IBENS PROPERTY DEVELOPMENT: 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.
IBENS PROPERTY DEVELOPMENT
Largest movements
No asset line moved by more than 1% of the balance sheet total.
No liability line moved by more than 1% of the balance sheet total.
- Services and other goods -€3,324
no longer reported in 2025 (was €3,324)
- Gross operating margin -€3,308
new in 2025: -€3,308
- Financial income -€937
down €937 (-18.6%), from €5,024 to €4,087
of which Financial income: -€937
- Other operating charges -€203
down €203 (-12.0%), from €1,694 to €1,491
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 | €1,701,314 | €1,701,483 | +€170 | 0.0% |
| Current assets | 29/58 | €1,701,314 | €1,701,483 | +€170 | 0.0% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €1,629,387 | €1,634,212 | +€4,824 | +0.3% |
| Other amounts receivable | 41 | €1,629,387 | €1,634,212 | +€4,824 | +0.3% |
| Cash at bank and in hand | 54/58 | €71,926 | €67,272 | -€4,654 | -6.5% |
| Total equity and liabilities | 10/49 | €1,701,314 | €1,701,483 | +€170 | 0.0% |
| Equity | 10/15 | €1,700,438 | €1,699,548 | -€890 | -0.1% |
| Contributions | 10/11 | €1,500,000 | €1,500,000 | = | 0.0% |
| Capital | 10 | €1,500,000 | €1,500,000 | = | 0.0% |
| Issued capital | 100 | €1,500,000 | €1,500,000 | = | 0.0% |
| Reserves | 13 | €200,438 | €199,548 | -€890 | -0.4% |
| Non-distributable reserves | 130/1 | €150,000 | €150,000 | = | 0.0% |
| Legal reserve | 130 | €150,000 | €150,000 | = | 0.0% |
| Distributable reserves | 133 | €50,438 | €49,548 | -€890 | -1.8% |
| Amounts payable | 17/49 | €876 | €1,936 | +€1,060 | +121.0% |
| Amounts payable within one year | 42/48 | €876 | €1,936 | +€1,060 | +121.0% |
| Trade debts | 44 | €876 | €1,936 | +€1,060 | +121.0% |
| Suppliers | 440/4 | €876 | €1,936 | +€1,060 | +121.0% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Operating charges | 60/66A | €5,017 | - | -€5,017 | |
| Services and other goods | 61 | €3,324 | - | -€3,324 | |
| Other operating charges | 640/8 | €1,694 | €1,491 | -€203 | -12.0% |
| Gross operating margin | 9900 | - | -€3,308 | -€3,308 | |
| Operating profit (loss) | 9901 | -€5,017 | -€4,798 | +€219 | +4.4% |
| Financial income | 75/76B | €5,024 | €4,087 | -€937 | -18.6% |
| Recurring financial income | 75 | €5,024 | €4,087 | -€937 | -18.6% |
| Income from current assets | 751 | €5,024 | - | -€5,024 | |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €176 | €178 | +€1 | +0.8% |
| Recurring financial charges | 65 | €176 | €178 | +€1 | +0.8% |
| Other financial charges | 652/9 | €176 | - | -€176 | |
| Profit (loss) for the period before taxes | 9903 | -€170 | -€889 | -€719 | -423.9% |
| Income taxes | 67/77 | €1 | €1 | +€0 | +70.1% |
| Taxes | 670/3 | €1 | - | -€1 | |
| Profit (loss) for the period | 9904 | -€170 | -€890 | -€720 | -422.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€170 | -€890 | -€720 | -422.5% |
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 7 October 2026 via checked.be.