iBuy: 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.
iBuy
Largest movements
- Tangible fixed assets -€159,549
down €159,549 (-3.1%), from €5.1m to €4.9m
- Debts after one year -€200,000
down €200,000 (-4.4%), from €4.5m to €4.3m
- Gross operating margin +€12,621
up €12,621 (+3.8%), from €329,045 to €341,666
- Financial charges -€6,532
down €6,532 (-6.2%), from €104,600 to €98,068
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 | €5,370,384 | €5,216,704 | -€153,681 | -2.9% |
| Fixed assets | 21/28 | €5,102,973 | €4,943,425 | -€159,549 | -3.1% |
| Tangible fixed assets | 22/27 | €5,102,973 | €4,943,425 | -€159,549 | -3.1% |
| Land and buildings | 22 | €5,102,973 | €4,943,425 | -€159,549 | -3.1% |
| Current assets | 29/58 | €267,411 | €273,279 | +€5,868 | +2.2% |
| Amounts receivable within one year | 40/41 | €5,000 | €5,000 | = | 0.0% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €5,000 | €5,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €262,411 | €268,279 | +€5,868 | +2.2% |
| Total equity and liabilities | 10/49 | €5,370,384 | €5,216,704 | -€153,681 | -2.9% |
| Equity | 10/15 | €749,037 | €798,050 | +€49,013 | +6.5% |
| Contributions | 10/11 | €800,000 | €800,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€50,963 | -€1,950 | +€49,013 | +96.2% |
| Amounts payable | 17/49 | €4,621,347 | €4,418,654 | -€202,694 | -4.4% |
| Amounts payable after more than one year | 17 | €4,500,000 | €4,300,000 | -€200,000 | -4.4% |
| Financial debts | 170/4 | €4,500,000 | €4,300,000 | -€200,000 | -4.4% |
| Amounts payable within one year | 42/48 | €17,233 | €20,794 | +€3,562 | +20.7% |
| Trade debts | 44 | €429 | €614 | +€185 | +43.0% |
| Suppliers | 440/4 | €429 | €614 | +€185 | +43.0% |
| Taxes, remuneration and social security | 45 | €16,803 | €20,180 | +€3,377 | +20.1% |
| Taxes | 450/3 | €16,803 | €20,180 | +€3,377 | +20.1% |
| Accrued charges and deferred income | 492/3 | €104,115 | €97,860 | -€6,255 | -6.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €179,250 | €179,636 | +€386 | +0.2% |
| Other operating charges | 640/8 | €14,498 | €14,950 | +€451 | +3.1% |
| Gross operating margin | 9900 | €329,045 | €341,666 | +€12,621 | +3.8% |
| Operating profit (loss) | 9901 | €135,297 | €147,080 | +€11,783 | +8.7% |
| Financial charges | 65/66B | €104,600 | €98,068 | -€6,532 | -6.2% |
| Recurring financial charges | 65 | €104,600 | €98,068 | -€6,532 | -6.2% |
| Profit (loss) for the period before taxes | 9903 | €30,697 | €49,013 | +€18,315 | +59.7% |
| Profit (loss) for the period | 9904 | €30,697 | €49,013 | +€18,315 | +59.7% |
| Profit (loss) for the period to be appropriated | 9905 | €30,697 | €49,013 | +€18,315 | +59.7% |
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 4 October 2026 via checked.be.