IBiz: 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.
IBiz
Largest movements
- Receivables within one year +€16,481
up €16,481 (+188.1%), from €8,763 to €25,244
of which Trade receivables: +€12,318
- Cash -€11,589
no longer reported in 2025 (was €11,589)
mainly Investment in fixed assets (net) (-€17,983) and Receivables within one year (-€16,481)
- Current investments +€10,901
up €10,901 (+155.9%), from €6,990 to €17,891
- Tangible fixed assets +€10,728
up €10,728 (+1881.2%), from €570 to €11,299
of which Furniture and vehicles: +€11,122
- Intangible fixed assets +€4,493
new in 2025: €4,493
- Trade debts +€15,027
up €15,027 (+1602.3%), from €938 to €15,965
- Debts after one year +€8,630
new in 2025: €8,630
- Profit (loss) carried forward -€6,297
new in 2025: -€6,297
- Tax, wage and social debts +€5,253
up €5,253 (+63.3%), from €8,299 to €13,552
of which Remuneration and social security: +€4,643
- Current portion of long-term debt +€5,236
new in 2025: €5,236
- Staff costs +€22,589
new in 2025: €22,589
- Gross operating margin +€12,011
up €12,011 (+130.5%), from €9,206 to €21,216
- Depreciation +€2,348
up €2,348 (+567.2%), from €414 to €2,762
- Taxes -€1,985
down €1,985 (-60.0%), from €3,309 to €1,325
- Financial charges +€462
up €462 (+273.1%), from €169 to €631
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 | €27,913 | €59,590 | +€31,677 | +113.5% |
| Fixed assets | 21/28 | €570 | €15,792 | +€15,221 | +2669.1% |
| Intangible fixed assets | 21 | - | €4,493 | +€4,493 | |
| Tangible fixed assets | 22/27 | €570 | €11,299 | +€10,728 | +1881.2% |
| Plant, machinery and equipment | 23 | €570 | €177 | -€394 | -69.0% |
| Furniture and vehicles | 24 | - | €11,122 | +€11,122 | |
| Current assets | 29/58 | €27,343 | €43,799 | +€16,456 | +60.2% |
| Amounts receivable within one year | 40/41 | €8,763 | €25,244 | +€16,481 | +188.1% |
| Trade receivables | 40 | €8,702 | €21,020 | +€12,318 | +141.6% |
| Other amounts receivable | 41 | €61 | €4,223 | +€4,162 | +6811.2% |
| Current investments | 50/53 | €6,990 | €17,891 | +€10,901 | +155.9% |
| Cash at bank and in hand | 54/58 | €11,589 | - | -€11,589 | |
| Deferred charges and accrued income | 490/1 | - | €664 | +€664 | |
| Total equity and liabilities | 10/49 | €27,913 | €59,590 | +€31,677 | +113.5% |
| Equity | 10/15 | €18,464 | €12,167 | -€6,297 | -34.1% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €18,364 | €18,364 | = | 0.0% |
| Distributable reserves | 133 | €18,364 | €18,364 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€6,297 | -€6,297 | |
| Amounts payable | 17/49 | €9,449 | €47,423 | +€37,974 | +401.9% |
| Amounts payable after more than one year | 17 | - | €8,630 | +€8,630 | |
| Financial debts | 170/4 | - | €8,630 | +€8,630 | |
| Amounts payable within one year | 42/48 | €9,449 | €38,793 | +€29,345 | +310.6% |
| Current portion of amounts payable after more than one year | 42 | - | €5,236 | +€5,236 | |
| Financial debts | 43 | - | €4,040 | +€4,040 | |
| Credit institutions | 430/8 | - | €4,040 | +€4,040 | |
| Trade debts | 44 | €938 | €15,965 | +€15,027 | +1602.3% |
| Suppliers | 440/4 | €938 | €15,965 | +€15,027 | +1602.3% |
| Taxes, remuneration and social security | 45 | €8,299 | €13,552 | +€5,253 | +63.3% |
| Taxes | 450/3 | €8,299 | €8,909 | +€610 | +7.3% |
| Remuneration and social security | 454/9 | - | €4,643 | +€4,643 | |
| Other amounts payable | 47/48 | €211 | - | -€211 | |
| Remuneration, social security and pensions | 62 | - | €22,589 | +€22,589 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €414 | €2,762 | +€2,348 | +567.2% |
| Other operating charges | 640/8 | €387 | €616 | +€228 | +59.0% |
| Gross operating margin | 9900 | €9,206 | €21,216 | +€12,011 | +130.5% |
| Operating profit (loss) | 9901 | €8,404 | -€4,750 | -€13,155 | |
| Financial income | 75/76B | €262 | €410 | +€148 | +56.5% |
| Recurring financial income | 75 | €262 | €410 | +€148 | +56.5% |
| Financial charges | 65/66B | €169 | €631 | +€462 | +273.1% |
| Recurring financial charges | 65 | €169 | €631 | +€462 | +273.1% |
| Profit (loss) for the period before taxes | 9903 | €8,497 | -€4,972 | -€13,469 | |
| Income taxes | 67/77 | €3,309 | €1,325 | -€1,985 | -60.0% |
| Profit (loss) for the period | 9904 | €5,187 | -€6,297 | -€11,484 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,187 | -€6,297 | -€11,484 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.