BIBA: 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.
BIBA
Largest movements
- Cash -€2,720
down €2,720 (-2.3%), from €117,254 to €114,534
mainly Tax, wage and social debts (-€7,997) and Debts after one year (-€5,000)
- Receivables within one year +€2,691
new in 2025: €2,691
- Reserves +€12,000
up €12,000 (+66.7%), from €18,000 to €30,000
- Tax, wage and social debts -€7,997
down €7,997 (-21.6%), from €37,022 to €29,025
of which Taxes: -€5,604
- Debts after one year -€5,000
down €5,000 (-13.2%), from €38,000 to €33,000
- Write-downs +€11,907
up €11,907, from -€10,399 to €1,508
- Gross operating margin +€4,693
up €4,693 (+4.9%), from €94,893 to €99,586
- Staff costs +€3,745
up €3,745 (+5.0%), from €75,438 to €79,183
- Depreciation -€1,285
down €1,285 (-29.4%), from €4,374 to €3,089
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 | €206,623 | €206,500 | -€123 | -0.1% |
| Fixed assets | 21/28 | €4,050 | €2,005 | -€2,045 | -50.5% |
| Tangible fixed assets | 22/27 | €3,851 | €1,806 | -€2,045 | -53.1% |
| Furniture and vehicles | 24 | €1,022 | €1,385 | +€363 | +35.5% |
| Other tangible fixed assets | 26 | €2,829 | €421 | -€2,408 | -85.1% |
| Financial fixed assets | 28 | €199 | €199 | = | 0.0% |
| Current assets | 29/58 | €202,573 | €204,495 | +€1,922 | +0.9% |
| Stocks and contracts in progress | 3 | €84,532 | €86,459 | +€1,927 | +2.3% |
| Stocks | 30/36 | €84,532 | €86,459 | +€1,927 | +2.3% |
| Amounts receivable within one year | 40/41 | - | €2,691 | +€2,691 | |
| Other amounts receivable | 41 | - | €2,691 | +€2,691 | |
| Cash at bank and in hand | 54/58 | €117,254 | €114,534 | -€2,720 | -2.3% |
| Deferred charges and accrued income | 490/1 | €787 | €811 | +€24 | +3.0% |
| Total equity and liabilities | 10/49 | €206,623 | €206,500 | -€123 | -0.1% |
| Equity | 10/15 | €118,393 | €131,460 | +€13,067 | +11.0% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €18,000 | €30,000 | +€12,000 | +66.7% |
| Distributable reserves | 133 | €18,000 | €30,000 | +€12,000 | +66.7% |
| Profit (loss) carried forward | 14 | €79,933 | €81,000 | +€1,067 | +1.3% |
| Amounts payable | 17/49 | €88,230 | €75,040 | -€13,190 | -14.9% |
| Amounts payable after more than one year | 17 | €38,000 | €33,000 | -€5,000 | -13.2% |
| Other amounts payable | 178/9 | €38,000 | €33,000 | -€5,000 | -13.2% |
| Amounts payable within one year | 42/48 | €50,230 | €42,040 | -€8,190 | -16.3% |
| Trade debts | 44 | €13,208 | €13,015 | -€193 | -1.5% |
| Suppliers | 440/4 | €13,208 | €13,015 | -€193 | -1.5% |
| Taxes, remuneration and social security | 45 | €37,022 | €29,025 | -€7,997 | -21.6% |
| Taxes | 450/3 | €18,325 | €12,721 | -€5,604 | -30.6% |
| Remuneration and social security | 454/9 | €18,697 | €16,304 | -€2,393 | -12.8% |
| Remuneration, social security and pensions | 62 | €75,438 | €79,183 | +€3,745 | +5.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,374 | €3,089 | -€1,285 | -29.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€10,399 | €1,508 | +€11,907 | |
| Other operating charges | 640/8 | €768 | €1,037 | +€269 | +35.0% |
| Gross operating margin | 9900 | €94,893 | €99,586 | +€4,693 | +4.9% |
| Operating profit (loss) | 9901 | €24,712 | €14,769 | -€9,943 | -40.2% |
| Financial income | 75/76B | €5,445 | €5,421 | -€24 | -0.4% |
| Recurring financial income | 75 | €5,445 | €5,421 | -€24 | -0.4% |
| Financial charges | 65/66B | €586 | €559 | -€27 | -4.6% |
| Recurring financial charges | 65 | €586 | €559 | -€27 | -4.6% |
| Profit (loss) for the period before taxes | 9903 | €29,571 | €19,631 | -€9,940 | -33.6% |
| Income taxes | 67/77 | €7,139 | €6,564 | -€575 | -8.1% |
| Profit (loss) for the period | 9904 | €22,432 | €13,067 | -€9,365 | -41.7% |
| Profit (loss) for the period to be appropriated | 9905 | €22,432 | €13,067 | -€9,365 | -41.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.