IBEX CONSULTING: 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.
IBEX CONSULTING
Largest movements
- Receivables within one year -€25,759
down €25,759 (-19.9%), from €129,194 to €103,434
of which Other amounts receivable: -€24,127
- Cash -€9,003
down €9,003 (-89.9%), from €10,013 to €1,010
mainly Net result for the year (-€66,346) and Trade debts (-€25,827)
- Tangible fixed assets -€2,171
down €2,171 (-4.5%), from €48,249 to €46,077
of which Other tangible fixed assets: -€4,209
- Other debts +€67,690
new in 2025: €67,690
- Profit (loss) carried forward -€66,346
down €66,346 (-80.6%), from €82,334 to €15,988
- Trade debts -€25,827
down €25,827 (-35.9%), from €71,909 to €46,081
- Tax, wage and social debts -€12,450
down €12,450 (-44.1%), from €28,213 to €15,763
of which Taxes: -€17,655
- Financial charges +€111,678
up €111,678 (+1574.6%), from €7,093 to €118,770
- Gross operating margin +€15,577
up €15,577 (+35.4%), from €43,973 to €59,550
- Taxes -€7,628
down €7,628 (-95.1%), from €8,021 to €393
- Financial income -€732
down €732 (-100.0%), from €732 to €0
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 | €187,455 | €150,522 | -€36,934 | -19.7% |
| Fixed assets | 21/28 | €48,249 | €46,077 | -€2,171 | -4.5% |
| Tangible fixed assets | 22/27 | €48,249 | €46,077 | -€2,171 | -4.5% |
| Furniture and vehicles | 24 | €6,114 | €8,152 | +€2,037 | +33.3% |
| Other tangible fixed assets | 26 | €42,134 | €37,925 | -€4,209 | -10.0% |
| Current assets | 29/58 | €139,207 | €104,445 | -€34,762 | -25.0% |
| Amounts receivable within one year | 40/41 | €129,194 | €103,434 | -€25,759 | -19.9% |
| Trade receivables | 40 | €105,067 | €103,434 | -€1,633 | -1.6% |
| Other amounts receivable | 41 | €24,127 | €0 | -€24,127 | -100.0% |
| Cash at bank and in hand | 54/58 | €10,013 | €1,010 | -€9,003 | -89.9% |
| Total equity and liabilities | 10/49 | €187,455 | €150,522 | -€36,934 | -19.7% |
| Equity | 10/15 | €87,334 | €20,988 | -€66,346 | -76.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €82,334 | €15,988 | -€66,346 | -80.6% |
| Amounts payable | 17/49 | €100,122 | €129,534 | +€29,412 | +29.4% |
| Amounts payable within one year | 42/48 | €100,122 | €129,534 | +€29,412 | +29.4% |
| Trade debts | 44 | €71,909 | €46,081 | -€25,827 | -35.9% |
| Suppliers | 440/4 | €71,909 | €46,081 | -€25,827 | -35.9% |
| Taxes, remuneration and social security | 45 | €28,213 | €15,763 | -€12,450 | -44.1% |
| Taxes | 450/3 | €28,213 | €10,559 | -€17,655 | -62.6% |
| Remuneration and social security | 454/9 | - | €5,205 | +€5,205 | |
| Other amounts payable | 47/48 | - | €67,690 | +€67,690 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,183 | €6,733 | +€549 | +8.9% |
| Gross operating margin | 9900 | €43,973 | €59,550 | +€15,577 | +35.4% |
| Operating profit (loss) | 9901 | €37,790 | €52,817 | +€15,027 | +39.8% |
| Financial income | 75/76B | €732 | €0 | -€732 | -100.0% |
| Recurring financial income | 75 | €732 | €0 | -€732 | -100.0% |
| Financial charges | 65/66B | €7,093 | €118,770 | +€111,678 | +1574.6% |
| Recurring financial charges | 65 | €7,093 | €118,770 | +€111,678 | +1574.6% |
| Profit (loss) for the period before taxes | 9903 | €31,429 | -€65,953 | -€97,382 | |
| Income taxes | 67/77 | €8,021 | €393 | -€7,628 | -95.1% |
| Profit (loss) for the period | 9904 | €23,408 | -€66,346 | -€89,754 | |
| Profit (loss) for the period to be appropriated | 9905 | €23,408 | -€66,346 | -€89,754 |
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 11 October 2026 via checked.be.