IBIS 4: 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.
IBIS 4
Largest movements
- Receivables within one year -€24,158
down €24,158 (-82.9%), from €29,124 to €4,967
of which Other amounts receivable: -€29,124
- Tangible fixed assets +€10,635
up €10,635 (+22.7%), from €46,937 to €57,572
of which Furniture and vehicles: +€14,235
- Cash +€5,677
up €5,677 (+68.9%), from €8,242 to €13,919
mainly Net result for the year (+€54,930) and Receivables within one year (+€24,158)
- Debts after one year -€61,490
no longer reported in 2025 (was €61,490)
- Reserves +€54,930
new in 2025: €54,930
- Current portion of long-term debt -€8,998
no longer reported in 2025 (was €8,998)
- Tax, wage and social debts +€6,560
new in 2025: €6,560
- Gross operating margin +€60,107
up €60,107, from -€3,272 to €56,835
- Taxes +€5,518
new in 2025: €5,518
- Depreciation -€5,516
down €5,516 (-54.2%), from €10,181 to €4,665
- Financial income +€3,444
up €3,444 (+46.8%), from €7,355 to €10,800
of which Financial income: +€9,244
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 | €84,800 | €76,458 | -€8,342 | -9.8% |
| Fixed assets | 21/28 | €46,937 | €57,572 | +€10,635 | +22.7% |
| Tangible fixed assets | 22/27 | €46,937 | €57,572 | +€10,635 | +22.7% |
| Land and buildings | 22 | €40,237 | €36,637 | -€3,600 | -8.9% |
| Furniture and vehicles | 24 | €6,700 | €20,935 | +€14,235 | +212.5% |
| Current assets | 29/58 | €37,862 | €18,885 | -€18,977 | -50.1% |
| Amounts receivable within one year | 40/41 | €29,124 | €4,967 | -€24,158 | -82.9% |
| Trade receivables | 40 | - | €4,966 | +€4,966 | |
| Other amounts receivable | 41 | €29,124 | €1 | -€29,124 | -100.0% |
| Cash at bank and in hand | 54/58 | €8,242 | €13,919 | +€5,677 | +68.9% |
| Deferred charges and accrued income | 490/1 | €496 | - | -€496 | |
| Total equity and liabilities | 10/49 | €84,800 | €76,458 | -€8,342 | -9.8% |
| Equity | 10/15 | €13,760 | €68,690 | +€54,930 | +399.2% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | - | €54,930 | +€54,930 | |
| Distributable reserves | 133 | - | €54,930 | +€54,930 | |
| Profit (loss) carried forward | 14 | €12,260 | €12,260 | = | 0.0% |
| Amounts payable | 17/49 | €71,040 | €7,768 | -€63,272 | -89.1% |
| Amounts payable after more than one year | 17 | €61,490 | - | -€61,490 | |
| Financial debts | 170/4 | €61,490 | - | -€61,490 | |
| Amounts payable within one year | 42/48 | €9,550 | €7,768 | -€1,782 | -18.7% |
| Current portion of amounts payable after more than one year | 42 | €8,998 | - | -€8,998 | |
| Trade debts | 44 | €552 | €715 | +€163 | +29.5% |
| Suppliers | 440/4 | €552 | €715 | +€163 | +29.5% |
| Taxes, remuneration and social security | 45 | - | €6,560 | +€6,560 | |
| Taxes | 450/3 | - | €6,560 | +€6,560 | |
| Other amounts payable | 47/48 | - | €493 | +€493 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,181 | €4,665 | -€5,516 | -54.2% |
| Other operating charges | 640/8 | €1,248 | €1,301 | +€54 | +4.3% |
| Gross operating margin | 9900 | -€3,272 | €56,835 | +€60,107 | |
| Operating profit (loss) | 9901 | -€14,700 | €50,869 | +€65,569 | |
| Financial income | 75/76B | €7,355 | €10,800 | +€3,444 | +46.8% |
| Recurring financial income | 75 | €1,555 | €10,800 | +€9,244 | +594.3% |
| Non-recurring financial income | 76B | €5,800 | €10,800 | +€5,000 | +86.2% |
| Financial charges | 65/66B | €1,405 | €1,221 | -€184 | -13.1% |
| Recurring financial charges | 65 | €1,405 | €1,221 | -€184 | -13.1% |
| Profit (loss) for the period before taxes | 9903 | -€8,750 | €60,448 | +€69,198 | |
| Income taxes | 67/77 | - | €5,518 | +€5,518 | |
| Profit (loss) for the period | 9904 | -€8,750 | €54,930 | +€63,680 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,750 | €54,930 | +€63,680 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.