IBO SOLUTIONS: 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 SOLUTIONS
Largest movements
- Receivables within one year +€4,018
up €4,018 (+23.7%), from €16,989 to €21,007
of which Trade receivables: +€7,358
- Tangible fixed assets +€1,862
new in 2025: €1,862
- Trade debts +€18,949
up €18,949 (+114.1%), from €16,608 to €35,557
of which Bills of exchange payable: +€29,282
- Profit (loss) carried forward -€15,005
down €15,005 (-444.6%), from -€3,374 to -€18,379
- Tax, wage and social debts +€4,390
up €4,390 (+610.3%), from €719 to €5,109
- Accrued charges and deferred income -€2,100
no longer reported in 2025 (was €2,100)
- Purchases and services +€18,282
up €18,282 (+19.4%), from €94,223 to €112,505
- Gross operating margin -€10,544
down €10,544 (-346.1%), from -€3,046 to -€13,590
- Turnover +€7,738
up €7,738 (+8.5%), from €91,176 to €98,915
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 | €18,553 | €24,787 | +€6,234 | +33.6% |
| Fixed assets | 21/28 | - | €2,020 | +€2,020 | |
| Tangible fixed assets | 22/27 | - | €1,862 | +€1,862 | |
| Furniture and vehicles | 24 | - | €1,862 | +€1,862 | |
| Financial fixed assets | 28 | - | €158 | +€158 | |
| Current assets | 29/58 | €18,553 | €22,767 | +€4,214 | +22.7% |
| Amounts receivable within one year | 40/41 | €16,989 | €21,007 | +€4,018 | +23.7% |
| Trade receivables | 40 | €13,650 | €21,007 | +€7,358 | +53.9% |
| Other amounts receivable | 41 | €3,339 | - | -€3,339 | |
| Cash at bank and in hand | 54/58 | €1,564 | €1,760 | +€196 | +12.5% |
| Total equity and liabilities | 10/49 | €18,553 | €24,787 | +€6,234 | +33.6% |
| Equity | 10/15 | -€874 | -€15,879 | -€15,005 | -1715.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,374 | -€18,379 | -€15,005 | -444.6% |
| Amounts payable | 17/49 | €19,427 | €40,666 | +€21,239 | +109.3% |
| Amounts payable within one year | 42/48 | €17,327 | €40,666 | +€23,339 | +134.7% |
| Trade debts | 44 | €16,608 | €35,557 | +€18,949 | +114.1% |
| Suppliers | 440/4 | €16,608 | €6,275 | -€10,333 | -62.2% |
| Bills of exchange payable | 441 | - | €29,282 | +€29,282 | |
| Taxes, remuneration and social security | 45 | €719 | €5,109 | +€4,390 | +610.3% |
| Taxes | 450/3 | €719 | €5,109 | +€4,390 | +610.3% |
| Accrued charges and deferred income | 492/3 | €2,100 | - | -€2,100 | |
| Turnover | 70 | €91,176 | €98,915 | +€7,738 | +8.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €94,223 | €112,505 | +€18,282 | +19.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €385 | +€385 | |
| Other operating charges | 640/8 | €395 | €604 | +€209 | +53.0% |
| Gross operating margin | 9900 | -€3,046 | -€13,590 | -€10,544 | -346.1% |
| Operating profit (loss) | 9901 | -€3,441 | -€14,579 | -€11,138 | -323.7% |
| Financial income | 75/76B | €89 | €0 | -€89 | -100.0% |
| Recurring financial income | 75 | €89 | €0 | -€89 | -100.0% |
| Financial charges | 65/66B | €23 | €425 | +€403 | +1789.8% |
| Recurring financial charges | 65 | €23 | €425 | +€403 | +1789.8% |
| Profit (loss) for the period before taxes | 9903 | -€3,374 | -€15,005 | -€11,630 | -344.6% |
| Profit (loss) for the period | 9904 | -€3,374 | -€15,005 | -€11,630 | -344.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,374 | -€15,005 | -€11,630 | -344.6% |
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 12 October 2026 via checked.be.