ibis.ai: 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.
ibis.ai
Largest movements
- Cash +€450,728
up €450,728 (+1,128%), from €39,970 to €490,699
mainly Accrued charges and deferred income (+€529,890) and Net result for the year (+€270,631)
- Receivables within one year +€322,209
up €322,209 (+106%), from €302,803 to €625,011
- Financial fixed assets +€20,000
new in 2026: €20,000
- Accrued charges and deferred income +€529,890
new in 2026: €529,890
- Profit (loss) carried forward +€270,631
up €270,631 (+766%), from €35,336 to €305,968
- Tax, wage and social debts +€137,115
up €137,115 (+486%), from €28,200 to €165,315
of which Taxes: +€115,074
- Short-term financial debts -€85,000
no longer reported in 2026 (was €85,000)
- Trade debts -€60,989
down €60,989 (-67.8%), from €90,000 to €29,011
- Gross operating margin +€405,946
up €405,946 (+223%), from €182,383 to €588,329
- Staff costs +€132,133
up €132,133 (+116%), from €113,989 to €246,122
- Taxes +€59,198
new in 2026: €59,198
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €359,107 | €1,150,814 | +€791,707 | +220% |
| Fixed assets | 21/28 | €16,334 | €35,104 | +€18,770 | +115% |
| Tangible fixed assets | 22/27 | €16,334 | €15,104 | -€1,230 | -7.5% |
| Plant, machinery and equipment | 23 | €16,334 | €15,104 | -€1,230 | -7.5% |
| Financial fixed assets | 28 | - | €20,000 | +€20,000 | |
| Current assets | 29/58 | €342,773 | €1,115,710 | +€772,937 | +225% |
| Amounts receivable within one year | 40/41 | €302,803 | €625,011 | +€322,209 | +106% |
| Trade receivables | 40 | €302,803 | €625,011 | +€322,209 | +106% |
| Cash at bank and in hand | 54/58 | €39,970 | €490,699 | +€450,728 | +1,128% |
| Total equity and liabilities | 10/49 | €359,107 | €1,150,814 | +€791,707 | +220% |
| Equity | 10/15 | €155,781 | €426,413 | +€270,631 | +174% |
| Contributions | 10/11 | €118,585 | €118,585 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,336 | €305,968 | +€270,631 | +766% |
| Amounts payable | 17/49 | €203,326 | €724,401 | +€521,076 | +256% |
| Amounts payable within one year | 42/48 | €203,326 | €194,512 | -€8,814 | -4.3% |
| Financial debts | 43 | €85,000 | - | -€85,000 | |
| Credit institutions | 430/8 | €85,000 | - | -€85,000 | |
| Trade debts | 44 | €90,000 | €29,011 | -€60,989 | -67.8% |
| Suppliers | 440/4 | €90,000 | €29,011 | -€60,989 | -67.8% |
| Taxes, remuneration and social security | 45 | €28,200 | €165,315 | +€137,115 | +486% |
| Taxes | 450/3 | €10,829 | €125,903 | +€115,074 | +1,063% |
| Remuneration and social security | 454/9 | €17,371 | €39,413 | +€22,042 | +127% |
| Other amounts payable | 47/48 | €125 | €185 | +€60 | +48.0% |
| Accrued charges and deferred income | 492/3 | - | €529,890 | +€529,890 | |
| Remuneration, social security and pensions | 62 | €113,989 | €246,122 | +€132,133 | +116% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,435 | €9,037 | +€3,601 | +66.3% |
| Other operating charges | 640/8 | - | €265 | +€265 | |
| Gross operating margin | 9900 | €182,383 | €588,329 | +€405,946 | +223% |
| Operating profit (loss) | 9901 | €62,959 | €332,906 | +€269,947 | +429% |
| Financial income | 75/76B | €25 | €6 | -€19 | -77.1% |
| Recurring financial income | 75 | €25 | €6 | -€19 | -77.1% |
| Financial charges | 65/66B | €2,907 | €3,082 | +€176 | +6.1% |
| Recurring financial charges | 65 | €2,907 | €3,082 | +€176 | +6.1% |
| Profit (loss) for the period before taxes | 9903 | €60,077 | €329,829 | +€269,752 | +449% |
| Income taxes | 67/77 | - | €59,198 | +€59,198 | |
| Profit (loss) for the period | 9904 | €60,077 | €270,631 | +€210,554 | +350% |
| Profit (loss) for the period to be appropriated | 9905 | €60,077 | €270,631 | +€210,554 | +350% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.