Iberion: 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.
Iberion
Largest movements
- Receivables after one year +€82,700
up €82,700 (+3.6%), from €2.3m to €2.4m
- Receivables within one year +€60,330
up €60,330 (+28.5%), from €211,952 to €272,282
of which Other amounts receivable: +€59,714
- Debts after one year +€170,412
up €170,412 (+4.1%), from €4.2m to €4.4m
- Profit (loss) carried forward -€56,003
down €56,003 (-11.0%), from -€510,599 to -€566,602
- Depreciation -€29,560
down €29,560 (-100%), from €29,560 to €0
- Financial charges +€4,104
up €4,104 (+8.8%), from €46,606 to €50,710
- Gross operating margin +€3,605
up €3,605 (+46.5%), from -€7,755 to -€4,150
- Other operating charges -€364
down €364 (-24.2%), from €1,507 to €1,143
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 | €3,902,012 | €4,018,369 | +€116,357 | +3.0% |
| Fixed assets | 21/28 | €1,264,705 | €1,273,090 | +€8,385 | +0.7% |
| Tangible fixed assets | 22/27 | €1,260,060 | €1,268,445 | +€8,385 | +0.7% |
| Land and buildings | 22 | €1,177,700 | €1,177,700 | = | 0.0% |
| Plant, machinery and equipment | 23 | €82,360 | €90,745 | +€8,385 | +10.2% |
| Financial fixed assets | 28 | €4,645 | €4,645 | = | 0.0% |
| Current assets | 29/58 | €2,637,307 | €2,745,279 | +€107,972 | +4.1% |
| Amounts receivable after more than one year | 29 | €2,280,566 | €2,363,266 | +€82,700 | +3.6% |
| Other amounts receivable | 291 | €2,280,566 | €2,363,266 | +€82,700 | +3.6% |
| Amounts receivable within one year | 40/41 | €211,952 | €272,282 | +€60,330 | +28.5% |
| Trade receivables | 40 | €25,264 | €25,880 | +€616 | +2.4% |
| Other amounts receivable | 41 | €186,689 | €246,402 | +€59,714 | +32.0% |
| Cash at bank and in hand | 54/58 | €144,789 | €109,731 | -€35,058 | -24.2% |
| Total equity and liabilities | 10/49 | €3,902,012 | €4,018,369 | +€116,357 | +3.0% |
| Equity | 10/15 | -€310,599 | -€366,602 | -€56,003 | -18.0% |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€510,599 | -€566,602 | -€56,003 | -11.0% |
| Amounts payable | 17/49 | €4,212,611 | €4,384,970 | +€172,359 | +4.1% |
| Amounts payable after more than one year | 17 | €4,181,722 | €4,352,134 | +€170,412 | +4.1% |
| Financial debts | 170/4 | €4,181,722 | €4,352,134 | +€170,412 | +4.1% |
| Amounts payable within one year | 42/48 | €30,889 | €32,836 | +€1,947 | +6.3% |
| Trade debts | 44 | €2,887 | €4,924 | +€2,037 | +70.6% |
| Suppliers | 440/4 | €2,887 | €4,924 | +€2,037 | +70.6% |
| Taxes, remuneration and social security | 45 | €90 | €0 | -€90 | -100% |
| Taxes | 450/3 | €90 | €0 | -€90 | -100% |
| Other amounts payable | 47/48 | €27,913 | €27,913 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,560 | €0 | -€29,560 | -100% |
| Other operating charges | 640/8 | €1,507 | €1,143 | -€364 | -24.2% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | -€7,755 | -€4,150 | +€3,605 | +46.5% |
| Operating profit (loss) | 9901 | -€38,822 | -€5,293 | +€33,529 | +86.4% |
| Financial income | 75/76B | €4 | €0 | -€4 | -100% |
| Recurring financial income | 75 | €4 | €0 | -€4 | -100% |
| Financial charges | 65/66B | €46,606 | €50,710 | +€4,104 | +8.8% |
| Recurring financial charges | 65 | €46,606 | €50,710 | +€4,104 | +8.8% |
| Profit (loss) for the period before taxes | 9903 | -€85,424 | -€56,003 | +€29,422 | +34.4% |
| Profit (loss) for the period | 9904 | -€85,424 | -€56,003 | +€29,422 | +34.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€85,424 | -€56,003 | +€29,422 | +34.4% |
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 25 October 2026 via checked.be.