IBOURT: 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.
IBOURT
Largest movements
- Cash +€10,013
up €10,013 (+116%), from €8,614 to €18,627
mainly Net result for the year (+€8,215) and Other debts (+€6,879)
- Receivables within one year +€635
up €635 (+4.7%), from €13,541 to €14,176
of which Other amounts receivable: +€5,751
- Other debts +€6,879
up €6,879 (+614%), from €1,121 to €8,000
- Profit (loss) carried forward +€2,889
up €2,889, from -€2,889 to €0
- Tax, wage and social debts +€2,729
new in 2025: €2,729
- Reserves -€2,674
down €2,674 (-46.7%), from €5,723 to €3,048
- Trade debts +€574
up €574 (+729%), from €79 to €653
- Gross operating margin +€6,160
up €6,160 (+98.0%), from €6,283 to €12,443
- Taxes +€1,733
new in 2025: €1,733
- Financial charges +€1,112
up €1,112 (+439%), from €253 to €1,365
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 | €22,633 | €33,031 | +€10,397 | +45.9% |
| Fixed assets | 21/28 | €479 | €228 | -€251 | -52.4% |
| Tangible fixed assets | 22/27 | €479 | €228 | -€251 | -52.4% |
| Plant, machinery and equipment | 23 | €479 | €228 | -€251 | -52.4% |
| Current assets | 29/58 | €22,155 | €32,803 | +€10,648 | +48.1% |
| Amounts receivable within one year | 40/41 | €13,541 | €14,176 | +€635 | +4.7% |
| Trade receivables | 40 | €12,359 | €7,243 | -€5,116 | -41.4% |
| Other amounts receivable | 41 | €1,182 | €6,932 | +€5,751 | +487% |
| Cash at bank and in hand | 54/58 | €8,614 | €18,627 | +€10,013 | +116% |
| Total equity and liabilities | 10/49 | €22,633 | €33,031 | +€10,397 | +45.9% |
| Equity | 10/15 | €21,433 | €21,648 | +€215 | +1.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €5,723 | €3,048 | -€2,674 | -46.7% |
| Distributable reserves | 133 | €5,723 | €3,048 | -€2,674 | -46.7% |
| Profit (loss) carried forward | 14 | -€2,889 | €0 | +€2,889 | |
| Amounts payable | 17/49 | €1,200 | €11,382 | +€10,182 | +849% |
| Amounts payable within one year | 42/48 | €1,200 | €11,382 | +€10,182 | +849% |
| Trade debts | 44 | €79 | €653 | +€574 | +729% |
| Suppliers | 440/4 | €79 | €653 | +€574 | +729% |
| Taxes, remuneration and social security | 45 | - | €2,729 | +€2,729 | |
| Taxes | 450/3 | - | €2,729 | +€2,729 | |
| Other amounts payable | 47/48 | €1,121 | €8,000 | +€6,879 | +614% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €357 | €251 | -€106 | -29.8% |
| Other operating charges | 640/8 | €953 | €911 | -€42 | -4.4% |
| Gross operating margin | 9900 | €6,283 | €12,443 | +€6,160 | +98.0% |
| Operating profit (loss) | 9901 | €4,973 | €11,281 | +€6,308 | +127% |
| Financial income | 75/76B | - | €32 | +€32 | |
| Recurring financial income | 75 | - | €32 | +€32 | |
| Financial charges | 65/66B | €253 | €1,365 | +€1,112 | +439% |
| Recurring financial charges | 65 | €253 | €1,365 | +€1,112 | +439% |
| Profit (loss) for the period before taxes | 9903 | €4,720 | €9,948 | +€5,229 | +111% |
| Income taxes | 67/77 | - | €1,733 | +€1,733 | |
| Profit (loss) for the period | 9904 | €4,720 | €8,215 | +€3,495 | +74.1% |
| Profit (loss) for the period to be appropriated | 9905 | €4,720 | €8,215 | +€3,495 | +74.1% |
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 15 October 2026 via checked.be.