IBJJ Group: 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.
IBJJ Group
Largest movements
- Cash +€7,329
up €7,329 (+54.8%), from €13,380 to €20,708
mainly Trade debts (+€6,398) and Depreciation (+€2,767)
- Tangible fixed assets -€2,767
down €2,767 (-30.4%), from €9,087 to €6,321
- Stocks and contracts -€1,232
down €1,232 (-18.7%), from €6,584 to €5,353
- Receivables within one year +€1,017
up €1,017 (+17.4%), from €5,836 to €6,853
of which Trade receivables: +€3,017
- Trade debts +€6,398
up €6,398 (+167%), from €3,827 to €10,225
- Debts after one year -€1,775
down €1,775 (-62.2%), from €2,852 to €1,077
- Accrued charges and deferred income +€1,036
up €1,036 (+21.0%), from €4,930 to €5,965
- Tax, wage and social debts -€1,032
down €1,032 (-35.8%), from €2,885 to €1,853
of which Taxes: -€1,032
- Gross operating margin +€9,208
up €9,208 (+183%), from €5,020 to €14,227
- Staff costs -€5,340
down €5,340 (-41.0%), from €13,039 to €7,699
- Depreciation +€675
up €675 (+32.3%), from €2,092 to €2,767
- Financial charges -€148
down €148 (-5.3%), from €2,825 to €2,677
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 | €36,482 | €41,115 | +€4,633 | +12.7% |
| Fixed assets | 21/28 | €9,087 | €6,321 | -€2,767 | -30.4% |
| Tangible fixed assets | 22/27 | €9,087 | €6,321 | -€2,767 | -30.4% |
| Plant, machinery and equipment | 23 | €769 | €42 | -€728 | -94.6% |
| Furniture and vehicles | 24 | €3,793 | €2,725 | -€1,068 | -28.2% |
| Leasing and similar rights | 25 | €4,525 | €3,554 | -€971 | -21.5% |
| Current assets | 29/58 | €27,395 | €34,794 | +€7,400 | +27.0% |
| Stocks and contracts in progress | 3 | €6,584 | €5,353 | -€1,232 | -18.7% |
| Stocks | 30/36 | €6,584 | €5,353 | -€1,232 | -18.7% |
| Amounts receivable within one year | 40/41 | €5,836 | €6,853 | +€1,017 | +17.4% |
| Trade receivables | 40 | €3,836 | €6,853 | +€3,017 | +78.7% |
| Other amounts receivable | 41 | €2,000 | - | -€2,000 | |
| Cash at bank and in hand | 54/58 | €13,380 | €20,708 | +€7,329 | +54.8% |
| Deferred charges and accrued income | 490/1 | €1,595 | €1,881 | +€286 | +17.9% |
| Total equity and liabilities | 10/49 | €36,482 | €41,115 | +€4,633 | +12.7% |
| Equity | 10/15 | €20,450 | €20,139 | -€310 | -1.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €18,000 | €18,000 | = | 0.0% |
| Distributable reserves | 133 | €18,000 | €18,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €450 | €139 | -€310 | -69.0% |
| Amounts payable | 17/49 | €16,032 | €20,976 | +€4,943 | +30.8% |
| Amounts payable after more than one year | 17 | €2,852 | €1,077 | -€1,775 | -62.2% |
| Financial debts | 170/4 | €2,852 | €1,077 | -€1,775 | -62.2% |
| Amounts payable within one year | 42/48 | €8,251 | €13,933 | +€5,683 | +68.9% |
| Current portion of amounts payable after more than one year | 42 | €1,538 | €1,775 | +€237 | +15.4% |
| Trade debts | 44 | €3,827 | €10,225 | +€6,398 | +167% |
| Suppliers | 440/4 | €3,827 | €10,225 | +€6,398 | +167% |
| Advances received on contracts in progress | 46 | - | €80 | +€80 | |
| Taxes, remuneration and social security | 45 | €2,885 | €1,853 | -€1,032 | -35.8% |
| Taxes | 450/3 | €2,885 | €1,853 | -€1,032 | -35.8% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €4,930 | €5,965 | +€1,036 | +21.0% |
| Non-recurring operating income | 76A | €350 | - | -€350 | |
| Remuneration, social security and pensions | 62 | €13,039 | €7,699 | -€5,340 | -41.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,092 | €2,767 | +€675 | +32.3% |
| Other operating charges | 640/8 | €1,466 | €1,397 | -€69 | -4.7% |
| Gross operating margin | 9900 | €5,020 | €14,227 | +€9,208 | +183% |
| Operating profit (loss) | 9901 | -€11,577 | €2,365 | +€13,942 | |
| Financial income | 75/76B | €0 | €2 | +€2 | +15,000% |
| Recurring financial income | 75 | €0 | €2 | +€2 | +15,000% |
| Financial charges | 65/66B | €2,825 | €2,677 | -€148 | -5.3% |
| Recurring financial charges | 65 | €2,825 | €2,677 | -€148 | -5.3% |
| Profit (loss) for the period before taxes | 9903 | -€14,402 | -€310 | +€14,092 | +97.8% |
| Income taxes | 67/77 | -€0 | - | +€0 | |
| Profit (loss) for the period | 9904 | -€14,402 | -€310 | +€14,092 | +97.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,402 | -€310 | +€14,092 | +97.8% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.