IBS SOLUTIONS: 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 SOLUTIONS
Largest movements
- Receivables within one year -€14,746
down €14,746 (-18.0%), from €81,888 to €67,142
of which Trade receivables: -€13,904
- Cash -€11,990
down €11,990 (-96.0%), from €12,494 to €504
mainly Trade debts (-€42,078) and Tax, wage and social debts (-€4,960)
- Tangible fixed assets -€9,917
down €9,917 (-29.4%), from €33,728 to €23,811
of which Plant, machinery and equipment: -€9,317
- Deferred charges and accrued income +€1,842
new in 2025: €1,842
- Trade debts -€42,078
down €42,078 (-90.3%), from €46,606 to €4,528
- Profit (loss) carried forward +€12,791
up €12,791 (+55.9%), from €22,878 to €35,670
- Tax, wage and social debts -€4,960
down €4,960 (-38.0%), from €13,061 to €8,101
- Gross operating margin +€7,161
up €7,161 (+34.5%), from €20,774 to €27,935
- Taxes +€2,003
up €2,003 (+74.2%), from €2,700 to €4,703
- Financial charges +€1,467
up €1,467 (+2338.2%), from €63 to €1,529
- Other operating charges +€706
up €706 (+2548.1%), from €28 to €734
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 | €128,111 | €93,299 | -€34,811 | -27.2% |
| Fixed assets | 21/28 | €33,728 | €23,811 | -€9,917 | -29.4% |
| Tangible fixed assets | 22/27 | €33,728 | €23,811 | -€9,917 | -29.4% |
| Plant, machinery and equipment | 23 | €28,328 | €19,011 | -€9,317 | -32.9% |
| Other tangible fixed assets | 26 | €5,400 | €4,800 | -€600 | -11.1% |
| Current assets | 29/58 | €94,383 | €69,488 | -€24,895 | -26.4% |
| Amounts receivable within one year | 40/41 | €81,888 | €67,142 | -€14,746 | -18.0% |
| Trade receivables | 40 | €49,679 | €35,775 | -€13,904 | -28.0% |
| Other amounts receivable | 41 | €32,209 | €31,368 | -€842 | -2.6% |
| Cash at bank and in hand | 54/58 | €12,494 | €504 | -€11,990 | -96.0% |
| Deferred charges and accrued income | 490/1 | - | €1,842 | +€1,842 | |
| Total equity and liabilities | 10/49 | €128,111 | €93,299 | -€34,811 | -27.2% |
| Equity | 10/15 | €67,878 | €80,670 | +€12,791 | +18.8% |
| Contributions | 10/11 | €45,000 | €45,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,878 | €35,670 | +€12,791 | +55.9% |
| Amounts payable | 17/49 | €60,232 | €12,630 | -€47,603 | -79.0% |
| Amounts payable within one year | 42/48 | €59,667 | €12,630 | -€47,038 | -78.8% |
| Trade debts | 44 | €46,606 | €4,528 | -€42,078 | -90.3% |
| Suppliers | 440/4 | €46,606 | €4,528 | -€42,078 | -90.3% |
| Taxes, remuneration and social security | 45 | €13,061 | €8,101 | -€4,960 | -38.0% |
| Taxes | 450/3 | €13,061 | €8,101 | -€4,960 | -38.0% |
| Accrued charges and deferred income | 492/3 | €565 | - | -€565 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,877 | €9,917 | +€40 | +0.4% |
| Other operating charges | 640/8 | €28 | €734 | +€706 | +2548.1% |
| Gross operating margin | 9900 | €20,774 | €27,935 | +€7,161 | +34.5% |
| Operating profit (loss) | 9901 | €10,869 | €17,284 | +€6,415 | +59.0% |
| Financial income | 75/76B | €1,663 | €1,739 | +€76 | +4.6% |
| Recurring financial income | 75 | €1,663 | €1,739 | +€76 | +4.6% |
| Financial charges | 65/66B | €63 | €1,529 | +€1,467 | +2338.2% |
| Recurring financial charges | 65 | €63 | €1,529 | +€1,467 | +2338.2% |
| Profit (loss) for the period before taxes | 9903 | €12,470 | €17,494 | +€5,025 | +40.3% |
| Income taxes | 67/77 | €2,700 | €4,703 | +€2,003 | +74.2% |
| Profit (loss) for the period | 9904 | €9,770 | €12,791 | +€3,022 | +30.9% |
| Profit (loss) for the period to be appropriated | 9905 | €9,770 | €12,791 | +€3,022 | +30.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.