IBM24: 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.
IBM24
Largest movements
- Receivables within one year +€3,681
new in 2025: €3,681
- Cash -€3,513
down €3,513 (-29.3%), from €11,969 to €8,457
mainly Receivables within one year (-€3,681) and Net result for the year (-€862)
- Profit (loss) carried forward -€862
down €862 (-44.0%), from -€1,959 to -€2,821
- Trade debts +€710
up €710 (+244.4%), from €290 to €1,000
- Tax, wage and social debts +€321
up €321 (+1115.9%), from €29 to €349
- Gross operating margin +€855
up €855 (+44.6%), from -€1,916 to -€1,061
- Financial income +€381
new in 2025: €381
of which Non-recurring financial income: +€381
- Financial charges +€86
up €86 (+199.6%), from €43 to €130
- Other operating charges +€53
new in 2025: €53
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 | €11,969 | €12,138 | +€168 | +1.4% |
| Current assets | 29/58 | €11,969 | €12,138 | +€168 | +1.4% |
| Amounts receivable within one year | 40/41 | - | €3,681 | +€3,681 | |
| Trade receivables | 40 | - | €3,681 | +€3,681 | |
| Cash at bank and in hand | 54/58 | €11,969 | €8,457 | -€3,513 | -29.3% |
| Total equity and liabilities | 10/49 | €11,969 | €12,138 | +€168 | +1.4% |
| Equity | 10/15 | €3,041 | €2,179 | -€862 | -28.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Capital | 10 | €5,000 | €5,000 | = | 0.0% |
| Issued capital | 100 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,959 | -€2,821 | -€862 | -44.0% |
| Amounts payable | 17/49 | €8,929 | €9,959 | +€1,030 | +11.5% |
| Amounts payable within one year | 42/48 | €8,929 | €9,959 | +€1,030 | +11.5% |
| Trade debts | 44 | €290 | €1,000 | +€710 | +244.4% |
| Suppliers | 440/4 | €290 | €1,000 | +€710 | +244.4% |
| Taxes, remuneration and social security | 45 | €29 | €349 | +€321 | +1115.9% |
| Taxes | 450/3 | €29 | €349 | +€321 | +1115.9% |
| Other amounts payable | 47/48 | €8,609 | €8,609 | = | 0.0% |
| Other operating charges | 640/8 | - | €53 | +€53 | |
| Gross operating margin | 9900 | -€1,916 | -€1,061 | +€855 | +44.6% |
| Operating profit (loss) | 9901 | -€1,916 | -€1,114 | +€802 | +41.9% |
| Financial income | 75/76B | - | €381 | +€381 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Non-recurring financial income | 76B | - | €381 | +€381 | |
| Financial charges | 65/66B | €43 | €130 | +€86 | +199.6% |
| Recurring financial charges | 65 | €43 | €130 | +€86 | +199.6% |
| Profit (loss) for the period before taxes | 9903 | -€1,959 | -€862 | +€1,097 | +56.0% |
| Profit (loss) for the period | 9904 | -€1,959 | -€862 | +€1,097 | +56.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,959 | -€862 | +€1,097 | +56.0% |
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 6 October 2026 via checked.be.