IVBN: 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.
IVBN
Largest movements
- Deferred charges and accrued income +€4,492
up €4,492 (+17.7%), from €25,321 to €29,813
No liability line moved by more than 1% of the balance sheet total.
No income-statement line moved by more than 1% of the activity.
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 | €305,954 | €310,397 | +€4,444 | +1.5% |
| Current assets | 29/58 | €305,954 | €310,397 | +€4,444 | +1.5% |
| Amounts receivable after more than one year | 29 | €245,116 | €245,116 | = | 0.0% |
| Other amounts receivable | 291 | €245,116 | €245,116 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €35,453 | €35,453 | = | 0.0% |
| Other amounts receivable | 41 | €35,453 | €35,453 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €64 | €16 | -€48 | -75.3% |
| Deferred charges and accrued income | 490/1 | €25,321 | €29,813 | +€4,492 | +17.7% |
| Total equity and liabilities | 10/49 | €305,954 | €310,397 | +€4,444 | +1.5% |
| Equity | 10/15 | €154,995 | €157,934 | +€2,939 | +1.9% |
| Contributions | 10/11 | €130,144 | €130,144 | = | 0.0% |
| Reserves | 13 | €22,457 | €25,396 | +€2,939 | +13.1% |
| Non-distributable reserves | 130/1 | €74 | €74 | = | 0.0% |
| Reserves not available under the articles | 1311 | €74 | €74 | = | 0.0% |
| Distributable reserves | 133 | €22,383 | €25,322 | +€2,939 | +13.1% |
| Profit (loss) carried forward | 14 | €2,393 | €2,393 | = | 0.0% |
| Amounts payable | 17/49 | €150,959 | €152,464 | +€1,505 | +1.0% |
| Amounts payable within one year | 42/48 | €148,709 | €150,214 | +€1,505 | +1.0% |
| Trade debts | 44 | €9,400 | €9,400 | = | 0.0% |
| Suppliers | 440/4 | €9,400 | €9,400 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €1,023 | €2,528 | +€1,505 | +147.1% |
| Taxes | 450/3 | €1,023 | €2,528 | +€1,505 | +147.1% |
| Other amounts payable | 47/48 | €138,286 | €138,286 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €2,250 | €2,250 | = | 0.0% |
| Other operating charges | 640/8 | €944 | - | -€944 | |
| Operating profit (loss) | 9901 | -€944 | - | +€944 | |
| Financial income | 75/76B | €4,492 | €4,492 | = | 0.0% |
| Recurring financial income | 75 | €4,492 | €4,492 | = | 0.0% |
| Financial charges | 65/66B | €480 | €48 | -€432 | -90.0% |
| Recurring financial charges | 65 | €480 | €48 | -€432 | -90.0% |
| Profit (loss) for the period before taxes | 9903 | €3,067 | €4,444 | +€1,377 | +44.9% |
| Income taxes | 67/77 | €1,023 | €1,505 | +€482 | +47.1% |
| Profit (loss) for the period | 9904 | €2,044 | €2,939 | +€895 | +43.8% |
| Profit (loss) for the period to be appropriated | 9905 | €2,044 | €2,939 | +€895 | +43.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.