IBGynéco: 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.
IBGynéco
Largest movements
- Receivables within one year +€51,297
new in 2025: €51,297
- Intangible fixed assets -€37,243
down €37,243 (-23.7%), from €157,150 to €119,907
- Cash -€35,742
down €35,742 (-20.2%), from €177,215 to €141,473
mainly Receivables within one year (-€51,297) and Tax, wage and social debts (-€23,288)
- Tangible fixed assets -€6,210
down €6,210 (-30.5%), from €20,381 to €14,171
- Profit (loss) carried forward +€26,070
new in 2025: €26,070
- Tax, wage and social debts -€23,288
down €23,288 (-76.9%), from €30,285 to €6,997
- Trade debts -€12,843
down €12,843 (-94.7%), from €13,560 to €717
- Accrued charges and deferred income -€8,631
down €8,631 (-44.9%), from €19,203 to €10,572
- Other debts -€5,397
down €5,397 (-4.9%), from €110,861 to €105,464
- Gross operating margin -€48,669
down €48,669 (-35.6%), from €136,840 to €88,170
- Taxes -€14,045
down €14,045 (-61.7%), from €22,747 to €8,703
- Financial charges -€5,662
down €5,662 (-39.1%), from €14,490 to €8,828
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 | €398,684 | €370,514 | -€28,169 | -7.1% |
| Fixed assets | 21/28 | €177,531 | €134,078 | -€43,453 | -24.5% |
| Intangible fixed assets | 21 | €157,150 | €119,907 | -€37,243 | -23.7% |
| Tangible fixed assets | 22/27 | €20,381 | €14,171 | -€6,210 | -30.5% |
| Furniture and vehicles | 24 | €20,381 | €14,171 | -€6,210 | -30.5% |
| Current assets | 29/58 | €221,153 | €236,436 | +€15,284 | +6.9% |
| Amounts receivable within one year | 40/41 | - | €51,297 | +€51,297 | |
| Other amounts receivable | 41 | - | €51,297 | +€51,297 | |
| Current investments | 50/53 | - | €3,500 | +€3,500 | |
| Cash at bank and in hand | 54/58 | €177,215 | €141,473 | -€35,742 | -20.2% |
| Deferred charges and accrued income | 490/1 | €43,937 | €40,165 | -€3,772 | -8.6% |
| Total equity and liabilities | 10/49 | €398,684 | €370,514 | -€28,169 | -7.1% |
| Equity | 10/15 | €215,391 | €241,461 | +€26,070 | +12.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €212,391 | €212,391 | = | 0.0% |
| Distributable reserves | 133 | €212,391 | €212,391 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €26,070 | +€26,070 | |
| Amounts payable | 17/49 | €183,293 | €129,053 | -€54,240 | -29.6% |
| Amounts payable after more than one year | 17 | €5,302 | €1,079 | -€4,223 | -79.7% |
| Financial debts | 170/4 | €5,302 | €1,079 | -€4,223 | -79.7% |
| Amounts payable within one year | 42/48 | €158,788 | €117,402 | -€41,386 | -26.1% |
| Current portion of amounts payable after more than one year | 42 | €4,082 | €4,223 | +€142 | +3.5% |
| Trade debts | 44 | €13,560 | €717 | -€12,843 | -94.7% |
| Suppliers | 440/4 | €13,560 | €717 | -€12,843 | -94.7% |
| Taxes, remuneration and social security | 45 | €30,285 | €6,997 | -€23,288 | -76.9% |
| Taxes | 450/3 | €30,285 | €6,997 | -€23,288 | -76.9% |
| Other amounts payable | 47/48 | €110,861 | €105,464 | -€5,397 | -4.9% |
| Accrued charges and deferred income | 492/3 | €19,203 | €10,572 | -€8,631 | -44.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,453 | €43,453 | = | 0.0% |
| Other operating charges | 640/8 | €1,084 | €1,117 | +€34 | +3.1% |
| Gross operating margin | 9900 | €136,840 | €88,170 | -€48,669 | -35.6% |
| Operating profit (loss) | 9901 | €92,303 | €43,600 | -€48,703 | -52.8% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €14,490 | €8,828 | -€5,662 | -39.1% |
| Recurring financial charges | 65 | €14,490 | €8,828 | -€5,662 | -39.1% |
| Profit (loss) for the period before taxes | 9903 | €77,813 | €34,773 | -€43,040 | -55.3% |
| Income taxes | 67/77 | €22,747 | €8,703 | -€14,045 | -61.7% |
| Profit (loss) for the period | 9904 | €55,066 | €26,070 | -€28,995 | -52.7% |
| Profit (loss) for the period to be appropriated | 9905 | €55,066 | €26,070 | -€28,995 | -52.7% |
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 28 October 2026 via checked.be.