IBISH NB: 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.
IBISH NB
Largest movements
- Receivables within one year +€1,573
up €1,573 (+27.3%), from €5,754 to €7,327
- Stocks and contracts +€1,507
up €1,507 (+40.6%), from €3,708 to €5,215
- Cash -€906
down €906 (-8.8%), from €10,267 to €9,361
mainly Receivables within one year (-€1,573) and Stocks and contracts (-€1,507)
- Tangible fixed assets -€429
down €429 (-50.0%), from €858 to €429
- Trade debts +€876
up €876 (+76.3%), from €1,149 to €2,025
- Profit (loss) carried forward +€793
up €793 (+9.9%), from €8,008 to €8,801
- Gross operating margin +€18,224
up €18,224, from -€2,701 to €15,523
- Staff costs +€1,873
up €1,873 (+20.3%), from €9,238 to €11,111
- Other operating charges -€536
down €536 (-25.2%), from €2,129 to €1,593
- Taxes -€180
down €180 (-13.0%), from €1,386 to €1,206
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 | €23,883 | €25,628 | +€1,745 | +7.3% |
| Fixed assets | 21/28 | €3,358 | €2,929 | -€429 | -12.8% |
| Tangible fixed assets | 22/27 | €858 | €429 | -€429 | -50.0% |
| Furniture and vehicles | 24 | €858 | €429 | -€429 | -50.0% |
| Financial fixed assets | 28 | €2,500 | €2,500 | = | 0.0% |
| Current assets | 29/58 | €20,525 | €22,699 | +€2,174 | +10.6% |
| Stocks and contracts in progress | 3 | €3,708 | €5,215 | +€1,507 | +40.6% |
| Stocks | 30/36 | €3,708 | €5,215 | +€1,507 | +40.6% |
| Amounts receivable within one year | 40/41 | €5,754 | €7,327 | +€1,573 | +27.3% |
| Other amounts receivable | 41 | €5,754 | €7,327 | +€1,573 | +27.3% |
| Cash at bank and in hand | 54/58 | €10,267 | €9,361 | -€906 | -8.8% |
| Deferred charges and accrued income | 490/1 | €796 | €796 | = | 0.0% |
| Total equity and liabilities | 10/49 | €23,883 | €25,628 | +€1,745 | +7.3% |
| Equity | 10/15 | €22,268 | €23,061 | +€793 | +3.6% |
| Contributions | 10/11 | €14,260 | €14,260 | = | 0.0% |
| Contributions outside capital | 11 | €14,260 | €14,260 | = | 0.0% |
| Other | 1109/19 | €14,260 | €14,260 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,008 | €8,801 | +€793 | +9.9% |
| Amounts payable | 17/49 | €1,615 | €2,567 | +€952 | +59.0% |
| Amounts payable within one year | 42/48 | €1,615 | €2,567 | +€952 | +59.0% |
| Trade debts | 44 | €1,149 | €2,025 | +€876 | +76.3% |
| Suppliers | 440/4 | €1,149 | €2,025 | +€876 | +76.3% |
| Taxes, remuneration and social security | 45 | €466 | €542 | +€76 | +16.3% |
| Taxes | 450/3 | €466 | €542 | +€76 | +16.3% |
| Remuneration, social security and pensions | 62 | €9,238 | €11,111 | +€1,873 | +20.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €429 | €429 | = | 0.0% |
| Other operating charges | 640/8 | €2,129 | €1,593 | -€536 | -25.2% |
| Gross operating margin | 9900 | -€2,701 | €15,523 | +€18,224 | |
| Operating profit (loss) | 9901 | -€14,497 | €2,390 | +€16,887 | |
| Financial charges | 65/66B | €270 | €390 | +€121 | +44.7% |
| Recurring financial charges | 65 | €270 | €390 | +€121 | +44.7% |
| Profit (loss) for the period before taxes | 9903 | -€14,767 | €1,999 | +€16,766 | |
| Income taxes | 67/77 | €1,386 | €1,206 | -€180 | -13.0% |
| Profit (loss) for the period | 9904 | -€16,153 | €793 | +€16,945 | |
| Profit (loss) for the period to be appropriated | 9905 | -€16,153 | €793 | +€16,945 |
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 17 October 2026 via checked.be.