ioberan: 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.
ioberan
Largest movements
- Cash +€35,826
up €35,826 (+61.1%), from €58,594 to €94,420
mainly Net result for the year (+€61,976) and Other debts (+€24,433)
- Receivables within one year -€17,746
down €17,746 (-47.3%), from €37,528 to €19,782
of which Other amounts receivable: -€10,854
- Current investments -€15,413
down €15,413 (-46.4%), from €33,185 to €17,772
- Deferred charges and accrued income +€1,692
up €1,692 (+224.8%), from €752 to €2,444
- Other debts +€24,433
up €24,433 (+43.8%), from €55,806 to €80,239
- Profit (loss) carried forward -€18,024
down €18,024 (-37.4%), from €48,205 to €30,181
- Gross operating margin -€1,841
down €1,841 (-2.3%), from €80,994 to €79,153
- Financial income +€1,726
up €1,726 (+42.9%), from €4,023 to €5,749
- Other operating charges +€854
up €854 (+1352.8%), from €63 to €917
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 | €137,392 | €142,284 | +€4,892 | +3.6% |
| Fixed assets | 21/28 | €7,333 | €7,865 | +€532 | +7.3% |
| Tangible fixed assets | 22/27 | €7,333 | €7,865 | +€532 | +7.3% |
| Furniture and vehicles | 24 | €7,333 | €7,865 | +€532 | +7.3% |
| Current assets | 29/58 | €130,060 | €134,419 | +€4,360 | +3.4% |
| Amounts receivable within one year | 40/41 | €37,528 | €19,782 | -€17,746 | -47.3% |
| Trade receivables | 40 | €21,368 | €14,476 | -€6,892 | -32.3% |
| Other amounts receivable | 41 | €16,160 | €5,306 | -€10,854 | -67.2% |
| Current investments | 50/53 | €33,185 | €17,772 | -€15,413 | -46.4% |
| Cash at bank and in hand | 54/58 | €58,594 | €94,420 | +€35,826 | +61.1% |
| Deferred charges and accrued income | 490/1 | €752 | €2,444 | +€1,692 | +224.8% |
| Total equity and liabilities | 10/49 | €137,392 | €142,284 | +€4,892 | +3.6% |
| Equity | 10/15 | €68,665 | €50,641 | -€18,024 | -26.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €48,205 | €30,181 | -€18,024 | -37.4% |
| Amounts payable | 17/49 | €68,728 | €91,643 | +€22,915 | +33.3% |
| Amounts payable within one year | 42/48 | €68,728 | €91,643 | +€22,915 | +33.3% |
| Trade debts | 44 | €2,739 | €2,030 | -€709 | -25.9% |
| Suppliers | 440/4 | €2,739 | €2,030 | -€709 | -25.9% |
| Taxes, remuneration and social security | 45 | €10,183 | €9,374 | -€809 | -7.9% |
| Taxes | 450/3 | €10,183 | €9,374 | -€809 | -7.9% |
| Other amounts payable | 47/48 | €55,806 | €80,239 | +€24,433 | +43.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,678 | €3,995 | -€683 | -14.6% |
| Other operating charges | 640/8 | €63 | €917 | +€854 | +1352.8% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €80,994 | €79,153 | -€1,841 | -2.3% |
| Operating profit (loss) | 9901 | €76,254 | €74,241 | -€2,012 | -2.6% |
| Financial income | 75/76B | €4,023 | €5,749 | +€1,726 | +42.9% |
| Recurring financial income | 75 | €4,023 | €5,749 | +€1,726 | +42.9% |
| Financial charges | 65/66B | €2,792 | €3,305 | +€513 | +18.4% |
| Recurring financial charges | 65 | €2,792 | €3,305 | +€513 | +18.4% |
| Profit (loss) for the period before taxes | 9903 | €77,485 | €76,685 | -€800 | -1.0% |
| Income taxes | 67/77 | €15,376 | €14,709 | -€668 | -4.3% |
| Profit (loss) for the period | 9904 | €62,108 | €61,976 | -€132 | -0.2% |
| Profit (loss) for the period to be appropriated | 9905 | €62,108 | €61,976 | -€132 | -0.2% |
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.