IBO DAL: 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.
IBO DAL
Largest movements
- Tangible fixed assets +€15,422
new in 2025: €15,422
of which Furniture and vehicles: +€8,571
- Receivables within one year +€8,283
up €8,283 (+6.3%), from €132,049 to €140,332
of which Trade receivables: +€15,918
- Profit (loss) carried forward +€30,006
up €30,006 (+54.7%), from €54,850 to €84,856
- Tax, wage and social debts -€10,778
down €10,778 (-59.4%), from €18,134 to €7,356
- Trade debts +€4,521
up €4,521 (+19.6%), from €23,029 to €27,551
- Gross operating margin -€17,604
down €17,604 (-38.2%), from €46,068 to €28,464
- Financial income +€6,472
new in 2025: €6,472
- Taxes -€5,760
down €5,760 (-62.1%), from €9,283 to €3,523
- Depreciation +€1,033
new in 2025: €1,033
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 | €132,051 | €155,801 | +€23,749 | +18.0% |
| Fixed assets | 21/28 | - | €15,422 | +€15,422 | |
| Tangible fixed assets | 22/27 | - | €15,422 | +€15,422 | |
| Plant, machinery and equipment | 23 | - | €6,851 | +€6,851 | |
| Furniture and vehicles | 24 | - | €8,571 | +€8,571 | |
| Current assets | 29/58 | €132,051 | €140,379 | +€8,327 | +6.3% |
| Amounts receivable within one year | 40/41 | €132,049 | €140,332 | +€8,283 | +6.3% |
| Trade receivables | 40 | €19,397 | €35,315 | +€15,918 | +82.1% |
| Other amounts receivable | 41 | €112,652 | €105,017 | -€7,635 | -6.8% |
| Cash at bank and in hand | 54/58 | €2 | €46 | +€44 | +1,996% |
| Total equity and liabilities | 10/49 | €132,051 | €155,801 | +€23,749 | +18.0% |
| Equity | 10/15 | €90,888 | €120,894 | +€30,006 | +33.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €33,039 | €33,039 | = | 0.0% |
| Distributable reserves | 133 | €33,039 | €33,039 | = | 0.0% |
| Profit (loss) carried forward | 14 | €54,850 | €84,856 | +€30,006 | +54.7% |
| Amounts payable | 17/49 | €41,163 | €34,906 | -€6,257 | -15.2% |
| Amounts payable within one year | 42/48 | €41,163 | €34,906 | -€6,257 | -15.2% |
| Trade debts | 44 | €23,029 | €27,551 | +€4,521 | +19.6% |
| Suppliers | 440/4 | €23,029 | €27,551 | +€4,521 | +19.6% |
| Taxes, remuneration and social security | 45 | €18,134 | €7,356 | -€10,778 | -59.4% |
| Taxes | 450/3 | €18,134 | €7,356 | -€10,778 | -59.4% |
| Remuneration, social security and pensions | 62 | - | €54 | +€54 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,033 | +€1,033 | |
| Other operating charges | 640/8 | €518 | €144 | -€374 | -72.2% |
| Gross operating margin | 9900 | €46,068 | €28,464 | -€17,604 | -38.2% |
| Operating profit (loss) | 9901 | €45,550 | €27,233 | -€18,317 | -40.2% |
| Financial income | 75/76B | - | €6,472 | +€6,472 | |
| Recurring financial income | 75 | - | €6,472 | +€6,472 | |
| Financial charges | 65/66B | €201 | €177 | -€24 | -12.0% |
| Recurring financial charges | 65 | €201 | €177 | -€24 | -12.0% |
| Profit (loss) for the period before taxes | 9903 | €45,349 | €33,528 | -€11,820 | -26.1% |
| Income taxes | 67/77 | €9,283 | €3,523 | -€5,760 | -62.1% |
| Profit (loss) for the period | 9904 | €36,066 | €30,006 | -€6,060 | -16.8% |
| Profit (loss) for the period to be appropriated | 9905 | €36,066 | €30,006 | -€6,060 | -16.8% |
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 16 October 2026 via checked.be.