IboReno: 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.
IboReno
Largest movements
- Deferred charges and accrued income +€4,453
up €4,453 (+133.3%), from €3,340 to €7,793
- Stocks and contracts +€2,500
new in 2025: €2,500
- Tangible fixed assets -€1,603
down €1,603 (-88.1%), from €1,819 to €216
- Cash +€774
up €774 (+30.9%), from €2,506 to €3,280
mainly Trade debts (+€3,144) and Net result for the year (+€3,037)
- Trade debts +€3,144
up €3,144, from €0 to €3,144
- Profit (loss) carried forward +€3,037
up €3,037 (+124.9%), from €2,433 to €5,470
- Gross operating margin +€6,057
up €6,057 (+350.9%), from €1,726 to €7,784
- Depreciation -€3,766
down €3,766 (-70.1%), from €5,368 to €1,603
- Other operating charges -€1,927
down €1,927 (-69.7%), from €2,763 to €836
- Taxes +€1,253
up €1,253 (+719.0%), from €174 to €1,427
- Financial charges -€78
down €78 (-7.9%), from €982 to €904
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 | €15,439 | €21,614 | +€6,175 | +40.0% |
| Fixed assets | 21/28 | €1,819 | €216 | -€1,603 | -88.1% |
| Tangible fixed assets | 22/27 | €1,819 | €216 | -€1,603 | -88.1% |
| Furniture and vehicles | 24 | €1,819 | €216 | -€1,603 | -88.1% |
| Current assets | 29/58 | €13,621 | €21,398 | +€7,777 | +57.1% |
| Stocks and contracts in progress | 3 | - | €2,500 | +€2,500 | |
| Stocks | 30/36 | - | €2,500 | +€2,500 | |
| Amounts receivable within one year | 40/41 | €7,774 | €7,824 | +€50 | +0.6% |
| Trade receivables | 40 | €1,776 | €4,410 | +€2,634 | +148.3% |
| Other amounts receivable | 41 | €5,998 | €3,414 | -€2,584 | -43.1% |
| Cash at bank and in hand | 54/58 | €2,506 | €3,280 | +€774 | +30.9% |
| Deferred charges and accrued income | 490/1 | €3,340 | €7,793 | +€4,453 | +133.3% |
| Total equity and liabilities | 10/49 | €15,439 | €21,614 | +€6,175 | +40.0% |
| Equity | 10/15 | €15,433 | €18,470 | +€3,037 | +19.7% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Reserves | 13 | €5,000 | €5,000 | = | 0.0% |
| Distributable reserves | 133 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,433 | €5,470 | +€3,037 | +124.9% |
| Amounts payable | 17/49 | €7 | €3,144 | +€3,138 | +47182.1% |
| Amounts payable within one year | 42/48 | €7 | €3,144 | +€3,138 | +47182.1% |
| Trade debts | 44 | €0 | €3,144 | +€3,144 | |
| Suppliers | 440/4 | €0 | €3,144 | +€3,144 | |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €7 | €0 | -€7 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,368 | €1,603 | -€3,766 | -70.1% |
| Other operating charges | 640/8 | €2,763 | €836 | -€1,927 | -69.7% |
| Gross operating margin | 9900 | €1,726 | €7,784 | +€6,057 | +350.9% |
| Operating profit (loss) | 9901 | -€6,405 | €5,345 | +€11,750 | |
| Financial income | 75/76B | €4 | €23 | +€19 | +513.9% |
| Recurring financial income | 75 | €4 | €23 | +€19 | +513.9% |
| Financial charges | 65/66B | €982 | €904 | -€78 | -7.9% |
| Recurring financial charges | 65 | €982 | €904 | -€78 | -7.9% |
| Profit (loss) for the period before taxes | 9903 | -€7,383 | €4,464 | +€11,847 | |
| Income taxes | 67/77 | €174 | €1,427 | +€1,253 | +719.0% |
| Profit (loss) for the period | 9904 | -€7,557 | €3,037 | +€10,594 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,557 | €3,037 | +€10,594 |
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 3 October 2026 via checked.be.