IRBIS: 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.
IRBIS
Largest movements
- Receivables within one year +€17,578
up €17,578 (+19.1%), from €92,057 to €109,636
- Cash -€8,443
down €8,443 (-39.9%), from €21,178 to €12,735
mainly Receivables within one year (-€17,578) and Tax, wage and social debts (-€8,822)
- Profit (loss) carried forward +€21,216
up €21,216 (+30.4%), from €69,764 to €90,980
- Tax, wage and social debts -€8,822
down €8,822 (-25.6%), from €34,495 to €25,673
of which Taxes: -€8,472
- Other debts -€5,873
no longer reported in 2025 (was €5,873)
- Trade debts +€3,664
up €3,664 (+96.6%), from €3,794 to €7,458
- Financial income +€3,321
up €3,321 (+203.2%), from €1,635 to €4,956
- Other operating charges +€1,975
up €1,975 (+441.2%), from €447 to €2,422
- Financial charges -€470
down €470 (-62.6%), from €751 to €281
- Taxes -€278
down €278 (-3.5%), from €7,853 to €7,575
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 | €114,226 | €124,412 | +€10,186 | +8.9% |
| Fixed assets | 21/28 | €644 | €1,009 | +€365 | +56.7% |
| Tangible fixed assets | 22/27 | €644 | €1,009 | +€365 | +56.7% |
| Furniture and vehicles | 24 | €644 | €1,009 | +€365 | +56.7% |
| Current assets | 29/58 | €113,582 | €123,403 | +€9,821 | +8.6% |
| Amounts receivable within one year | 40/41 | €92,057 | €109,636 | +€17,578 | +19.1% |
| Other amounts receivable | 41 | €92,057 | €109,636 | +€17,578 | +19.1% |
| Cash at bank and in hand | 54/58 | €21,178 | €12,735 | -€8,443 | -39.9% |
| Deferred charges and accrued income | 490/1 | €347 | €1,032 | +€686 | +197.7% |
| Total equity and liabilities | 10/49 | €114,226 | €124,412 | +€10,186 | +8.9% |
| Equity | 10/15 | €70,064 | €91,280 | +€21,216 | +30.3% |
| Contributions | 10/11 | €300 | €300 | = | 0.0% |
| Profit (loss) carried forward | 14 | €69,764 | €90,980 | +€21,216 | +30.4% |
| Amounts payable | 17/49 | €44,162 | €33,132 | -€11,030 | -25.0% |
| Amounts payable within one year | 42/48 | €44,162 | €33,132 | -€11,030 | -25.0% |
| Trade debts | 44 | €3,794 | €7,458 | +€3,664 | +96.6% |
| Suppliers | 440/4 | €3,794 | €7,458 | +€3,664 | +96.6% |
| Taxes, remuneration and social security | 45 | €34,495 | €25,673 | -€8,822 | -25.6% |
| Taxes | 450/3 | €34,145 | €25,673 | -€8,472 | -24.8% |
| Remuneration and social security | 454/9 | €350 | - | -€350 | |
| Other amounts payable | 47/48 | €5,873 | - | -€5,873 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €855 | €1,011 | +€156 | +18.3% |
| Other operating charges | 640/8 | €447 | €2,422 | +€1,975 | +441.2% |
| Gross operating margin | 9900 | €27,512 | €27,549 | +€37 | +0.1% |
| Operating profit (loss) | 9901 | €26,209 | €24,115 | -€2,094 | -8.0% |
| Financial income | 75/76B | €1,635 | €4,956 | +€3,321 | +203.2% |
| Recurring financial income | 75 | €1,635 | €4,956 | +€3,321 | +203.2% |
| Financial charges | 65/66B | €751 | €281 | -€470 | -62.6% |
| Recurring financial charges | 65 | €751 | €281 | -€470 | -62.6% |
| Profit (loss) for the period before taxes | 9903 | €27,093 | €28,791 | +€1,698 | +6.3% |
| Income taxes | 67/77 | €7,853 | €7,575 | -€278 | -3.5% |
| Profit (loss) for the period | 9904 | €19,240 | €21,216 | +€1,976 | +10.3% |
| Profit (loss) for the period to be appropriated | 9905 | €19,240 | €21,216 | +€1,976 | +10.3% |
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 9 October 2026 via checked.be.