SIPAR IBRAHIMI: 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.
SIPAR IBRAHIMI
Largest movements
- Deferred charges and accrued income -€30,840
no longer reported in 2025 (was €30,840)
- Stocks and contracts -€3,560
down €3,560 (-16.1%), from €22,101 to €18,541
- Receivables within one year -€2,379
down €2,379 (-72.0%), from €3,304 to €925
of which Trade receivables: -€3,304
- Cash -€2,301
down €2,301 (-29.4%), from €7,836 to €5,535
mainly Net result for the year (-€43,596) and Trade debts (-€23,411)
- Profit (loss) carried forward -€43,596
down €43,596 (-195%), from -€22,315 to -€65,911
- Other debts +€26,193
up €26,193 (+916%), from €2,859 to €29,052
- Trade debts -€23,411
down €23,411 (-39.7%), from €59,002 to €35,591
- Tax, wage and social debts +€1,734
up €1,734 (+7.1%), from €24,535 to €26,268
of which Remuneration and social security: +€3,981
- Gross operating margin -€24,505
down €24,505 (-149%), from -€16,446 to -€40,951
- Other operating charges -€1,200
no longer reported in 2025 (was €1,200)
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 | €64,081 | €25,001 | -€39,080 | -61.0% |
| Current assets | 29/58 | €64,081 | €25,001 | -€39,080 | -61.0% |
| Stocks and contracts in progress | 3 | €22,101 | €18,541 | -€3,560 | -16.1% |
| Stocks | 30/36 | €22,101 | €18,541 | -€3,560 | -16.1% |
| Amounts receivable within one year | 40/41 | €3,304 | €925 | -€2,379 | -72.0% |
| Trade receivables | 40 | €3,304 | - | -€3,304 | |
| Other amounts receivable | 41 | - | €925 | +€925 | |
| Cash at bank and in hand | 54/58 | €7,836 | €5,535 | -€2,301 | -29.4% |
| Deferred charges and accrued income | 490/1 | €30,840 | - | -€30,840 | |
| Total equity and liabilities | 10/49 | €64,081 | €25,001 | -€39,080 | -61.0% |
| Equity | 10/15 | -€22,315 | -€65,911 | -€43,596 | -195% |
| Profit (loss) carried forward | 14 | -€22,315 | -€65,911 | -€43,596 | -195% |
| Amounts payable | 17/49 | €86,396 | €90,912 | +€4,516 | +5.2% |
| Amounts payable within one year | 42/48 | €86,396 | €90,912 | +€4,516 | +5.2% |
| Trade debts | 44 | €59,002 | €35,591 | -€23,411 | -39.7% |
| Suppliers | 440/4 | €59,002 | €35,591 | -€23,411 | -39.7% |
| Taxes, remuneration and social security | 45 | €24,535 | €26,268 | +€1,734 | +7.1% |
| Taxes | 450/3 | €5,540 | €3,292 | -€2,248 | -40.6% |
| Remuneration and social security | 454/9 | €18,995 | €22,976 | +€3,981 | +21.0% |
| Other amounts payable | 47/48 | €2,859 | €29,052 | +€26,193 | +916% |
| Remuneration, social security and pensions | 62 | €2,163 | €2,556 | +€393 | +18.2% |
| Other operating charges | 640/8 | €1,200 | - | -€1,200 | |
| Gross operating margin | 9900 | -€16,446 | -€40,951 | -€24,505 | -149% |
| Operating profit (loss) | 9901 | -€19,810 | -€43,507 | -€23,698 | -120% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €112 | €89 | -€23 | -20.6% |
| Recurring financial charges | 65 | €112 | €89 | -€23 | -20.6% |
| Profit (loss) for the period before taxes | 9903 | -€19,921 | -€43,596 | -€23,675 | -119% |
| Profit (loss) for the period | 9904 | -€19,921 | -€43,596 | -€23,675 | -119% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,921 | -€43,596 | -€23,675 | -119% |
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 23 October 2026 via checked.be.