BIB4U: 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.
BIB4U
Largest movements
- Cash +€8,590
up €8,590 (+149.0%), from €5,765 to €14,355
mainly Net result for the year (+€24,266) and Tax, wage and social debts (+€1,472)
- Profit (loss) carried forward +€24,266
up €24,266 (+47.4%), from -€51,180 to -€26,915
- Other debts -€17,373
down €17,373 (-55.1%), from €31,517 to €14,145
- Tax, wage and social debts +€1,472
up €1,472 (+220.0%), from €669 to €2,141
- Trade debts +€226
up €226 (+298.8%), from €75 to €301
- Gross operating margin +€20,915
up €20,915 (+429.8%), from €4,866 to €25,780
- Taxes -€322
down €322 (-55.7%), from €578 to €256
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 | €6,082 | €14,671 | +€8,590 | +141.2% |
| Current assets | 29/58 | €6,082 | €14,671 | +€8,590 | +141.2% |
| Cash at bank and in hand | 54/58 | €5,765 | €14,355 | +€8,590 | +149.0% |
| Deferred charges and accrued income | 490/1 | €316 | €316 | = | 0.0% |
| Total equity and liabilities | 10/49 | €6,082 | €14,671 | +€8,590 | +141.2% |
| Equity | 10/15 | -€26,180 | -€1,915 | +€24,266 | +92.7% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€51,180 | -€26,915 | +€24,266 | +47.4% |
| Amounts payable | 17/49 | €32,262 | €16,586 | -€15,676 | -48.6% |
| Amounts payable within one year | 42/48 | €32,262 | €16,586 | -€15,676 | -48.6% |
| Trade debts | 44 | €75 | €301 | +€226 | +298.8% |
| Suppliers | 440/4 | €75 | €301 | +€226 | +298.8% |
| Taxes, remuneration and social security | 45 | €669 | €2,141 | +€1,472 | +220.0% |
| Taxes | 450/3 | €669 | €2,141 | +€1,472 | +220.0% |
| Other amounts payable | 47/48 | €31,517 | €14,145 | -€17,373 | -55.1% |
| Other operating charges | 640/8 | €980 | €1,173 | +€193 | +19.7% |
| Gross operating margin | 9900 | €4,866 | €25,780 | +€20,915 | +429.8% |
| Operating profit (loss) | 9901 | €3,886 | €24,607 | +€20,721 | +533.2% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €39 | €85 | +€46 | +118.6% |
| Recurring financial charges | 65 | €39 | €85 | +€46 | +118.6% |
| Profit (loss) for the period before taxes | 9903 | €3,847 | €24,522 | +€20,675 | +537.4% |
| Income taxes | 67/77 | €578 | €256 | -€322 | -55.7% |
| Profit (loss) for the period | 9904 | €3,269 | €24,266 | +€20,997 | +642.4% |
| Profit (loss) for the period to be appropriated | 9905 | €3,269 | €24,266 | +€20,997 | +642.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.