IBIT SOFT: 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.
IBIT SOFT
Largest movements
- Cash +€123,260
up €123,260 (+71.4%), from €172,605 to €295,865
mainly Net result for the year (+€81,425) and Tax, wage and social debts (+€13,124)
- Reserves +€79,759
up €79,759 (+7.6%), from €1.0m to €1.1m
- Tax, wage and social debts +€13,124
up €13,124 (+236.1%), from €5,559 to €18,683
- Gross operating margin +€45,013
up €45,013 (+70.2%), from €64,083 to €109,096
- Financial income +€25,391
up €25,391 (+378.5%), from €6,708 to €32,099
- Taxes +€22,198
up €22,198 (+134.3%), from €16,534 to €38,733
- Financial charges +€1,884
up €1,884 (+29.5%), from €6,393 to €8,277
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 | €1,099,933 | €1,199,788 | +€99,855 | +9.1% |
| Fixed assets | 21/28 | €92,773 | €86,442 | -€6,331 | -6.8% |
| Intangible fixed assets | 21 | €28,972 | €18,973 | -€9,999 | -34.5% |
| Tangible fixed assets | 22/27 | €3,801 | €7,469 | +€3,668 | +96.5% |
| Furniture and vehicles | 24 | €760 | €4,899 | +€4,139 | +544.6% |
| Other tangible fixed assets | 26 | €3,041 | €2,570 | -€471 | -15.5% |
| Financial fixed assets | 28 | €60,000 | €60,000 | = | 0.0% |
| Current assets | 29/58 | €1,007,160 | €1,113,346 | +€106,186 | +10.5% |
| Amounts receivable within one year | 40/41 | €11,998 | €0 | -€11,998 | -100.0% |
| Trade receivables | 40 | €8,991 | €0 | -€8,991 | -100.0% |
| Other amounts receivable | 41 | €3,007 | €0 | -€3,007 | -100.0% |
| Current investments | 50/53 | €816,989 | €815,901 | -€1,088 | -0.1% |
| Cash at bank and in hand | 54/58 | €172,605 | €295,865 | +€123,260 | +71.4% |
| Deferred charges and accrued income | 490/1 | €5,569 | €1,580 | -€3,988 | -71.6% |
| Total equity and liabilities | 10/49 | €1,099,933 | €1,199,788 | +€99,855 | +9.1% |
| Equity | 10/15 | €1,067,982 | €1,147,740 | +€79,759 | +7.5% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,049,432 | €1,129,190 | +€79,759 | +7.6% |
| Distributable reserves | 133 | €1,049,432 | €1,129,190 | +€79,759 | +7.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €31,951 | €52,048 | +€20,097 | +62.9% |
| Amounts payable within one year | 42/48 | €31,951 | €52,048 | +€20,097 | +62.9% |
| Trade debts | 44 | €1,170 | €707 | -€463 | -39.5% |
| Suppliers | 440/4 | €1,170 | €707 | -€463 | -39.5% |
| Taxes, remuneration and social security | 45 | €5,559 | €18,683 | +€13,124 | +236.1% |
| Taxes | 450/3 | €5,559 | €18,683 | +€13,124 | +236.1% |
| Other amounts payable | 47/48 | €25,222 | €32,658 | +€7,436 | +29.5% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,183 | €11,069 | -€115 | -1.0% |
| Other operating charges | 640/8 | €1,060 | €1,692 | +€632 | +59.6% |
| Gross operating margin | 9900 | €64,083 | €109,096 | +€45,013 | +70.2% |
| Operating profit (loss) | 9901 | €51,840 | €96,336 | +€44,496 | +85.8% |
| Financial income | 75/76B | €6,708 | €32,099 | +€25,391 | +378.5% |
| Recurring financial income | 75 | €6,708 | €32,099 | +€25,391 | +378.5% |
| Financial charges | 65/66B | €6,393 | €8,277 | +€1,884 | +29.5% |
| Recurring financial charges | 65 | €6,393 | €8,277 | +€1,884 | +29.5% |
| Profit (loss) for the period before taxes | 9903 | €52,155 | €120,157 | +€68,002 | +130.4% |
| Income taxes | 67/77 | €16,534 | €38,733 | +€22,198 | +134.3% |
| Profit (loss) for the period | 9904 | €35,621 | €81,425 | +€45,803 | +128.6% |
| Profit (loss) for the period to be appropriated | 9905 | €35,621 | €81,425 | +€45,803 | +128.6% |
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 11 October 2026 via checked.be.