
- Accrued charges and deferred income +€4,197
up €4,197 (+28.4%), from €14,764 to €18,960
- Gross operating margin -€52,368
down €52,368 (-53.1%), from €98,683 to €46,315
- Depreciation -€1,029
down €1,029 (-6.4%), from €15,991 to €14,962
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 | €103,329 | €122,676 | +€19,347 | +18.7% |
| Fixed assets | 21/28 | €70,465 | €58,850 | -€11,616 | -16.5% |
| Tangible fixed assets | 22/27 | €70,465 | €58,850 | -€11,616 | -16.5% |
| Plant, machinery and equipment | 23 | €1,395 | €3,645 | +€2,250 | +161.3% |
| Furniture and vehicles | 24 | €26,050 | €12,184 | -€13,866 | -53.2% |
| Other tangible fixed assets | 26 | €43,020 | €43,020 | = | 0.0% |
| Current assets | 29/58 | €32,864 | €63,827 | +€30,963 | +94.2% |
| Amounts receivable within one year | 40/41 | €12,149 | €51,153 | +€39,004 | +321.0% |
| Trade receivables | 40 | - | €41,667 | +€41,667 | |
| Other amounts receivable | 41 | €12,149 | €9,486 | -€2,663 | -21.9% |
| Cash at bank and in hand | 54/58 | €20,021 | €12,009 | -€8,011 | -40.0% |
| Deferred charges and accrued income | 490/1 | €694 | €664 | -€30 | -4.3% |
| Total equity and liabilities | 10/49 | €103,329 | €122,676 | +€19,347 | +18.7% |
| Equity | 10/15 | -€11,763 | €7,321 | +€19,084 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,963 | €1,121 | +€19,084 | |
| Amounts payable | 17/49 | €115,092 | €115,356 | +€263 | +0.2% |
| Amounts payable within one year | 42/48 | €100,329 | €96,395 | -€3,933 | -3.9% |
| Trade debts | 44 | €950 | €23,029 | +€22,079 | +2324.1% |
| Suppliers | 440/4 | €950 | €23,029 | +€22,079 | +2324.1% |
| Taxes, remuneration and social security | 45 | €5,148 | €23,557 | +€18,409 | +357.6% |
| Taxes | 450/3 | €5,148 | €23,557 | +€18,409 | +357.6% |
| Other amounts payable | 47/48 | €94,231 | €49,809 | -€44,422 | -47.1% |
| Accrued charges and deferred income | 492/3 | €14,764 | €18,960 | +€4,197 | +28.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,991 | €14,962 | -€1,029 | -6.4% |
| Other operating charges | 640/8 | €626 | €646 | +€20 | +3.3% |
| Gross operating margin | 9900 | €98,683 | €46,315 | -€52,368 | -53.1% |
| Operating profit (loss) | 9901 | €82,066 | €30,707 | -€51,359 | -62.6% |
| Financial charges | 65/66B | €11,581 | €11,079 | -€502 | -4.3% |
| Recurring financial charges | 65 | €11,581 | €11,079 | -€502 | -4.3% |
| Profit (loss) for the period before taxes | 9903 | €70,485 | €19,628 | -€50,857 | -72.2% |
| Income taxes | 67/77 | €514 | €544 | +€30 | +5.9% |
| Profit (loss) for the period | 9904 | €69,971 | €19,084 | -€50,887 | -72.7% |
| Profit (loss) for the period to be appropriated | 9905 | €69,971 | €19,084 | -€50,887 | -72.7% |
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 4 October 2026 via checked.be.