IBIZA: 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.
IBIZA
Largest movements
- Cash +€3,651
up €3,651 (+51128.2%), from €7 to €3,658
mainly Net result for the year (+€23,885) and Depreciation (+€3,127)
- Tangible fixed assets -€3,127
down €3,127 (-34.5%), from €9,058 to €5,931
- Receivables within one year +€634
up €634 (+4.0%), from €15,960 to €16,594
of which Other amounts receivable: +€8,964
- Profit (loss) carried forward +€23,885
up €23,885 (+81.7%), from -€29,241 to -€5,356
- Short-term financial debts -€7,032
no longer reported in 2025 (was €7,032)
- Current portion of long-term debt -€5,344
down €5,344 (-67.9%), from €7,866 to €2,523
- Other debts -€4,926
no longer reported in 2025 (was €4,926)
- Trade debts -€3,022
down €3,022 (-83.8%), from €3,604 to €582
- Staff costs -€33,125
no longer reported in 2025 (was €33,125)
- Financial income +€1,339
up €1,339 (+1487333.3%), from €0 to €1,339
of which Non-recurring financial income: +€1,071
- Depreciation +€318
up €318 (+11.3%), from €2,809 to €3,127
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 | €25,397 | €26,726 | +€1,329 | +5.2% |
| Fixed assets | 21/28 | €9,108 | €5,981 | -€3,127 | -34.3% |
| Tangible fixed assets | 22/27 | €9,058 | €5,931 | -€3,127 | -34.5% |
| Furniture and vehicles | 24 | €9,058 | €5,931 | -€3,127 | -34.5% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €16,289 | €20,745 | +€4,456 | +27.4% |
| Amounts receivable within one year | 40/41 | €15,960 | €16,594 | +€634 | +4.0% |
| Trade receivables | 40 | €14,903 | €6,573 | -€8,330 | -55.9% |
| Other amounts receivable | 41 | €1,057 | €10,021 | +€8,964 | +848.4% |
| Cash at bank and in hand | 54/58 | €7 | €3,658 | +€3,651 | +51128.2% |
| Deferred charges and accrued income | 490/1 | €322 | €493 | +€171 | +53.2% |
| Total equity and liabilities | 10/49 | €25,397 | €26,726 | +€1,329 | +5.2% |
| Equity | 10/15 | -€3,708 | €20,177 | +€23,885 | |
| Contributions | 10/11 | €24,789 | €24,789 | = | 0.0% |
| Reserves | 13 | €744 | €744 | = | 0.0% |
| Non-distributable reserves | 130/1 | €744 | €744 | = | 0.0% |
| Reserves not available under the articles | 1311 | €744 | €744 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€29,241 | -€5,356 | +€23,885 | +81.7% |
| Amounts payable | 17/49 | €29,105 | €6,549 | -€22,556 | -77.5% |
| Amounts payable after more than one year | 17 | €5,439 | €2,893 | -€2,545 | -46.8% |
| Financial debts | 170/4 | €5,439 | €2,893 | -€2,545 | -46.8% |
| Amounts payable within one year | 42/48 | €23,666 | €3,481 | -€20,185 | -85.3% |
| Current portion of amounts payable after more than one year | 42 | €7,866 | €2,523 | -€5,344 | -67.9% |
| Financial debts | 43 | €7,032 | - | -€7,032 | |
| Credit institutions | 430/8 | €7,032 | - | -€7,032 | |
| Trade debts | 44 | €3,604 | €582 | -€3,022 | -83.8% |
| Suppliers | 440/4 | €3,604 | €582 | -€3,022 | -83.8% |
| Taxes, remuneration and social security | 45 | €238 | €376 | +€138 | +58.0% |
| Taxes | 450/3 | €238 | €376 | +€138 | +58.0% |
| Other amounts payable | 47/48 | €4,926 | - | -€4,926 | |
| Accrued charges and deferred income | 492/3 | - | €175 | +€175 | |
| Non-recurring operating income | 76A | €3,250 | - | -€3,250 | |
| Remuneration, social security and pensions | 62 | €33,125 | - | -€33,125 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,809 | €3,127 | +€318 | +11.3% |
| Other operating charges | 640/8 | €539 | €705 | +€166 | +30.7% |
| Gross operating margin | 9900 | €28,203 | €27,949 | -€254 | -0.9% |
| Operating profit (loss) | 9901 | -€8,270 | €24,117 | +€32,388 | |
| Financial income | 75/76B | €0 | €1,339 | +€1,339 | +1487333.3% |
| Recurring financial income | 75 | €0 | €268 | +€268 | +297533.3% |
| Non-recurring financial income | 76B | - | €1,071 | +€1,071 | |
| Financial charges | 65/66B | €1,203 | €1,394 | +€191 | +15.9% |
| Recurring financial charges | 65 | €1,203 | €1,394 | +€191 | +15.9% |
| Profit (loss) for the period before taxes | 9903 | -€9,474 | €24,062 | +€33,535 | |
| Income taxes | 67/77 | - | €177 | +€177 | |
| Profit (loss) for the period | 9904 | -€9,474 | €23,885 | +€33,358 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,474 | €23,885 | +€33,358 |
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 7 October 2026 via checked.be.