Innovative Building Systems: 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.
Innovative Building Systems
Largest movements
- Tangible fixed assets -€271,286
down €271,286 (-23.2%), from €1.2m to €900,051
of which Leasing and similar rights: -€235,330
- Stocks and contracts -€109,836
down €109,836 (-74.7%), from €147,131 to €37,296
of which Stocks: -€82,833
- Receivables within one year +€69,023
up €69,023 (+22.2%), from €310,883 to €379,907
of which Trade receivables: +€77,321
- Cash +€52,759
up €52,759 (+735%), from €7,178 to €59,937
mainly Debts after one year (+€560,787) and Depreciation (+€279,160)
- Debts after one year +€560,787
up €560,787 (+29.5%), from €1.9m to €2.5m
- Short-term financial debts -€557,535
down €557,535 (-78.8%), from €707,535 to €150,000
- Profit (loss) carried forward -€199,323
down €199,323 (-12.8%), from -€1.6m to -€1.8m
- Tax, wage and social debts -€95,035
no longer reported in 2025 (was €95,035)
of which Remuneration and social security: -€71,985
- Trade debts +€20,864
up €20,864 (+12.2%), from €171,057 to €191,922
- Gross operating margin +€440,517
up €440,517, from -€102,326 to €338,190
- Staff costs -€258,884
down €258,884 (-64.1%), from €403,737 to €144,853
- Depreciation +€67,261
up €67,261 (+31.7%), from €211,898 to €279,160
- Financial charges -€56,598
down €56,598 (-42.5%), from €133,322 to €76,725
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 | €1,650,945 | €1,385,445 | -€265,500 | -16.1% |
| Fixed assets | 21/28 | €1,180,517 | €906,664 | -€273,853 | -23.2% |
| Intangible fixed assets | 21 | €6,178 | €3,611 | -€2,566 | -41.5% |
| Tangible fixed assets | 22/27 | €1,171,337 | €900,051 | -€271,286 | -23.2% |
| Plant, machinery and equipment | 23 | €130,686 | €99,924 | -€30,763 | -23.5% |
| Furniture and vehicles | 24 | €15,082 | €9,889 | -€5,193 | -34.4% |
| Leasing and similar rights | 25 | €1,025,568 | €790,238 | -€235,330 | -22.9% |
| Financial fixed assets | 28 | €3,003 | €3,003 | = | 0.0% |
| Current assets | 29/58 | €470,428 | €478,781 | +€8,353 | +1.8% |
| Stocks and contracts in progress | 3 | €147,131 | €37,296 | -€109,836 | -74.7% |
| Stocks | 30/36 | €120,129 | €37,296 | -€82,833 | -69.0% |
| Contracts in progress | 37 | €27,003 | - | -€27,003 | |
| Amounts receivable within one year | 40/41 | €310,883 | €379,907 | +€69,023 | +22.2% |
| Trade receivables | 40 | €300,321 | €377,641 | +€77,321 | +25.7% |
| Other amounts receivable | 41 | €10,563 | €2,265 | -€8,297 | -78.6% |
| Cash at bank and in hand | 54/58 | €7,178 | €59,937 | +€52,759 | +735% |
| Deferred charges and accrued income | 490/1 | €5,236 | €1,641 | -€3,594 | -68.6% |
| Total equity and liabilities | 10/49 | €1,650,945 | €1,385,445 | -€265,500 | -16.1% |
| Equity | 10/15 | -€1,473,255 | -€1,672,579 | -€199,323 | -13.5% |
| Contributions | 10/11 | €90,000 | €90,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,563,255 | -€1,762,579 | -€199,323 | -12.8% |
| Amounts payable | 17/49 | €3,124,200 | €3,058,024 | -€66,176 | -2.1% |
| Amounts payable after more than one year | 17 | €1,903,194 | €2,463,981 | +€560,787 | +29.5% |
| Financial debts | 170/4 | €1,903,194 | €2,463,981 | +€560,787 | +29.5% |
| Amounts payable within one year | 42/48 | €1,217,898 | €593,144 | -€624,753 | -51.3% |
| Current portion of amounts payable after more than one year | 42 | €244,270 | €251,223 | +€6,952 | +2.8% |
| Financial debts | 43 | €707,535 | €150,000 | -€557,535 | -78.8% |
| Credit institutions | 430/8 | €707,535 | €150,000 | -€557,535 | -78.8% |
| Trade debts | 44 | €171,057 | €191,922 | +€20,864 | +12.2% |
| Suppliers | 440/4 | €171,057 | €191,922 | +€20,864 | +12.2% |
| Taxes, remuneration and social security | 45 | €95,035 | - | -€95,035 | |
| Taxes | 450/3 | €23,050 | - | -€23,050 | |
| Remuneration and social security | 454/9 | €71,985 | - | -€71,985 | |
| Accrued charges and deferred income | 492/3 | €3,109 | €899 | -€2,210 | -71.1% |
| Non-recurring operating income | 76A | - | €2,714 | +€2,714 | |
| Remuneration, social security and pensions | 62 | €403,737 | €144,853 | -€258,884 | -64.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €211,898 | €279,160 | +€67,261 | +31.7% |
| Other operating charges | 640/8 | €7,002 | €5,767 | -€1,235 | -17.6% |
| Non-recurring operating charges | 66A | €764,016 | €31,147 | -€732,869 | -95.9% |
| Gross operating margin | 9900 | -€102,326 | €338,190 | +€440,517 | |
| Operating profit (loss) | 9901 | -€1,488,979 | -€122,736 | +€1.4m | +91.8% |
| Financial income | 75/76B | €135 | €137 | +€2 | +1.6% |
| Recurring financial income | 75 | €135 | €137 | +€2 | +1.6% |
| Financial charges | 65/66B | €133,322 | €76,725 | -€56,598 | -42.5% |
| Recurring financial charges | 65 | €133,322 | €76,725 | -€56,598 | -42.5% |
| Profit (loss) for the period before taxes | 9903 | -€1,622,167 | -€199,323 | +€1.4m | +87.7% |
| Profit (loss) for the period | 9904 | -€1,622,167 | -€199,323 | +€1.4m | +87.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,622,167 | -€199,323 | +€1.4m | +87.7% |
Source: filed annual accounts (NBB), financial years ended 31 August 2024 and 31 August 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.