BIB COMPAGNIE: 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.
BIB COMPAGNIE
Largest movements
- Cash +€101,152
up €101,152 (+96.0%), from €105,314 to €206,466
mainly Net result for the year (+€114,880) and Tax, wage and social debts (+€10,761)
- Deferred charges and accrued income +€26,083
up €26,083 (+15,108%), from €173 to €26,256
- Tangible fixed assets -€3,724
down €3,724 (-21.0%), from €17,752 to €14,027
- Receivables within one year +€3,508
up €3,508 (+17.1%), from €20,459 to €23,967
- Reserves +€255,290
new in 2025: €255,290
- Profit (loss) carried forward -€140,411
no longer reported in 2025 (was €140,411)
- Tax, wage and social debts +€10,761
up €10,761 (+399%), from €2,700 to €13,461
- Gross operating margin +€54,474
up €54,474 (+54.2%), from €100,450 to €154,924
- Taxes +€13,302
up €13,302 (+64.6%), from €20,578 to €33,881
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 | €143,697 | €270,716 | +€127,019 | +88.4% |
| Fixed assets | 21/28 | €17,752 | €14,027 | -€3,724 | -21.0% |
| Tangible fixed assets | 22/27 | €17,752 | €14,027 | -€3,724 | -21.0% |
| Furniture and vehicles | 24 | €17,752 | €14,027 | -€3,724 | -21.0% |
| Current assets | 29/58 | €125,946 | €256,689 | +€130,743 | +104% |
| Amounts receivable within one year | 40/41 | €20,459 | €23,967 | +€3,508 | +17.1% |
| Other amounts receivable | 41 | €20,459 | €23,967 | +€3,508 | +17.1% |
| Cash at bank and in hand | 54/58 | €105,314 | €206,466 | +€101,152 | +96.0% |
| Deferred charges and accrued income | 490/1 | €173 | €26,256 | +€26,083 | +15,108% |
| Total equity and liabilities | 10/49 | €143,697 | €270,716 | +€127,019 | +88.4% |
| Equity | 10/15 | €140,412 | €255,291 | +€114,880 | +81.8% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | - | €255,290 | +€255,290 | |
| Distributable reserves | 133 | - | €255,290 | +€255,290 | |
| Profit (loss) carried forward | 14 | €140,411 | - | -€140,411 | |
| Amounts payable | 17/49 | €3,285 | €15,425 | +€12,139 | +369% |
| Amounts payable within one year | 42/48 | €3,285 | €15,425 | +€12,139 | +369% |
| Trade debts | 44 | €585 | €1,964 | +€1,379 | +236% |
| Suppliers | 440/4 | €585 | €1,964 | +€1,379 | +236% |
| Taxes, remuneration and social security | 45 | €2,700 | €13,461 | +€10,761 | +399% |
| Taxes | 450/3 | €2,700 | €13,461 | +€10,761 | +399% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,920 | €5,075 | +€155 | +3.2% |
| Other operating charges | 640/8 | €325 | €1,047 | +€722 | +222% |
| Gross operating margin | 9900 | €100,450 | €154,924 | +€54,474 | +54.2% |
| Operating profit (loss) | 9901 | €95,206 | €148,802 | +€53,597 | +56.3% |
| Financial income | 75/76B | €654 | €125 | -€529 | -80.9% |
| Recurring financial income | 75 | €654 | €125 | -€529 | -80.9% |
| Financial charges | 65/66B | €129 | €167 | +€39 | +30.2% |
| Recurring financial charges | 65 | €129 | €167 | +€39 | +30.2% |
| Profit (loss) for the period before taxes | 9903 | €95,731 | €148,760 | +€53,029 | +55.4% |
| Income taxes | 67/77 | €20,578 | €33,881 | +€13,302 | +64.6% |
| Profit (loss) for the period | 9904 | €75,153 | €114,880 | +€39,726 | +52.9% |
| Profit (loss) for the period to be appropriated | 9905 | €75,153 | €114,880 | +€39,726 | +52.9% |
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 19 October 2026 via checked.be.