BIB: what changed
Two fiscal 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.
BIB
Largest movements
- Cash -€27,500
down €27,500 (-29.5%), from €93,267 to €65,768
mainly Debts after one year (-€33,183) and Trade debts (-€13,966)
- Tangible fixed assets -€26,278
down €26,278 (-6.6%), from €396,724 to €370,446
of which Land and buildings: -€15,724
- Receivables within one year +€6,739
new in 2025: €6,739
of which Other amounts receivable: +€6,354
- Stocks and contracts -€6,467
down €6,467 (-8.9%), from €72,798 to €66,331
- Debts after one year -€33,183
down €33,183 (-10.2%), from €324,881 to €291,699
- Trade debts -€13,966
down €13,966 (-34.7%), from €40,294 to €26,327
- Gross operating margin -€22,225
down €22,225 (-30.1%), from €73,757 to €51,531
- Taxes -€8,128
down €8,128 (-74.2%), from €10,953 to €2,825
- Financial charges +€7,417
up €7,417 (+81.4%), from €9,110 to €16,528
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 | €564,084 | €510,637 | -€53,447 | -9.5% |
| Fixed assets | 21/28 | €396,724 | €370,446 | -€26,278 | -6.6% |
| Tangible fixed assets | 22/27 | €396,724 | €370,446 | -€26,278 | -6.6% |
| Land and buildings | 22 | €343,481 | €327,757 | -€15,724 | -4.6% |
| Plant, machinery and equipment | 23 | €51,711 | €42,689 | -€9,022 | -17.4% |
| Furniture and vehicles | 24 | €1,531 | €0 | -€1,531 | -100.0% |
| Current assets | 29/58 | €167,360 | €140,191 | -€27,169 | -16.2% |
| Stocks and contracts in progress | 3 | €72,798 | €66,331 | -€6,467 | -8.9% |
| Stocks | 30/36 | €72,798 | €66,331 | -€6,467 | -8.9% |
| Amounts receivable within one year | 40/41 | - | €6,739 | +€6,739 | |
| Trade receivables | 40 | - | €385 | +€385 | |
| Other amounts receivable | 41 | - | €6,354 | +€6,354 | |
| Cash at bank and in hand | 54/58 | €93,267 | €65,768 | -€27,500 | -29.5% |
| Deferred charges and accrued income | 490/1 | €1,295 | €1,353 | +€59 | +4.5% |
| Total equity and liabilities | 10/49 | €564,084 | €510,637 | -€53,447 | -9.5% |
| Equity | 10/15 | €154,530 | €151,800 | -€2,730 | -1.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €63,336 | €64,891 | +€1,555 | +2.5% |
| Distributable reserves | 133 | €63,336 | €64,891 | +€1,555 | +2.5% |
| Profit (loss) carried forward | 14 | €72,594 | €68,309 | -€4,285 | -5.9% |
| Amounts payable | 17/49 | €409,554 | €358,837 | -€50,716 | -12.4% |
| Amounts payable after more than one year | 17 | €324,881 | €291,699 | -€33,183 | -10.2% |
| Financial debts | 170/4 | €324,881 | €291,699 | -€33,183 | -10.2% |
| Amounts payable within one year | 42/48 | €84,355 | €66,686 | -€17,669 | -20.9% |
| Current portion of amounts payable after more than one year | 42 | €32,732 | €33,183 | +€451 | +1.4% |
| Trade debts | 44 | €40,294 | €26,327 | -€13,966 | -34.7% |
| Suppliers | 440/4 | €40,294 | €26,327 | -€13,966 | -34.7% |
| Taxes, remuneration and social security | 45 | €8,071 | €4,076 | -€3,995 | -49.5% |
| Taxes | 450/3 | €4,321 | €1,854 | -€2,466 | -57.1% |
| Remuneration and social security | 454/9 | €3,750 | €2,221 | -€1,529 | -40.8% |
| Other amounts payable | 47/48 | €3,259 | €3,100 | -€159 | -4.9% |
| Accrued charges and deferred income | 492/3 | €317 | €453 | +€135 | +42.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,628 | €26,278 | -€351 | -1.3% |
| Other operating charges | 640/8 | €3,905 | €4,347 | +€441 | +11.3% |
| Gross operating margin | 9900 | €73,757 | €51,531 | -€22,225 | -30.1% |
| Operating profit (loss) | 9901 | €43,223 | €20,907 | -€22,316 | -51.6% |
| Financial income | 75/76B | €142 | - | -€142 | |
| Recurring financial income | 75 | €142 | - | -€142 | |
| Financial charges | 65/66B | €9,110 | €16,528 | +€7,417 | +81.4% |
| Recurring financial charges | 65 | €9,110 | €16,528 | +€7,417 | +81.4% |
| Profit (loss) for the period before taxes | 9903 | €34,254 | €4,379 | -€29,875 | -87.2% |
| Income taxes | 67/77 | €10,953 | €2,825 | -€8,128 | -74.2% |
| Profit (loss) for the period | 9904 | €23,301 | €1,555 | -€21,746 | -93.3% |
| Profit (loss) for the period to be appropriated | 9905 | €23,301 | €1,555 | -€21,746 | -93.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.