IonBI: 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.
IonBI
Largest movements
- Cash +€89,685
up €89,685 (+36.3%), from €247,322 to €337,006
mainly Net result for the year (+€63,279) and Other debts (+€47,364)
- Receivables within one year -€19,302
down €19,302 (-48.7%), from €39,630 to €20,328
of which Other amounts receivable: -€11,171
- Tangible fixed assets -€18,614
down €18,614 (-18.8%), from €99,018 to €80,404
of which Furniture and vehicles: -€9,893
- Other debts +€47,364
new in 2025: €47,364
- Gross operating margin +€13,823
up €13,823 (+14.0%), from €98,843 to €112,667
- Financial income -€4,031
down €4,031 (-80.2%), from €5,029 to €998
- Taxes +€2,069
up €2,069 (+8.3%), from €25,042 to €27,111
- Financial charges +€1,308
up €1,308 (+334%), from €392 to €1,700
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 | €386,467 | €438,226 | +€51,760 | +13.4% |
| Fixed assets | 21/28 | €99,053 | €80,439 | -€18,614 | -18.8% |
| Tangible fixed assets | 22/27 | €99,018 | €80,404 | -€18,614 | -18.8% |
| Land and buildings | 22 | €62,704 | €54,363 | -€8,341 | -13.3% |
| Plant, machinery and equipment | 23 | €380 | €0 | -€380 | -100% |
| Furniture and vehicles | 24 | €35,933 | €26,041 | -€9,893 | -27.5% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Financial fixed assets | 28 | €35 | €35 | = | 0.0% |
| Current assets | 29/58 | €287,414 | €357,788 | +€70,374 | +24.5% |
| Amounts receivable within one year | 40/41 | €39,630 | €20,328 | -€19,302 | -48.7% |
| Trade receivables | 40 | €28,459 | €20,328 | -€8,131 | -28.6% |
| Other amounts receivable | 41 | €11,171 | €0 | -€11,171 | -100% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €247,322 | €337,006 | +€89,685 | +36.3% |
| Deferred charges and accrued income | 490/1 | €462 | €453 | -€9 | -1.9% |
| Total equity and liabilities | 10/49 | €386,467 | €438,226 | +€51,760 | +13.4% |
| Equity | 10/15 | €361,693 | €366,001 | +€4,308 | +1.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €343,093 | €347,401 | +€4,308 | +1.3% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €343,093 | €347,401 | +€4,308 | +1.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €24,774 | €72,225 | +€47,452 | +192% |
| Amounts payable after more than one year | 17 | €540 | €0 | -€540 | -100% |
| Other amounts payable | 178/9 | €540 | €0 | -€540 | -100% |
| Amounts payable within one year | 42/48 | €24,234 | €72,225 | +€47,992 | +198% |
| Financial debts | 43 | €77 | €0 | -€77 | -99.6% |
| Credit institutions | 430/8 | €77 | €0 | -€77 | -99.6% |
| Trade debts | 44 | €3,908 | €2,216 | -€1,692 | -43.3% |
| Suppliers | 440/4 | €3,908 | €2,216 | -€1,692 | -43.3% |
| Taxes, remuneration and social security | 45 | €20,249 | €22,646 | +€2,397 | +11.8% |
| Taxes | 450/3 | €16,358 | €18,230 | +€1,872 | +11.4% |
| Remuneration and social security | 454/9 | €3,891 | €4,416 | +€525 | +13.5% |
| Other amounts payable | 47/48 | - | €47,364 | +€47,364 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,521 | €20,414 | -€107 | -0.5% |
| Other operating charges | 640/8 | €1,470 | €1,160 | -€310 | -21.1% |
| Gross operating margin | 9900 | €98,843 | €112,667 | +€13,823 | +14.0% |
| Operating profit (loss) | 9901 | €76,852 | €91,093 | +€14,240 | +18.5% |
| Financial income | 75/76B | €5,029 | €998 | -€4,031 | -80.2% |
| Recurring financial income | 75 | €5,029 | €998 | -€4,031 | -80.2% |
| Financial charges | 65/66B | €392 | €1,700 | +€1,308 | +334% |
| Recurring financial charges | 65 | €392 | €1,700 | +€1,308 | +334% |
| Profit (loss) for the period before taxes | 9903 | €81,490 | €90,391 | +€8,901 | +10.9% |
| Income taxes | 67/77 | €25,042 | €27,111 | +€2,069 | +8.3% |
| Profit (loss) for the period | 9904 | €56,447 | €63,279 | +€6,832 | +12.1% |
| Profit (loss) for the period to be appropriated | 9905 | €56,447 | €63,279 | +€6,832 | +12.1% |
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 23 October 2026 via checked.be.