iBC CONCEPT: 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.
iBC CONCEPT
Largest movements
- Receivables within one year -€375,526
down €375,526 (-71.8%), from €522,744 to €147,218
of which Trade receivables: -€460,419
- Cash -€50,829
down €50,829 (-86.6%), from €58,698 to €7,870
mainly Tax, wage and social debts (-€177,728) and Other debts (-€121,557)
- Stocks and contracts +€19,900
up €19,900 (+995%), from €2,000 to €21,900
- Tax, wage and social debts -€177,728
down €177,728 (-98.4%), from €180,604 to €2,876
- Other debts -€121,557
down €121,557 (-32.3%), from €376,476 to €254,919
- Profit (loss) carried forward -€62,642
down €62,642 (-72.0%), from -€87,017 to -€149,659
- Trade debts -€46,153
down €46,153 (-82.3%), from €56,102 to €9,949
- Gross operating margin -€207,833
down €207,833, from €153,293 to -€54,540
- Financial charges -€126,187
down €126,187 (-95.6%), from €132,053 to €5,866
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 | €593,236 | €185,156 | -€408,080 | -68.8% |
| Fixed assets | 21/28 | €4,885 | €3,735 | -€1,149 | -23.5% |
| Tangible fixed assets | 22/27 | €4,785 | €3,636 | -€1,149 | -24.0% |
| Plant, machinery and equipment | 23 | €2,286 | €1,902 | -€385 | -16.8% |
| Furniture and vehicles | 24 | €2,499 | €1,734 | -€765 | -30.6% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €588,352 | €181,421 | -€406,930 | -69.2% |
| Stocks and contracts in progress | 3 | €2,000 | €21,900 | +€19,900 | +995% |
| Stocks | 30/36 | €2,000 | €21,900 | +€19,900 | +995% |
| Amounts receivable within one year | 40/41 | €522,744 | €147,218 | -€375,526 | -71.8% |
| Trade receivables | 40 | €494,296 | €33,877 | -€460,419 | -93.1% |
| Other amounts receivable | 41 | €28,448 | €113,341 | +€84,893 | +298% |
| Cash at bank and in hand | 54/58 | €58,698 | €7,870 | -€50,829 | -86.6% |
| Deferred charges and accrued income | 490/1 | €4,909 | €4,433 | -€476 | -9.7% |
| Total equity and liabilities | 10/49 | €593,236 | €185,156 | -€408,080 | -68.8% |
| Equity | 10/15 | -€19,946 | -€82,588 | -€62,642 | -314% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €48,471 | €48,471 | = | 0.0% |
| Distributable reserves | 133 | €48,471 | €48,471 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€87,017 | -€149,659 | -€62,642 | -72.0% |
| Amounts payable | 17/49 | €613,182 | €267,744 | -€345,438 | -56.3% |
| Amounts payable within one year | 42/48 | €613,182 | €267,744 | -€345,438 | -56.3% |
| Trade debts | 44 | €56,102 | €9,949 | -€46,153 | -82.3% |
| Suppliers | 440/4 | €56,102 | €9,949 | -€46,153 | -82.3% |
| Taxes, remuneration and social security | 45 | €180,604 | €2,876 | -€177,728 | -98.4% |
| Taxes | 450/3 | €180,604 | €2,876 | -€177,728 | -98.4% |
| Other amounts payable | 47/48 | €376,476 | €254,919 | -€121,557 | -32.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,484 | €1,149 | -€335 | -22.5% |
| Other operating charges | 640/8 | €1,449 | €1,622 | +€172 | +11.9% |
| Gross operating margin | 9900 | €153,293 | -€54,540 | -€207,833 | |
| Operating profit (loss) | 9901 | €150,360 | -€57,311 | -€207,671 | |
| Financial income | 75/76B | - | €840 | +€840 | |
| Recurring financial income | 75 | - | €840 | +€840 | |
| Financial charges | 65/66B | €132,053 | €5,866 | -€126,187 | -95.6% |
| Recurring financial charges | 65 | €132,053 | €5,866 | -€126,187 | -95.6% |
| Profit (loss) for the period before taxes | 9903 | €18,307 | -€62,337 | -€80,644 | |
| Income taxes | 67/77 | €437 | €305 | -€132 | -30.3% |
| Profit (loss) for the period | 9904 | €17,870 | -€62,642 | -€80,512 | |
| Profit (loss) for the period to be appropriated | 9905 | €17,870 | -€62,642 | -€80,512 |
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 15 October 2026 via checked.be.