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
- Receivables within one year -€2,697
down €2,697 (-35.6%), from €7,572 to €4,875
- Tangible fixed assets +€2,500
new in 2025: €2,500
- Deferred charges and accrued income -€523
down €523 (-99.6%), from €525 to €2
- Profit (loss) carried forward -€8,590
down €8,590 (-21.1%), from -€40,761 to -€49,351
- Trade debts +€8,322
up €8,322 (+400%), from €2,083 to €10,404
- Tax, wage and social debts -€468
down €468 (-31.5%), from €1,486 to €1,018
- Gross operating margin -€11,158
down €11,158, from €3,759 to -€7,399
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 | €8,123 | €7,387 | -€737 | -9.1% |
| Fixed assets | 21/28 | €22 | €2,500 | +€2,478 | +11,217% |
| Tangible fixed assets | 22/27 | - | €2,500 | +€2,500 | |
| Plant, machinery and equipment | 23 | - | €2,500 | +€2,500 | |
| Financial fixed assets | 28 | €22 | - | -€22 | |
| Current assets | 29/58 | €8,101 | €4,887 | -€3,214 | -39.7% |
| Amounts receivable within one year | 40/41 | €7,572 | €4,875 | -€2,697 | -35.6% |
| Other amounts receivable | 41 | €7,572 | €4,875 | -€2,697 | -35.6% |
| Cash at bank and in hand | 54/58 | €4 | €9 | +€5 | +132% |
| Deferred charges and accrued income | 490/1 | €525 | €2 | -€523 | -99.6% |
| Total equity and liabilities | 10/49 | €8,123 | €7,387 | -€737 | -9.1% |
| Equity | 10/15 | €4,554 | -€4,036 | -€8,590 | |
| Contributions | 10/11 | €45,315 | €45,315 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€40,761 | -€49,351 | -€8,590 | -21.1% |
| Amounts payable | 17/49 | €3,569 | €11,423 | +€7,854 | +220% |
| Amounts payable within one year | 42/48 | €3,569 | €11,423 | +€7,854 | +220% |
| Trade debts | 44 | €2,083 | €10,404 | +€8,322 | +400% |
| Suppliers | 440/4 | €2,083 | €10,404 | +€8,322 | +400% |
| Taxes, remuneration and social security | 45 | €1,486 | €1,018 | -€468 | -31.5% |
| Taxes | 450/3 | €1,486 | €1,018 | -€468 | -31.5% |
| Other operating charges | 640/8 | €118 | €120 | +€2 | +1.7% |
| Gross operating margin | 9900 | €3,759 | -€7,399 | -€11,158 | |
| Operating profit (loss) | 9901 | €3,641 | -€7,519 | -€11,160 | |
| Financial charges | 65/66B | €45 | €32 | -€13 | -29.8% |
| Recurring financial charges | 65 | €45 | €32 | -€13 | -29.8% |
| Profit (loss) for the period before taxes | 9903 | €3,596 | -€7,550 | -€11,146 | |
| Income taxes | 67/77 | €1,018 | €1,040 | +€21 | +2.1% |
| Profit (loss) for the period | 9904 | €2,578 | -€8,590 | -€11,168 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,578 | -€8,590 | -€11,168 |
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 18 October 2026 via checked.be.