BIBA GROUP: 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.
BIBA GROUP
Largest movements
- Stocks and contracts +€17,989
up €17,989 (+19.3%), from €93,067 to €111,056
- Receivables within one year -€11,547
no longer reported in 2025 (was €11,547)
- Cash +€3,419
up €3,419 (+197%), from €1,739 to €5,159
mainly Tax, wage and social debts (+€22,272) and Net result for the year (+€11,575)
- Tangible fixed assets -€1,913
down €1,913 (-32.3%), from €5,928 to €4,015
- Tax, wage and social debts +€22,272
up €22,272 (+300%), from €7,428 to €29,700
of which Taxes: +€21,984
- Advances received -€15,142
no longer reported in 2025 (was €15,142)
- Profit (loss) carried forward +€11,575
up €11,575 (+10,186%), from €114 to €11,688
- Trade debts -€9,311
down €9,311 (-24.1%), from €38,685 to €29,373
- Debts after one year -€8,102
no longer reported in 2025 (was €8,102)
- Gross operating margin +€15,994
up €15,994, from -€1,418 to €14,576
- Other operating charges -€3,151
no longer reported in 2025 (was €3,151)
- Financial charges -€449
down €449 (-29.2%), from €1,537 to €1,088
- Depreciation -€393
down €393 (-17.0%), from €2,306 to €1,913
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 | €112,281 | €120,229 | +€7,948 | +7.1% |
| Fixed assets | 21/28 | €5,928 | €4,015 | -€1,913 | -32.3% |
| Tangible fixed assets | 22/27 | €5,928 | €4,015 | -€1,913 | -32.3% |
| Other tangible fixed assets | 26 | €5,928 | €4,015 | -€1,913 | -32.3% |
| Current assets | 29/58 | €106,354 | €116,214 | +€9,861 | +9.3% |
| Stocks and contracts in progress | 3 | €93,067 | €111,056 | +€17,989 | +19.3% |
| Stocks | 30/36 | €93,067 | €111,056 | +€17,989 | +19.3% |
| Amounts receivable within one year | 40/41 | €11,547 | - | -€11,547 | |
| Trade receivables | 40 | €11,547 | - | -€11,547 | |
| Cash at bank and in hand | 54/58 | €1,739 | €5,159 | +€3,419 | +197% |
| Total equity and liabilities | 10/49 | €112,281 | €120,229 | +€7,948 | +7.1% |
| Equity | 10/15 | €6,614 | €18,188 | +€11,575 | +175% |
| Contributions | 10/11 | €6,500 | €6,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €114 | €11,688 | +€11,575 | +10,186% |
| Amounts payable | 17/49 | €105,668 | €102,041 | -€3,627 | -3.4% |
| Amounts payable after more than one year | 17 | €8,102 | - | -€8,102 | |
| Financial debts | 170/4 | €8,102 | - | -€8,102 | |
| Amounts payable within one year | 42/48 | €97,566 | €102,041 | +€4,474 | +4.6% |
| Current portion of amounts payable after more than one year | 42 | - | €1,595 | +€1,595 | |
| Trade debts | 44 | €38,685 | €29,373 | -€9,311 | -24.1% |
| Suppliers | 440/4 | €38,685 | €29,373 | -€9,311 | -24.1% |
| Advances received on contracts in progress | 46 | €15,142 | - | -€15,142 | |
| Taxes, remuneration and social security | 45 | €7,428 | €29,700 | +€22,272 | +300% |
| Taxes | 450/3 | €7,428 | €29,412 | +€21,984 | +296% |
| Remuneration and social security | 454/9 | - | €288 | +€288 | |
| Other amounts payable | 47/48 | €36,311 | €41,372 | +€5,061 | +13.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,306 | €1,913 | -€393 | -17.0% |
| Other operating charges | 640/8 | €3,151 | - | -€3,151 | |
| Gross operating margin | 9900 | -€1,418 | €14,576 | +€15,994 | |
| Operating profit (loss) | 9901 | -€6,875 | €12,663 | +€19,537 | |
| Financial charges | 65/66B | €1,537 | €1,088 | -€449 | -29.2% |
| Recurring financial charges | 65 | €1,537 | €1,088 | -€449 | -29.2% |
| Profit (loss) for the period before taxes | 9903 | -€8,412 | €11,575 | +€19,986 | |
| Profit (loss) for the period | 9904 | -€8,412 | €11,575 | +€19,986 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,412 | €11,575 | +€19,986 |
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 28 October 2026 via checked.be.