IBS Consultancy: 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.
IBS Consultancy
Largest movements
- Cash +€43,819
up €43,819 (+1754.9%), from €2,497 to €46,316
mainly Net result for the year (+€30,344) and Tax, wage and social debts (+€15,938)
- Deferred charges and accrued income +€1,200
new in 2026: €1,200
- Profit (loss) carried forward +€30,344
up €30,344, from -€3,300 to €27,044
- Tax, wage and social debts +€15,938
new in 2026: €15,938
- Other debts -€1,473
down €1,473 (-93.8%), from €1,570 to €97
- Gross operating margin +€40,524
up €40,524, from -€2,716 to €37,807
- Taxes +€6,955
new in 2026: €6,955
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,761 | €47,516 | +€44,755 | +1621.1% |
| Current assets | 29/58 | €2,761 | €47,516 | +€44,755 | +1621.1% |
| Amounts receivable within one year | 40/41 | €264 | €0 | -€264 | -100.0% |
| Other amounts receivable | 41 | €264 | €0 | -€264 | -100.0% |
| Cash at bank and in hand | 54/58 | €2,497 | €46,316 | +€43,819 | +1754.9% |
| Deferred charges and accrued income | 490/1 | - | €1,200 | +€1,200 | |
| Total equity and liabilities | 10/49 | €2,761 | €47,516 | +€44,755 | +1621.1% |
| Equity | 10/15 | -€800 | €29,544 | +€30,344 | |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,300 | €27,044 | +€30,344 | |
| Amounts payable | 17/49 | €3,560 | €17,971 | +€14,411 | +404.8% |
| Amounts payable within one year | 42/48 | €2,680 | €17,072 | +€14,392 | +537.0% |
| Trade debts | 44 | €1,110 | €1,038 | -€73 | -6.5% |
| Suppliers | 440/4 | €1,110 | €1,038 | -€73 | -6.5% |
| Taxes, remuneration and social security | 45 | - | €15,938 | +€15,938 | |
| Taxes | 450/3 | - | €15,938 | +€15,938 | |
| Other amounts payable | 47/48 | €1,570 | €97 | -€1,473 | -93.8% |
| Accrued charges and deferred income | 492/3 | €880 | €899 | +€19 | +2.2% |
| Other operating charges | 640/8 | €539 | €399 | -€140 | -26.0% |
| Gross operating margin | 9900 | -€2,716 | €37,807 | +€40,524 | |
| Operating profit (loss) | 9901 | -€3,255 | €37,408 | +€40,664 | |
| Financial charges | 65/66B | €44 | €110 | +€66 | +148.7% |
| Recurring financial charges | 65 | €44 | €110 | +€66 | +148.7% |
| Profit (loss) for the period before taxes | 9903 | -€3,300 | €37,298 | +€40,598 | |
| Income taxes | 67/77 | - | €6,955 | +€6,955 | |
| Profit (loss) for the period | 9904 | -€3,300 | €30,344 | +€33,643 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,300 | €30,344 | +€33,643 |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.