IBI: 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.
IBI
Largest movements
- Cash +€3,750
up €3,750 (+65.5%), from €5,728 to €9,478
mainly Net result for the year (+€2,807) and Tax, wage and social debts (+€937)
- Reserves +€2,807
up €2,807 (+896.8%), from €313 to €3,120
- Taxes +€937
up €937 (+821.9%), from €114 to €1,051
- Gross operating margin -€306
down €306 (-6.4%), from €4,813 to €4,507
- Other operating charges -€178
down €178 (-22.8%), from €782 to €604
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 | €236,398 | €240,148 | +€3,750 | +1.6% |
| Fixed assets | 21/28 | €230,670 | €230,670 | = | 0.0% |
| Tangible fixed assets | 22/27 | €230,670 | €230,670 | = | 0.0% |
| Other tangible fixed assets | 26 | €230,670 | €230,670 | = | 0.0% |
| Current assets | 29/58 | €5,728 | €9,478 | +€3,750 | +65.5% |
| Cash at bank and in hand | 54/58 | €5,728 | €9,478 | +€3,750 | +65.5% |
| Total equity and liabilities | 10/49 | €236,398 | €240,148 | +€3,750 | +1.6% |
| Equity | 10/15 | €230,983 | €233,790 | +€2,807 | +1.2% |
| Contributions | 10/11 | €230,670 | €230,670 | = | 0.0% |
| Reserves | 13 | €313 | €3,120 | +€2,807 | +896.8% |
| Distributable reserves | 133 | €313 | €3,120 | +€2,807 | +896.8% |
| Amounts payable | 17/49 | €5,415 | €6,358 | +€943 | +17.4% |
| Amounts payable within one year | 42/48 | €5,254 | €6,191 | +€937 | +17.8% |
| Taxes, remuneration and social security | 45 | €114 | €1,051 | +€937 | +821.9% |
| Taxes | 450/3 | €114 | €1,051 | +€937 | +821.9% |
| Other amounts payable | 47/48 | €5,140 | €5,140 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €161 | €167 | +€6 | +3.7% |
| Other operating charges | 640/8 | €782 | €604 | -€178 | -22.8% |
| Gross operating margin | 9900 | €4,813 | €4,507 | -€306 | -6.4% |
| Operating profit (loss) | 9901 | €4,031 | €3,903 | -€128 | -3.2% |
| Financial charges | 65/66B | €45 | €45 | = | 0.0% |
| Recurring financial charges | 65 | €45 | €45 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €3,986 | €3,858 | -€128 | -3.2% |
| Income taxes | 67/77 | €114 | €1,051 | +€937 | +821.9% |
| Profit (loss) for the period | 9904 | €3,872 | €2,807 | -€1,065 | -27.5% |
| Profit (loss) for the period to be appropriated | 9905 | €3,872 | €2,807 | -€1,065 | -27.5% |
Source: filed annual accounts (NBB), financial years ended 31 May 2024 and 31 May 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.