IBOTIN: 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.
IBOTIN
Largest movements
- Cash -€164,276
down €164,276 (-95.4%), from €172,219 to €7,943
mainly Current investments (-€125,000) and Tax, wage and social debts (-€24,072)
- Current investments +€125,000
new in 2025: €125,000
- Tangible fixed assets +€8,055
new in 2025: €8,055
- Tax, wage and social debts -€24,072
down €24,072 (-98.5%), from €24,434 to €362
- Financial income -€473,123
down €473,123 (-99.2%), from €476,826 to €3,702
of which Non-recurring financial income: -€474,000
- Gross operating margin +€24,891
up €24,891 (+83.3%), from -€29,884 to -€4,993
- Taxes -€23,567
no longer reported in 2025 (was €23,567)
- Depreciation +€2,685
new in 2025: €2,685
- Financial charges -€1,347
down €1,347 (-96.8%), from €1,392 to €45
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 | €542,794 | €512,630 | -€30,164 | -5.6% |
| Fixed assets | 21/28 | €207,124 | €215,178 | +€8,055 | +3.9% |
| Tangible fixed assets | 22/27 | - | €8,055 | +€8,055 | |
| Furniture and vehicles | 24 | - | €8,055 | +€8,055 | |
| Financial fixed assets | 28 | €207,124 | €207,124 | = | 0.0% |
| Current assets | 29/58 | €335,670 | €297,451 | -€38,219 | -11.4% |
| Amounts receivable within one year | 40/41 | €151,452 | €154,029 | +€2,577 | +1.7% |
| Other amounts receivable | 41 | €151,452 | €154,029 | +€2,577 | +1.7% |
| Current investments | 50/53 | - | €125,000 | +€125,000 | |
| Cash at bank and in hand | 54/58 | €172,219 | €7,943 | -€164,276 | -95.4% |
| Deferred charges and accrued income | 490/1 | €12,000 | €10,480 | -€1,520 | -12.7% |
| Total equity and liabilities | 10/49 | €542,794 | €512,630 | -€30,164 | -5.6% |
| Equity | 10/15 | €515,633 | €510,922 | -€4,711 | -0.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €356,628 | €356,628 | = | 0.0% |
| Distributable reserves | 133 | €356,628 | €356,628 | = | 0.0% |
| Profit (loss) carried forward | 14 | €140,405 | €135,694 | -€4,711 | -3.4% |
| Amounts payable | 17/49 | €27,161 | €1,708 | -€25,453 | -93.7% |
| Amounts payable within one year | 42/48 | €27,161 | €1,708 | -€25,453 | -93.7% |
| Trade debts | 44 | €1,565 | - | -€1,565 | |
| Suppliers | 440/4 | €1,565 | - | -€1,565 | |
| Taxes, remuneration and social security | 45 | €24,434 | €362 | -€24,072 | -98.5% |
| Taxes | 450/3 | €24,434 | €362 | -€24,072 | -98.5% |
| Other amounts payable | 47/48 | €1,161 | €1,346 | +€184 | +15.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €2,685 | +€2,685 | |
| Other operating charges | 640/8 | €611 | €690 | +€79 | +12.9% |
| Non-recurring operating charges | 66A | €181,549 | - | -€181,549 | |
| Gross operating margin | 9900 | -€29,884 | -€4,993 | +€24,891 | +83.3% |
| Operating profit (loss) | 9901 | -€212,044 | -€8,368 | +€203,676 | +96.1% |
| Financial income | 75/76B | €476,826 | €3,702 | -€473,123 | -99.2% |
| Recurring financial income | 75 | €2,826 | €3,702 | +€877 | +31.0% |
| Non-recurring financial income | 76B | €474,000 | - | -€474,000 | |
| Financial charges | 65/66B | €1,392 | €45 | -€1,347 | -96.8% |
| Recurring financial charges | 65 | €1,392 | €45 | -€1,347 | -96.8% |
| Profit (loss) for the period before taxes | 9903 | €263,389 | -€4,711 | -€268,100 | |
| Income taxes | 67/77 | €23,567 | - | -€23,567 | |
| Profit (loss) for the period | 9904 | €239,823 | -€4,711 | -€244,533 | |
| Profit (loss) for the period to be appropriated | 9905 | €239,823 | -€4,711 | -€244,533 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.