Iberion: 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.
What changed
Iberion
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
-€85,424
2023 · -€41,427-€43,998
Equity
-€310,599
2023 · -€225,175-€85,424
Cash
€144,789
2023 · €160,610-€15,821
Balance sheet total
€3.9m
2023 · €3.7m+€250,751
Largest movements
Assets
- Receivables after one year +€287,700
up €287,700 (+14.4%), from €2.0m to €2.3m
Equity and liabilities
- Debts after one year +€336,452
up €336,452 (+8.7%), from €3.8m to €4.2m
- Profit (loss) carried forward -€85,424
down €85,424 (-20.1%), from -€425,175 to -€510,599
Income statement
- Depreciation +€29,560
up €29,560, from €0 to €29,560
- Gross operating margin -€12,162
down €12,162, from €4,407 to -€7,755
- Financial charges +€2,611
up €2,611 (+5.9%), from €43,995 to €46,606
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.
Result 2023
-€41,427
Gross operating margin
-€12,162
Depreciation
-€29,560
Other operating charges
+€38
Other operating items
+€293
Financial income
+€4
Financial charges
-€2,611
Result 2024
-€85,424
Cash bridge derived
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.
From operations
-€347,907
Investment
-€4,366
Financing
+€336,452
Cash 2023
€160,610
From operations (derived)
-€347,907
Net result for the year
-€85,424
Depreciation
+€29,560
Receivables after one year
-€287,700
Receivables within one year
-€4,066
Trade debts
+€2,232
Tax, wage and social debts
-€2,509
Investment (derived)
-€4,366
Investment in fixed assets (net)
-€4,366
Financing
+€336,452
Debts after one year
+€336,452
Cash 2024
€144,789
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,651,261 | €3,902,012 | +€250,751 | +6.9% |
| Fixed assets | 21/28 | €1,289,899 | €1,264,705 | -€25,194 | -2.0% |
| Tangible fixed assets | 22/27 | €1,287,534 | €1,260,060 | -€27,474 | -2.1% |
| Land and buildings | 22 | €1,206,467 | €1,177,700 | -€28,767 | -2.4% |
| Plant, machinery and equipment | 23 | €81,067 | €82,360 | +€1,293 | +1.6% |
| Financial fixed assets | 28 | €2,364 | €4,645 | +€2,280 | +96.4% |
| Current assets | 29/58 | €2,361,362 | €2,637,307 | +€275,945 | +11.7% |
| Amounts receivable after more than one year | 29 | €1,992,866 | €2,280,566 | +€287,700 | +14.4% |
| Other amounts receivable | 291 | €1,992,866 | €2,280,566 | +€287,700 | +14.4% |
| Amounts receivable within one year | 40/41 | €207,886 | €211,952 | +€4,066 | +2.0% |
| Trade receivables | 40 | €24,666 | €25,264 | +€598 | +2.4% |
| Other amounts receivable | 41 | €183,220 | €186,689 | +€3,469 | +1.9% |
| Cash at bank and in hand | 54/58 | €160,610 | €144,789 | -€15,821 | -9.9% |
| Total equity and liabilities | 10/49 | €3,651,261 | €3,902,012 | +€250,751 | +6.9% |
| Equity | 10/15 | -€225,175 | -€310,599 | -€85,424 | -37.9% |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€425,175 | -€510,599 | -€85,424 | -20.1% |
| Amounts payable | 17/49 | €3,876,436 | €4,212,611 | +€336,175 | +8.7% |
| Amounts payable after more than one year | 17 | €3,845,270 | €4,181,722 | +€336,452 | +8.7% |
| Financial debts | 170/4 | €3,845,270 | €4,181,722 | +€336,452 | +8.7% |
| Amounts payable within one year | 42/48 | €31,166 | €30,889 | -€277 | -0.9% |
| Trade debts | 44 | €655 | €2,887 | +€2,232 | +340.8% |
| Suppliers | 440/4 | €655 | €2,887 | +€2,232 | +340.8% |
| Taxes, remuneration and social security | 45 | €2,599 | €90 | -€2,509 | -96.5% |
| Taxes | 450/3 | €2,599 | €90 | -€2,509 | -96.5% |
| Other amounts payable | 47/48 | €27,913 | €27,913 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | €29,560 | +€29,560 | |
| Other operating charges | 640/8 | €1,545 | €1,507 | -€38 | -2.5% |
| Non-recurring operating charges | 66A | €293 | €0 | -€293 | -100.0% |
| Gross operating margin | 9900 | €4,407 | -€7,755 | -€12,162 | |
| Operating profit (loss) | 9901 | €2,569 | -€38,822 | -€41,391 | |
| Financial income | 75/76B | - | €4 | +€4 | |
| Recurring financial income | 75 | - | €4 | +€4 | |
| Financial charges | 65/66B | €43,995 | €46,606 | +€2,611 | +5.9% |
| Recurring financial charges | 65 | €43,995 | €46,606 | +€2,611 | +5.9% |
| Profit (loss) for the period before taxes | 9903 | -€41,427 | -€85,424 | -€43,998 | -106.2% |
| Profit (loss) for the period | 9904 | -€41,427 | -€85,424 | -€43,998 | -106.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€41,427 | -€85,424 | -€43,998 | -106.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.