IBH10: 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.
IBH10
Largest movements
- Cash +€32,344
up €32,344 (+213.6%), from €15,140 to €47,484
mainly Other debts (+€74,800) and Net result for the year (+€39,871)
- Receivables within one year +€15,912
up €15,912 (+15.3%), from €103,664 to €119,576
of which Trade receivables: +€10,629
- Other debts +€74,800
new in 2025: €74,800
- Reserves -€47,724
down €47,724 (-44.7%), from €106,860 to €59,136
of which Distributable reserves: -€47,724
- Tax, wage and social debts +€11,324
up €11,324 (+1756.5%), from €645 to €11,969
of which Taxes: +€7,783
- Profit (loss) carried forward +€7,595
no longer reported in 2025 (was -€7,595)
- Trade debts +€2,262
up €2,262 (+116.4%), from €1,943 to €4,204
- Gross operating margin +€89,112
up €89,112, from -€40,181 to €48,931
- Staff costs +€4,308
new in 2025: €4,308
- Taxes +€3,228
new in 2025: €3,228
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 | €120,452 | €168,709 | +€48,256 | +40.1% |
| Fixed assets | 21/28 | €450 | €450 | = | 0.0% |
| Financial fixed assets | 28 | €450 | €450 | = | 0.0% |
| Current assets | 29/58 | €120,002 | €168,259 | +€48,256 | +40.2% |
| Stocks and contracts in progress | 3 | €1,199 | €1,199 | = | 0.0% |
| Stocks | 30/36 | €1,199 | €1,199 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €103,664 | €119,576 | +€15,912 | +15.3% |
| Trade receivables | 40 | €4,571 | €15,200 | +€10,629 | +232.5% |
| Other amounts receivable | 41 | €99,093 | €104,376 | +€5,284 | +5.3% |
| Cash at bank and in hand | 54/58 | €15,140 | €47,484 | +€32,344 | +213.6% |
| Total equity and liabilities | 10/49 | €120,452 | €168,709 | +€48,256 | +40.1% |
| Equity | 10/15 | €117,865 | €77,736 | -€40,129 | -34.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €106,860 | €59,136 | -€47,724 | -44.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €105,000 | €57,276 | -€47,724 | -45.5% |
| Profit (loss) carried forward | 14 | -€7,595 | - | +€7,595 | |
| Amounts payable | 17/49 | €2,587 | €90,973 | +€88,386 | +3416.0% |
| Amounts payable within one year | 42/48 | €2,587 | €90,973 | +€88,386 | +3416.0% |
| Trade debts | 44 | €1,943 | €4,204 | +€2,262 | +116.4% |
| Suppliers | 440/4 | €1,943 | €4,204 | +€2,262 | +116.4% |
| Taxes, remuneration and social security | 45 | €645 | €11,969 | +€11,324 | +1756.5% |
| Taxes | 450/3 | €645 | €8,428 | +€7,783 | +1207.2% |
| Remuneration and social security | 454/9 | - | €3,541 | +€3,541 | |
| Other amounts payable | 47/48 | - | €74,800 | +€74,800 | |
| Remuneration, social security and pensions | 62 | - | €4,308 | +€4,308 | |
| Other operating charges | 640/8 | €869 | €1,139 | +€270 | +31.1% |
| Non-recurring operating charges | 66A | €8,177 | - | -€8,177 | |
| Gross operating margin | 9900 | -€40,181 | €48,931 | +€89,112 | |
| Operating profit (loss) | 9901 | -€49,227 | €43,484 | +€92,711 | |
| Financial income | 75/76B | €6 | - | -€6 | |
| Recurring financial income | 75 | €6 | - | -€6 | |
| Financial charges | 65/66B | €104 | €385 | +€281 | +269.6% |
| Recurring financial charges | 65 | €104 | €385 | +€281 | +269.6% |
| Profit (loss) for the period before taxes | 9903 | -€49,325 | €43,098 | +€92,423 | |
| Income taxes | 67/77 | - | €3,228 | +€3,228 | |
| Profit (loss) for the period | 9904 | -€49,325 | €39,871 | +€89,195 | |
| Profit (loss) for the period to be appropriated | 9905 | -€49,325 | €39,871 | +€89,195 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.