IBK CONSULT IT: 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.
IBK CONSULT IT
Largest movements
- Cash +€30,859
up €30,859 (+64.8%), from €47,618 to €78,477
mainly Net result for the year (+€34,480) and Tax, wage and social debts (+€5,690)
- Receivables within one year +€5,913
up €5,913 (+38.8%), from €15,244 to €21,157
- Tangible fixed assets -€1,148
down €1,148 (-20.1%), from €5,716 to €4,568
- Profit (loss) carried forward +€34,480
up €34,480 (+64.7%), from €53,302 to €87,782
- Tax, wage and social debts +€5,690
up €5,690 (+47.7%), from €11,931 to €17,621
- Trade debts -€2,602
down €2,602 (-94.0%), from €2,766 to €165
- Other debts -€1,523
down €1,523 (-91.0%), from €1,675 to €151
- Gross operating margin +€7,384
up €7,384 (+18.6%), from €39,751 to €47,135
- Taxes +€1,193
up €1,193 (+14.1%), from €8,448 to €9,641
- Depreciation +€566
up €566 (+32.6%), from €1,739 to €2,305
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 | €72,674 | €108,719 | +€36,045 | +49.6% |
| Fixed assets | 21/28 | €5,716 | €4,568 | -€1,148 | -20.1% |
| Tangible fixed assets | 22/27 | €5,716 | €4,568 | -€1,148 | -20.1% |
| Furniture and vehicles | 24 | €5,716 | €4,568 | -€1,148 | -20.1% |
| Current assets | 29/58 | €66,958 | €104,151 | +€37,193 | +55.5% |
| Amounts receivable after more than one year | 29 | €3,600 | €3,600 | = | 0.0% |
| Other amounts receivable | 291 | €3,600 | €3,600 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €15,244 | €21,157 | +€5,913 | +38.8% |
| Trade receivables | 40 | €15,244 | €21,157 | +€5,913 | +38.8% |
| Cash at bank and in hand | 54/58 | €47,618 | €78,477 | +€30,859 | +64.8% |
| Deferred charges and accrued income | 490/1 | €496 | €917 | +€421 | +84.9% |
| Total equity and liabilities | 10/49 | €72,674 | €108,719 | +€36,045 | +49.6% |
| Equity | 10/15 | €56,302 | €90,782 | +€34,480 | +61.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €53,302 | €87,782 | +€34,480 | +64.7% |
| Amounts payable | 17/49 | €16,372 | €17,937 | +€1,565 | +9.6% |
| Amounts payable within one year | 42/48 | €16,372 | €17,937 | +€1,565 | +9.6% |
| Trade debts | 44 | €2,766 | €165 | -€2,602 | -94.0% |
| Suppliers | 440/4 | €2,766 | €165 | -€2,602 | -94.0% |
| Taxes, remuneration and social security | 45 | €11,931 | €17,621 | +€5,690 | +47.7% |
| Taxes | 450/3 | €11,931 | €17,621 | +€5,690 | +47.7% |
| Other amounts payable | 47/48 | €1,675 | €151 | -€1,523 | -91.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,739 | €2,305 | +€566 | +32.6% |
| Other operating charges | 640/8 | €524 | €656 | +€131 | +25.1% |
| Gross operating margin | 9900 | €39,751 | €47,135 | +€7,384 | +18.6% |
| Operating profit (loss) | 9901 | €37,488 | €44,175 | +€6,687 | +17.8% |
| Financial income | 75/76B | €63 | €126 | +€63 | +100% |
| Recurring financial income | 75 | €63 | €126 | +€63 | +100% |
| Financial charges | 65/66B | €104 | €180 | +€76 | +72.8% |
| Recurring financial charges | 65 | €104 | €180 | +€76 | +72.8% |
| Profit (loss) for the period before taxes | 9903 | €37,447 | €44,121 | +€6,674 | +17.8% |
| Income taxes | 67/77 | €8,448 | €9,641 | +€1,193 | +14.1% |
| Profit (loss) for the period | 9904 | €28,999 | €34,480 | +€5,481 | +18.9% |
| Profit (loss) for the period to be appropriated | 9905 | €28,999 | €34,480 | +€5,481 | +18.9% |
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 18 October 2026 via checked.be.