INTERNATIONAL BASIC INDUSTRY GROUP: 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.
INTERNATIONAL BASIC INDUSTRY GROUP
Largest movements
- Cash -€243,555
down €243,555 (-73.2%), from €332,716 to €89,161
mainly Other debts (-€160,005) and Investment in fixed assets (net) (-€118,910)
- Tangible fixed assets +€48,925
up €48,925 (+4.5%), from €1.1m to €1.1m
of which Plant, machinery and equipment: +€70,809
- Receivables within one year +€25,516
up €25,516 (+82.9%), from €30,776 to €56,293
- Other debts -€160,005
down €160,005 (-36.1%), from €442,936 to €282,930
- Accrued charges and deferred income -€34,328
no longer reported in 2025 (was €34,328)
- Tax, wage and social debts +€32,249
up €32,249 (+231%), from €13,978 to €46,227
- Taxes +€27,469
up €27,469, from -€6,712 to €20,757
- Other operating charges +€10,922
up €10,922 (+55.3%), from €19,752 to €30,674
- Gross operating margin +€5,928
up €5,928 (+4.3%), from €137,078 to €143,006
- Financial charges -€5,653
down €5,653 (-16.2%), from €34,938 to €29,285
- Depreciation +€1,440
up €1,440 (+2.1%), from €68,546 to €69,986
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 | €1,454,508 | €1,284,959 | -€169,549 | -11.7% |
| Fixed assets | 21/28 | €1,087,705 | €1,136,630 | +€48,925 | +4.5% |
| Tangible fixed assets | 22/27 | €1,087,705 | €1,136,630 | +€48,925 | +4.5% |
| Land and buildings | 22 | €926,352 | €889,604 | -€36,748 | -4.0% |
| Plant, machinery and equipment | 23 | €143,543 | €214,351 | +€70,809 | +49.3% |
| Furniture and vehicles | 24 | €17,811 | €32,674 | +€14,864 | +83.5% |
| Current assets | 29/58 | €366,803 | €148,329 | -€218,473 | -59.6% |
| Amounts receivable within one year | 40/41 | €30,776 | €56,293 | +€25,516 | +82.9% |
| Trade receivables | 40 | €30,776 | €56,293 | +€25,516 | +82.9% |
| Cash at bank and in hand | 54/58 | €332,716 | €89,161 | -€243,555 | -73.2% |
| Deferred charges and accrued income | 490/1 | €3,311 | €2,876 | -€435 | -13.1% |
| Total equity and liabilities | 10/49 | €1,454,508 | €1,284,959 | -€169,549 | -11.7% |
| Equity | 10/15 | €932,615 | €926,797 | -€5,818 | -0.6% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €870,615 | €864,797 | -€5,818 | -0.7% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,101 | - | -€1,101 | |
| Distributable reserves | 133 | €863,314 | €858,597 | -€4,717 | -0.5% |
| Provisions and deferred taxes | 16 | €567 | - | -€567 | |
| Deferred taxes | 168 | €567 | - | -€567 | |
| Amounts payable | 17/49 | €521,326 | €358,162 | -€163,164 | -31.3% |
| Amounts payable after more than one year | 17 | €6,000 | - | -€6,000 | |
| Financial debts | 170/4 | €6,000 | - | -€6,000 | |
| Amounts payable within one year | 42/48 | €480,999 | €358,162 | -€122,837 | -25.5% |
| Current portion of amounts payable after more than one year | 42 | €6,000 | €6,000 | = | 0.0% |
| Trade debts | 44 | €18,085 | €23,005 | +€4,919 | +27.2% |
| Suppliers | 440/4 | €18,085 | €23,005 | +€4,919 | +27.2% |
| Taxes, remuneration and social security | 45 | €13,978 | €46,227 | +€32,249 | +231% |
| Taxes | 450/3 | €13,978 | €46,227 | +€32,249 | +231% |
| Other amounts payable | 47/48 | €442,936 | €282,930 | -€160,005 | -36.1% |
| Accrued charges and deferred income | 492/3 | €34,328 | - | -€34,328 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €68,546 | €69,986 | +€1,440 | +2.1% |
| Other operating charges | 640/8 | €19,752 | €30,674 | +€10,922 | +55.3% |
| Gross operating margin | 9900 | €137,078 | €143,006 | +€5,928 | +4.3% |
| Operating profit (loss) | 9901 | €48,781 | €42,347 | -€6,434 | -13.2% |
| Financial income | 75/76B | €2,018 | €1,312 | -€706 | -35.0% |
| Recurring financial income | 75 | €2,018 | €1,312 | -€706 | -35.0% |
| Financial charges | 65/66B | €34,938 | €29,285 | -€5,653 | -16.2% |
| Recurring financial charges | 65 | €34,938 | €29,285 | -€5,653 | -16.2% |
| Profit (loss) for the period before taxes | 9903 | €15,860 | €14,373 | -€1,487 | -9.4% |
| Transfer from deferred taxes | 780 | €1,276 | €567 | -€709 | -55.6% |
| Income taxes | 67/77 | -€6,712 | €20,757 | +€27,469 | |
| Profit (loss) for the period | 9904 | €23,847 | -€5,818 | -€29,665 | |
| Transfer from tax-exempt reserves | 789 | €2,477 | €1,101 | -€1,376 | -55.6% |
| Profit (loss) for the period to be appropriated | 9905 | €26,325 | -€4,717 | -€31,041 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.