Ibika: 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.
Ibika
Largest movements
- Cash -€27,620
down €27,620 (-83.5%), from €33,078 to €5,458
mainly Advances received (-€12,469) and Investment in fixed assets (net) (-€9,155)
- Financial fixed assets +€9,155
up €9,155 (+339%), from €2,700 to €11,855
- Deferred charges and accrued income +€1,662
new in 2025: €1,662
- Tangible fixed assets -€723
down €723 (-75.0%), from €965 to €241
- Advances received -€12,469
no longer reported in 2025 (was €12,469)
- Profit (loss) carried forward -€4,826
down €4,826 (-58.2%), from -€8,287 to -€13,113
- Other debts +€3,744
up €3,744 (+26.4%), from €14,182 to €17,926
- Tax, wage and social debts -€2,766
down €2,766 (-39.8%), from €6,955 to €4,189
of which Remuneration and social security: -€1,647
- Trade debts -€991
down €991 (-7.3%), from €13,553 to €12,562
- Gross operating margin -€9,284
down €9,284 (-64.5%), from €14,388 to €5,103
- Taxes -€4,332
down €4,332, from €3,331 to -€1,001
- Other operating charges +€775
up €775 (+31.3%), from €2,476 to €3,251
- Staff costs -€274
down €274 (-3.8%), from €7,208 to €6,934
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 | €46,932 | €29,624 | -€17,308 | -36.9% |
| Fixed assets | 21/28 | €3,665 | €12,096 | +€8,432 | +230% |
| Tangible fixed assets | 22/27 | €965 | €241 | -€723 | -75.0% |
| Plant, machinery and equipment | 23 | €965 | €241 | -€723 | -75.0% |
| Financial fixed assets | 28 | €2,700 | €11,855 | +€9,155 | +339% |
| Current assets | 29/58 | €43,267 | €17,528 | -€25,739 | -59.5% |
| Stocks and contracts in progress | 3 | €5,000 | €5,000 | = | 0.0% |
| Stocks | 30/36 | €5,000 | €5,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €5,190 | €5,408 | +€218 | +4.2% |
| Other amounts receivable | 41 | €5,190 | €5,408 | +€218 | +4.2% |
| Cash at bank and in hand | 54/58 | €33,078 | €5,458 | -€27,620 | -83.5% |
| Deferred charges and accrued income | 490/1 | - | €1,662 | +€1,662 | |
| Total equity and liabilities | 10/49 | €46,932 | €29,624 | -€17,308 | -36.9% |
| Equity | 10/15 | -€227 | -€5,053 | -€4,826 | -2,123% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,287 | -€13,113 | -€4,826 | -58.2% |
| Amounts payable | 17/49 | €47,159 | €34,677 | -€12,482 | -26.5% |
| Amounts payable within one year | 42/48 | €47,159 | €34,677 | -€12,482 | -26.5% |
| Trade debts | 44 | €13,553 | €12,562 | -€991 | -7.3% |
| Suppliers | 440/4 | €13,553 | €12,562 | -€991 | -7.3% |
| Advances received on contracts in progress | 46 | €12,469 | - | -€12,469 | |
| Taxes, remuneration and social security | 45 | €6,955 | €4,189 | -€2,766 | -39.8% |
| Taxes | 450/3 | €2,013 | €894 | -€1,119 | -55.6% |
| Remuneration and social security | 454/9 | €4,943 | €3,296 | -€1,647 | -33.3% |
| Other amounts payable | 47/48 | €14,182 | €17,926 | +€3,744 | +26.4% |
| Remuneration, social security and pensions | 62 | €7,208 | €6,934 | -€274 | -3.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €723 | €723 | = | 0.0% |
| Other operating charges | 640/8 | €2,476 | €3,251 | +€775 | +31.3% |
| Gross operating margin | 9900 | €14,388 | €5,103 | -€9,284 | -64.5% |
| Operating profit (loss) | 9901 | €3,981 | -€5,805 | -€9,786 | |
| Financial income | 75/76B | €60 | €124 | +€64 | +107% |
| Recurring financial income | 75 | €60 | €124 | +€64 | +107% |
| Financial charges | 65/66B | €152 | €145 | -€6 | -4.2% |
| Recurring financial charges | 65 | €152 | €145 | -€6 | -4.2% |
| Profit (loss) for the period before taxes | 9903 | €3,889 | -€5,827 | -€9,715 | |
| Income taxes | 67/77 | €3,331 | -€1,001 | -€4,332 | |
| Profit (loss) for the period | 9904 | €557 | -€4,826 | -€5,383 | |
| Profit (loss) for the period to be appropriated | 9905 | €557 | -€4,826 | -€5,383 |
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 16 October 2026 via checked.be.