IBOSS: 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.
IBOSS
Largest movements
- Tangible fixed assets +€26,675
up €26,675 (+4266.0%), from €625 to €27,300
of which Furniture and vehicles: +€25,380
- Receivables within one year -€14,826
down €14,826 (-75.6%), from €19,601 to €4,775
of which Trade receivables: -€12,336
- Cash +€4,523
up €4,523 (+3.9%), from €114,538 to €119,062
mainly Net result for the year (+€30,049) and Debts after one year (+€15,130)
- Debts after one year +€15,130
new in 2025: €15,130
- Current portion of long-term debt +€6,510
new in 2025: €6,510
- Trade debts -€5,983
down €5,983 (-83.8%), from €7,137 to €1,154
- Tax, wage and social debts +€2,868
up €2,868 (+104.3%), from €2,749 to €5,617
of which Taxes: +€1,793
- Other debts -€2,685
down €2,685 (-8.1%), from €33,234 to €30,549
- Gross operating margin +€7,501
up €7,501 (+18.8%), from €39,964 to €47,465
- Depreciation +€2,335
up €2,335 (+71.7%), from €3,257 to €5,592
- Financial charges +€1,162
up €1,162 (+2917.9%), from €40 to €1,202
- Other operating charges -€1,119
down €1,119 (-73.8%), from €1,517 to €398
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 | €135,515 | €151,406 | +€15,890 | +11.7% |
| Fixed assets | 21/28 | €625 | €27,300 | +€26,675 | +4266.0% |
| Tangible fixed assets | 22/27 | €625 | €27,300 | +€26,675 | +4266.0% |
| Plant, machinery and equipment | 23 | - | €1,656 | +€1,656 | |
| Furniture and vehicles | 24 | €264 | €25,644 | +€25,380 | +9620.3% |
| Other tangible fixed assets | 26 | €361 | - | -€361 | |
| Current assets | 29/58 | €134,890 | €124,106 | -€10,784 | -8.0% |
| Amounts receivable within one year | 40/41 | €19,601 | €4,775 | -€14,826 | -75.6% |
| Trade receivables | 40 | €12,336 | - | -€12,336 | |
| Other amounts receivable | 41 | €7,265 | €4,775 | -€2,490 | -34.3% |
| Cash at bank and in hand | 54/58 | €114,538 | €119,062 | +€4,523 | +3.9% |
| Deferred charges and accrued income | 490/1 | €751 | €269 | -€482 | -64.2% |
| Total equity and liabilities | 10/49 | €135,515 | €151,406 | +€15,890 | +11.7% |
| Equity | 10/15 | €92,396 | €92,445 | +€49 | +0.1% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €57,084 | €57,084 | = | 0.0% |
| Distributable reserves | 133 | €57,084 | €57,084 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,852 | €14,901 | +€49 | +0.3% |
| Amounts payable | 17/49 | €43,120 | €58,961 | +€15,841 | +36.7% |
| Amounts payable after more than one year | 17 | - | €15,130 | +€15,130 | |
| Financial debts | 170/4 | - | €15,130 | +€15,130 | |
| Amounts payable within one year | 42/48 | €43,120 | €43,831 | +€712 | +1.7% |
| Current portion of amounts payable after more than one year | 42 | - | €6,510 | +€6,510 | |
| Trade debts | 44 | €7,137 | €1,154 | -€5,983 | -83.8% |
| Suppliers | 440/4 | €7,137 | €1,154 | -€5,983 | -83.8% |
| Taxes, remuneration and social security | 45 | €2,749 | €5,617 | +€2,868 | +104.3% |
| Taxes | 450/3 | €2,749 | €4,542 | +€1,793 | +65.2% |
| Remuneration and social security | 454/9 | - | €1,075 | +€1,075 | |
| Other amounts payable | 47/48 | €33,234 | €30,549 | -€2,685 | -8.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,257 | €5,592 | +€2,335 | +71.7% |
| Other operating charges | 640/8 | €1,517 | €398 | -€1,119 | -73.8% |
| Gross operating margin | 9900 | €39,964 | €47,465 | +€7,501 | +18.8% |
| Operating profit (loss) | 9901 | €35,190 | €41,476 | +€6,286 | +17.9% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €40 | €1,202 | +€1,162 | +2917.9% |
| Recurring financial charges | 65 | €40 | €1,202 | +€1,162 | +2917.9% |
| Profit (loss) for the period before taxes | 9903 | €35,150 | €40,274 | +€5,124 | +14.6% |
| Income taxes | 67/77 | €10,475 | €10,225 | -€250 | -2.4% |
| Profit (loss) for the period | 9904 | €24,675 | €30,049 | +€5,374 | +21.8% |
| Profit (loss) for the period to be appropriated | 9905 | €24,675 | €30,049 | +€5,374 | +21.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.