BIBATEA: 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.
BIBATEA
Largest movements
- Tangible fixed assets -€2,672
down €2,672 (-3.4%), from €78,637 to €75,966
- Cash +€2,440
up €2,440 (+2.6%), from €93,800 to €96,240
mainly Depreciation (+€2,672) and Trade debts (+€459)
No liability line moved by more than 1% of the balance sheet total.
- Depreciation -€5,280
down €5,280 (-66.4%), from €7,952 to €2,672
- Gross operating margin -€3,385
down €3,385 (-33.3%), from €10,174 to €6,789
- Other operating charges +€117
up €117 (+2.6%), from €4,418 to €4,535
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 | €173,594 | €173,411 | -€183 | -0.1% |
| Fixed assets | 21/28 | €78,637 | €75,966 | -€2,672 | -3.4% |
| Tangible fixed assets | 22/27 | €78,637 | €75,966 | -€2,672 | -3.4% |
| Land and buildings | 22 | €78,637 | €75,966 | -€2,672 | -3.4% |
| Current assets | 29/58 | €94,957 | €97,445 | +€2,488 | +2.6% |
| Cash at bank and in hand | 54/58 | €93,800 | €96,240 | +€2,440 | +2.6% |
| Deferred charges and accrued income | 490/1 | €1,157 | €1,205 | +€48 | +4.1% |
| Total equity and liabilities | 10/49 | €173,594 | €173,411 | -€183 | -0.1% |
| Equity | 10/15 | €170,937 | €170,495 | -€442 | -0.3% |
| Contributions | 10/11 | €188,500 | €188,500 | = | 0.0% |
| Capital | 10 | €188,500 | €188,500 | = | 0.0% |
| Issued capital | 100 | €188,500 | €188,500 | = | 0.0% |
| Reserves | 13 | €2,481 | €2,481 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,481 | €2,481 | = | 0.0% |
| Legal reserve | 130 | €2,481 | €2,481 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,044 | -€20,486 | -€442 | -2.2% |
| Amounts payable | 17/49 | €2,657 | €2,916 | +€259 | +9.7% |
| Amounts payable within one year | 42/48 | €1,157 | €1,616 | +€459 | +39.6% |
| Trade debts | 44 | €1,157 | €1,616 | +€459 | +39.6% |
| Suppliers | 440/4 | €1,157 | €1,616 | +€459 | +39.6% |
| Accrued charges and deferred income | 492/3 | €1,500 | €1,300 | -€200 | -13.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,952 | €2,672 | -€5,280 | -66.4% |
| Other operating charges | 640/8 | €4,418 | €4,535 | +€117 | +2.6% |
| Gross operating margin | 9900 | €10,174 | €6,789 | -€3,385 | -33.3% |
| Operating profit (loss) | 9901 | -€2,196 | -€418 | +€1,778 | +81.0% |
| Financial charges | 65/66B | €24 | €24 | = | 0.0% |
| Recurring financial charges | 65 | €24 | €24 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€2,220 | -€442 | +€1,778 | +80.1% |
| Profit (loss) for the period | 9904 | -€2,220 | -€442 | +€1,778 | +80.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,220 | -€442 | +€1,778 | +80.1% |
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 4 October 2026 via checked.be.