IBERIS: 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.
IBERIS
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Short-term financial debts -€1.2m
down €1.2m (-14.9%), from €8.1m to €6.9m
- Profit (loss) carried forward +€842,988
up €842,988 (+11.8%), from €7.2m to €8.0m
- Debts after one year +€626,014
up €626,014 (+33.4%), from €1.9m to €2.5m
- Financial charges -€339,179
down €339,179 (-84.5%), from €401,258 to €62,079
of which Non-recurring financial charges: -€338,069
- Gross operating margin -€65,684
down €65,684 (-62.1%), from €105,730 to €40,046
- Financial income +€56,863
up €56,863 (+6.4%), from €891,890 to €948,753
of which Non-recurring financial income: +€57,955
- Depreciation -€3,975
down €3,975 (-28.2%), from €14,081 to €10,106
- Staff costs -€2,172
down €2,172 (-3.0%), from €72,020 to €69,848
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 | €26,830,121 | €27,140,344 | +€310,224 | +1.2% |
| Fixed assets | 21/28 | €25,160,935 | €25,350,091 | +€189,156 | +0.8% |
| Tangible fixed assets | 22/27 | €158,769 | €148,663 | -€10,106 | -6.4% |
| Land and buildings | 22 | €138,569 | €138,569 | = | 0.0% |
| Plant, machinery and equipment | 23 | €1,653 | €1,095 | -€559 | -33.8% |
| Furniture and vehicles | 24 | €18,548 | €9,000 | -€9,548 | -51.5% |
| Financial fixed assets | 28 | €25,002,165 | €25,201,428 | +€199,263 | +0.8% |
| Current assets | 29/58 | €1,669,186 | €1,790,253 | +€121,067 | +7.3% |
| Amounts receivable after more than one year | 29 | €5,467 | €5,686 | +€219 | +4.0% |
| Other amounts receivable | 291 | €5,467 | €5,686 | +€219 | +4.0% |
| Stocks and contracts in progress | 3 | €1,582,788 | €1,582,788 | = | 0.0% |
| Stocks | 30/36 | €1,582,788 | €1,582,788 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €64,963 | €189,856 | +€124,892 | +192% |
| Trade receivables | 40 | €18,982 | €147,345 | +€128,363 | +676% |
| Other amounts receivable | 41 | €45,981 | €42,510 | -€3,471 | -7.5% |
| Cash at bank and in hand | 54/58 | €5,535 | €3,350 | -€2,185 | -39.5% |
| Deferred charges and accrued income | 490/1 | €10,433 | €8,574 | -€1,858 | -17.8% |
| Total equity and liabilities | 10/49 | €26,830,121 | €27,140,344 | +€310,224 | +1.2% |
| Equity | 10/15 | €16,720,705 | €17,563,693 | +€842,988 | +5.0% |
| Contributions | 10/11 | €9,567,520 | €9,567,520 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,153,185 | €7,996,173 | +€842,988 | +11.8% |
| Amounts payable | 17/49 | €10,109,416 | €9,576,651 | -€532,765 | -5.3% |
| Amounts payable after more than one year | 17 | €1,873,069 | €2,499,082 | +€626,014 | +33.4% |
| Financial debts | 170/4 | €1,873,069 | €2,499,082 | +€626,014 | +33.4% |
| Amounts payable within one year | 42/48 | €8,190,475 | €7,034,982 | -€1.2m | -14.1% |
| Financial debts | 43 | €8,142,835 | €6,926,951 | -€1.2m | -14.9% |
| Other loans | 439 | €8,142,835 | €6,926,951 | -€1.2m | -14.9% |
| Trade debts | 44 | €5,282 | €92,124 | +€86,842 | +1,644% |
| Suppliers | 440/4 | €5,282 | €92,124 | +€86,842 | +1,644% |
| Taxes, remuneration and social security | 45 | €42,358 | €15,907 | -€26,451 | -62.4% |
| Taxes | 450/3 | €37,421 | €11,013 | -€26,408 | -70.6% |
| Remuneration and social security | 454/9 | €4,937 | €4,894 | -€43 | -0.9% |
| Accrued charges and deferred income | 492/3 | €45,872 | €42,586 | -€3,286 | -7.2% |
| Remuneration, social security and pensions | 62 | €72,020 | €69,848 | -€2,172 | -3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,081 | €10,106 | -€3,975 | -28.2% |
| Other operating charges | 640/8 | €3,644 | €2,822 | -€822 | -22.6% |
| Gross operating margin | 9900 | €105,730 | €40,046 | -€65,684 | -62.1% |
| Operating profit (loss) | 9901 | €15,985 | -€42,730 | -€58,715 | |
| Financial income | 75/76B | €891,890 | €948,753 | +€56,863 | +6.4% |
| Recurring financial income | 75 | €891,890 | €890,798 | -€1,092 | -0.1% |
| Non-recurring financial income | 76B | €0 | €57,955 | +€57,955 | |
| Financial charges | 65/66B | €401,258 | €62,079 | -€339,179 | -84.5% |
| Recurring financial charges | 65 | €63,189 | €62,079 | -€1,110 | -1.8% |
| Non-recurring financial charges | 66B | €338,069 | €0 | -€338,069 | -100% |
| Profit (loss) for the period before taxes | 9903 | €506,617 | €843,944 | +€337,327 | +66.6% |
| Income taxes | 67/77 | €1,144 | €956 | -€188 | -16.4% |
| Profit (loss) for the period | 9904 | €505,474 | €842,988 | +€337,515 | +66.8% |
| Profit (loss) for the period to be appropriated | 9905 | €505,474 | €842,988 | +€337,515 | +66.8% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.