BIBABELOO: 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.
BIBABELOO
Largest movements
- Tangible fixed assets +€6,117
up €6,117 (+675.3%), from €906 to €7,023
- Cash -€3,762
down €3,762 (-98.1%), from €3,834 to €72
mainly Trade debts (-€12,483) and Investment in fixed assets (net) (-€7,266)
- Receivables within one year -€2,675
down €2,675 (-8.7%), from €30,777 to €28,102
of which Trade receivables: -€1,707
- Other debts +€16,350
up €16,350 (+210.2%), from €7,780 to €24,130
- Trade debts -€12,483
down €12,483 (-95.1%), from €13,127 to €644
- Profit (loss) carried forward -€3,787
down €3,787 (-3.5%), from -€107,789 to -€111,577
- Accrued charges and deferred income -€400
no longer reported in 2025 (was €400)
- Gross operating margin -€6,770
down €6,770, from €4,682 to -€2,087
- Depreciation -€4,358
down €4,358 (-79.1%), from €5,506 to €1,149
- Other operating charges -€2,925
down €2,925 (-70.5%), from €4,149 to €1,224
- Financial income +€131
up €131 (+18.2%), from €720 to €851
- Financial charges +€93
up €93 (+108.6%), from €86 to €179
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 | €35,714 | €35,395 | -€320 | -0.9% |
| Fixed assets | 21/28 | €1,104 | €7,221 | +€6,117 | +554.2% |
| Tangible fixed assets | 22/27 | €906 | €7,023 | +€6,117 | +675.3% |
| Furniture and vehicles | 24 | €906 | €7,023 | +€6,117 | +675.3% |
| Financial fixed assets | 28 | €198 | €198 | = | 0.0% |
| Current assets | 29/58 | €34,611 | €28,173 | -€6,437 | -18.6% |
| Amounts receivable within one year | 40/41 | €30,777 | €28,102 | -€2,675 | -8.7% |
| Trade receivables | 40 | €15,850 | €14,143 | -€1,707 | -10.8% |
| Other amounts receivable | 41 | €14,927 | €13,958 | -€968 | -6.5% |
| Cash at bank and in hand | 54/58 | €3,834 | €72 | -€3,762 | -98.1% |
| Total equity and liabilities | 10/49 | €35,714 | €35,395 | -€320 | -0.9% |
| Equity | 10/15 | -€89,189 | -€92,977 | -€3,787 | -4.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€107,789 | -€111,577 | -€3,787 | -3.5% |
| Amounts payable | 17/49 | €124,904 | €128,371 | +€3,468 | +2.8% |
| Amounts payable after more than one year | 17 | €100,000 | €100,000 | = | 0.0% |
| Financial debts | 170/4 | €100,000 | €100,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €24,504 | €28,371 | +€3,868 | +15.8% |
| Trade debts | 44 | €13,127 | €644 | -€12,483 | -95.1% |
| Suppliers | 440/4 | €13,127 | €644 | -€12,483 | -95.1% |
| Advances received on contracts in progress | 46 | €2,101 | €2,101 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €1,496 | €1,496 | = | 0.0% |
| Taxes | 450/3 | €1,496 | €1,496 | = | 0.0% |
| Other amounts payable | 47/48 | €7,780 | €24,130 | +€16,350 | +210.2% |
| Accrued charges and deferred income | 492/3 | €400 | - | -€400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,506 | €1,149 | -€4,358 | -79.1% |
| Other operating charges | 640/8 | €4,149 | €1,224 | -€2,925 | -70.5% |
| Gross operating margin | 9900 | €4,682 | -€2,087 | -€6,770 | |
| Operating profit (loss) | 9901 | -€4,973 | -€4,460 | +€513 | +10.3% |
| Financial income | 75/76B | €720 | €851 | +€131 | +18.2% |
| Recurring financial income | 75 | €720 | €851 | +€131 | +18.2% |
| Financial charges | 65/66B | €86 | €179 | +€93 | +108.6% |
| Recurring financial charges | 65 | €86 | €179 | +€93 | +108.6% |
| Profit (loss) for the period before taxes | 9903 | -€4,339 | -€3,787 | +€551 | +12.7% |
| Profit (loss) for the period | 9904 | -€4,339 | -€3,787 | +€551 | +12.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,339 | -€3,787 | +€551 | +12.7% |
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 3 October 2026 via checked.be.