IBR: 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.
IBR
Largest movements
- Receivables within one year +€6,839
up €6,839 (+258.2%), from €2,649 to €9,488
of which Other amounts receivable: +€7,997
- Cash -€3,018
down €3,018 (-56.7%), from €5,323 to €2,305
mainly Receivables within one year (-€6,839) and Tax, wage and social debts (-€302)
- Deferred charges and accrued income -€462
no longer reported in 2024 (was €462)
- Profit (loss) carried forward +€3,660
up €3,660 (+27.8%), from -€13,168 to -€9,508
- Tax, wage and social debts -€302
down €302 (-20.1%), from €1,502 to €1,200
- Write-downs -€2,520
no longer reported in 2024 (was €2,520)
- Gross operating margin -€1,130
down €1,130 (-21.0%), from €5,376 to €4,246
- Other operating charges -€1,112
down €1,112 (-65.8%), from €1,689 to €577
- Financial income +€228
new in 2024: €228
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €8,434 | €11,792 | +€3,358 | +39.8% |
| Current assets | 29/58 | €8,434 | €11,792 | +€3,358 | +39.8% |
| Amounts receivable within one year | 40/41 | €2,649 | €9,488 | +€6,839 | +258.2% |
| Trade receivables | 40 | €2,633 | €1,475 | -€1,158 | -44.0% |
| Other amounts receivable | 41 | €16 | €8,013 | +€7,997 | +49980.4% |
| Cash at bank and in hand | 54/58 | €5,323 | €2,305 | -€3,018 | -56.7% |
| Deferred charges and accrued income | 490/1 | €462 | - | -€462 | |
| Total equity and liabilities | 10/49 | €8,434 | €11,792 | +€3,358 | +39.8% |
| Equity | 10/15 | €6,932 | €10,592 | +€3,660 | +52.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,500 | €1,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,500 | €1,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,168 | -€9,508 | +€3,660 | +27.8% |
| Amounts payable | 17/49 | €1,502 | €1,200 | -€302 | -20.1% |
| Amounts payable within one year | 42/48 | €1,502 | €1,200 | -€302 | -20.1% |
| Taxes, remuneration and social security | 45 | €1,502 | €1,200 | -€302 | -20.1% |
| Taxes | 450/3 | €1,502 | €1,200 | -€302 | -20.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,520 | - | -€2,520 | |
| Other operating charges | 640/8 | €1,689 | €577 | -€1,112 | -65.8% |
| Gross operating margin | 9900 | €5,376 | €4,246 | -€1,130 | -21.0% |
| Operating profit (loss) | 9901 | €1,167 | €3,669 | +€2,502 | +214.4% |
| Financial income | 75/76B | - | €228 | +€228 | |
| Recurring financial income | 75 | - | €228 | +€228 | |
| Financial charges | 65/66B | €188 | €237 | +€49 | +26.1% |
| Recurring financial charges | 65 | €188 | €237 | +€49 | +26.1% |
| Profit (loss) for the period before taxes | 9903 | €979 | €3,660 | +€2,681 | +273.9% |
| Income taxes | 67/77 | €7 | - | -€7 | |
| Profit (loss) for the period | 9904 | €972 | €3,660 | +€2,688 | +276.6% |
| Profit (loss) for the period to be appropriated | 9905 | €972 | €3,660 | +€2,688 | +276.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.