IBER PROMO: 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.
IBER PROMO
Largest movements
- Cash -€3,893
down €3,893 (-79.6%), from €4,891 to €999
mainly Receivables within one year (-€2,795) and Net result for the year (-€1,131)
- Receivables within one year +€2,795
up €2,795 (+4.7%), from €59,415 to €62,209
of which Other amounts receivable: +€2,795
- Profit (loss) carried forward -€1,131
down €1,131 (-4.0%), from -€27,955 to -€29,085
- Gross operating margin +€2,830
up €2,830 (+75.5%), from -€3,748 to -€918
- Financial income +€98
up €98 (+21.3%), from €461 to €560
- Financial charges +€52
up €52 (+15.6%), from €333 to €385
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €64,306 | €63,208 | -€1,098 | -1.7% |
| Current assets | 29/58 | €64,306 | €63,208 | -€1,098 | -1.7% |
| Amounts receivable within one year | 40/41 | €59,415 | €62,209 | +€2,795 | +4.7% |
| Trade receivables | 40 | €4,340 | €4,340 | = | 0.0% |
| Other amounts receivable | 41 | €55,074 | €57,869 | +€2,795 | +5.1% |
| Cash at bank and in hand | 54/58 | €4,891 | €999 | -€3,893 | -79.6% |
| Total equity and liabilities | 10/49 | €64,306 | €63,208 | -€1,098 | -1.7% |
| Equity | 10/15 | €61,391 | €60,260 | -€1,131 | -1.8% |
| Contributions | 10/11 | €62,500 | €62,500 | = | 0.0% |
| Reserves | 13 | €26,845 | €26,845 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,574 | €2,574 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,574 | €2,574 | = | 0.0% |
| Distributable reserves | 133 | €24,272 | €24,272 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,955 | -€29,085 | -€1,131 | -4.0% |
| Amounts payable | 17/49 | €2,915 | €2,948 | +€33 | +1.1% |
| Amounts payable within one year | 42/48 | €2,915 | €2,948 | +€33 | +1.1% |
| Trade debts | 44 | €2,915 | €2,948 | +€33 | +1.1% |
| Suppliers | 440/4 | €2,915 | €2,948 | +€33 | +1.1% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | -€3,748 | -€918 | +€2,830 | +75.5% |
| Operating profit (loss) | 9901 | -€4,133 | -€1,305 | +€2,827 | +68.4% |
| Financial income | 75/76B | €461 | €560 | +€98 | +21.3% |
| Recurring financial income | 75 | €461 | €560 | +€98 | +21.3% |
| Financial charges | 65/66B | €333 | €385 | +€52 | +15.6% |
| Recurring financial charges | 65 | €333 | €385 | +€52 | +15.6% |
| Profit (loss) for the period before taxes | 9903 | -€4,004 | -€1,131 | +€2,874 | +71.8% |
| Profit (loss) for the period | 9904 | -€4,004 | -€1,131 | +€2,874 | +71.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,004 | -€1,131 | +€2,874 | +71.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.