IBIS ELEKTRO: 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 ELEKTRO
Largest movements
- Receivables within one year +€9,780
up €9,780 (+217%), from €4,507 to €14,287
of which Trade receivables: +€7,988
- Tangible fixed assets -€6,603
down €6,603 (-16.6%), from €39,717 to €33,114
of which Furniture and vehicles: -€7,175
- Cash -€4,378
down €4,378 (-24.7%), from €17,753 to €13,375
mainly Receivables within one year (-€9,780) and Investment in fixed assets (net) (-€9,560)
- Deferred charges and accrued income -€709
down €709 (-35.8%), from €1,980 to €1,271
- Profit (loss) carried forward +€8,862
up €8,862, from -€8,647 to €216
- Tax, wage and social debts -€7,790
down €7,790 (-71.8%), from €10,844 to €3,055
of which Taxes: -€6,790
- Trade debts -€3,257
down €3,257 (-55.4%), from €5,875 to €2,618
- Other debts +€855
up €855 (+1,539%), from €56 to €911
- Gross operating margin +€8,371
up €8,371 (+43.0%), from €19,462 to €27,832
- Taxes +€1,438
up €1,438 (+1,124%), from €128 to €1,566
- Other operating charges +€857
up €857 (+106%), from €809 to €1,665
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 | €63,957 | €62,627 | -€1,330 | -2.1% |
| Fixed assets | 21/28 | €39,717 | €33,694 | -€6,023 | -15.2% |
| Intangible fixed assets | 21 | - | €580 | +€580 | |
| Tangible fixed assets | 22/27 | €39,717 | €33,114 | -€6,603 | -16.6% |
| Plant, machinery and equipment | 23 | €1,635 | €2,206 | +€572 | +35.0% |
| Furniture and vehicles | 24 | €38,082 | €30,907 | -€7,175 | -18.8% |
| Current assets | 29/58 | €24,240 | €28,933 | +€4,693 | +19.4% |
| Amounts receivable within one year | 40/41 | €4,507 | €14,287 | +€9,780 | +217% |
| Trade receivables | 40 | €4,049 | €12,038 | +€7,988 | +197% |
| Other amounts receivable | 41 | €457 | €2,249 | +€1,792 | +392% |
| Cash at bank and in hand | 54/58 | €17,753 | €13,375 | -€4,378 | -24.7% |
| Deferred charges and accrued income | 490/1 | €1,980 | €1,271 | -€709 | -35.8% |
| Total equity and liabilities | 10/49 | €63,957 | €62,627 | -€1,330 | -2.1% |
| Equity | 10/15 | €47,182 | €56,044 | +€8,862 | +18.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €50,828 | €50,828 | = | 0.0% |
| Distributable reserves | 133 | €50,828 | €50,828 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,647 | €216 | +€8,862 | |
| Amounts payable | 17/49 | €16,775 | €6,583 | -€10,192 | -60.8% |
| Amounts payable within one year | 42/48 | €16,775 | €6,583 | -€10,192 | -60.8% |
| Trade debts | 44 | €5,875 | €2,618 | -€3,257 | -55.4% |
| Suppliers | 440/4 | €5,875 | €2,618 | -€3,257 | -55.4% |
| Taxes, remuneration and social security | 45 | €10,844 | €3,055 | -€7,790 | -71.8% |
| Taxes | 450/3 | €9,344 | €2,555 | -€6,790 | -72.7% |
| Remuneration and social security | 454/9 | €1,500 | €500 | -€1,000 | -66.7% |
| Other amounts payable | 47/48 | €56 | €911 | +€855 | +1,539% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,859 | €15,582 | -€277 | -1.7% |
| Other operating charges | 640/8 | €809 | €1,665 | +€857 | +106% |
| Gross operating margin | 9900 | €19,462 | €27,832 | +€8,371 | +43.0% |
| Operating profit (loss) | 9901 | €2,793 | €10,585 | +€7,792 | +279% |
| Financial income | 75/76B | €152 | - | -€152 | |
| Recurring financial income | 75 | €152 | - | -€152 | |
| Financial charges | 65/66B | €137 | €156 | +€19 | +13.9% |
| Recurring financial charges | 65 | €137 | €156 | +€19 | +13.9% |
| Profit (loss) for the period before taxes | 9903 | €2,808 | €10,429 | +€7,621 | +271% |
| Income taxes | 67/77 | €128 | €1,566 | +€1,438 | +1,124% |
| Profit (loss) for the period | 9904 | €2,680 | €8,862 | +€6,182 | +231% |
| Profit (loss) for the period to be appropriated | 9905 | €2,680 | €8,862 | +€6,182 | +231% |
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 22 October 2026 via checked.be.