BIBB: 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.
BIBB
Largest movements
- Receivables within one year -€34,381
down €34,381 (-19.5%), from €176,022 to €141,641
of which Other amounts receivable: -€34,308
- Stocks and contracts +€22,747
up €22,747 (+11.6%), from €195,804 to €218,552
- Cash -€8,749
down €8,749 (-10.6%), from €82,352 to €73,603
mainly Investment in fixed assets (net) (-€33,710) and Stocks and contracts (-€22,747)
- Debts after one year -€17,677
down €17,677 (-9.9%), from €178,783 to €161,106
- Trade debts -€7,780
down €7,780 (-19.7%), from €39,515 to €31,735
- Depreciation +€20,827
up €20,827 (+166%), from €12,511 to €33,337
- Financial charges +€7,313
up €7,313 (+204%), from €3,590 to €10,903
- Gross operating margin +€6,998
up €6,998 (+6.6%), from €106,281 to €113,279
- Financial income -€5,980
down €5,980 (-91.8%), from €6,512 to €532
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 | €756,832 | €737,738 | -€19,094 | -2.5% |
| Fixed assets | 21/28 | €301,975 | €302,348 | +€373 | +0.1% |
| Tangible fixed assets | 22/27 | €301,975 | €302,348 | +€373 | +0.1% |
| Land and buildings | 22 | €4,416 | €3,192 | -€1,224 | -27.7% |
| Plant, machinery and equipment | 23 | - | €3,268 | +€3,268 | |
| Other tangible fixed assets | 26 | €297,559 | €295,888 | -€1,671 | -0.6% |
| Current assets | 29/58 | €454,857 | €435,390 | -€19,467 | -4.3% |
| Stocks and contracts in progress | 3 | €195,804 | €218,552 | +€22,747 | +11.6% |
| Stocks | 30/36 | €195,804 | €218,552 | +€22,747 | +11.6% |
| Amounts receivable within one year | 40/41 | €176,022 | €141,641 | -€34,381 | -19.5% |
| Trade receivables | 40 | €73 | - | -€73 | |
| Other amounts receivable | 41 | €175,949 | €141,641 | -€34,308 | -19.5% |
| Cash at bank and in hand | 54/58 | €82,352 | €73,603 | -€8,749 | -10.6% |
| Deferred charges and accrued income | 490/1 | €678 | €1,595 | +€916 | +135% |
| Total equity and liabilities | 10/49 | €756,832 | €737,738 | -€19,094 | -2.5% |
| Equity | 10/15 | €516,073 | €517,266 | +€1,193 | +0.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €497,473 | €498,666 | +€1,193 | +0.2% |
| Distributable reserves | 133 | €497,473 | €498,666 | +€1,193 | +0.2% |
| Amounts payable | 17/49 | €240,759 | €220,472 | -€20,287 | -8.4% |
| Amounts payable after more than one year | 17 | €178,783 | €161,106 | -€17,677 | -9.9% |
| Financial debts | 170/4 | €178,783 | €161,106 | -€17,677 | -9.9% |
| Amounts payable within one year | 42/48 | €61,975 | €59,365 | -€2,610 | -4.2% |
| Current portion of amounts payable after more than one year | 42 | €17,046 | €17,677 | +€631 | +3.7% |
| Trade debts | 44 | €39,515 | €31,735 | -€7,780 | -19.7% |
| Suppliers | 440/4 | €39,515 | €31,735 | -€7,780 | -19.7% |
| Taxes, remuneration and social security | 45 | €4,817 | €9,355 | +€4,539 | +94.2% |
| Taxes | 450/3 | €4,196 | €9,355 | +€5,159 | +123% |
| Remuneration and social security | 454/9 | €621 | - | -€621 | |
| Other amounts payable | 47/48 | €598 | €598 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €65,301 | €65,100 | -€200 | -0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,511 | €33,337 | +€20,827 | +166% |
| Other operating charges | 640/8 | €3,396 | €3,903 | +€507 | +14.9% |
| Non-recurring operating charges | 66A | €1,171 | - | -€1,171 | |
| Gross operating margin | 9900 | €106,281 | €113,279 | +€6,998 | +6.6% |
| Operating profit (loss) | 9901 | €23,903 | €10,938 | -€12,965 | -54.2% |
| Financial income | 75/76B | €6,512 | €532 | -€5,980 | -91.8% |
| Recurring financial income | 75 | €6,512 | €532 | -€5,980 | -91.8% |
| Financial charges | 65/66B | €3,590 | €10,903 | +€7,313 | +204% |
| Recurring financial charges | 65 | €3,590 | €10,903 | +€7,313 | +204% |
| Profit (loss) for the period before taxes | 9903 | €26,825 | €567 | -€26,258 | -97.9% |
| Income taxes | 67/77 | €281 | -€626 | -€907 | |
| Profit (loss) for the period | 9904 | €26,544 | €1,193 | -€25,352 | -95.5% |
| Profit (loss) for the period to be appropriated | 9905 | €26,544 | €1,193 | -€25,352 | -95.5% |
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 14 October 2026 via checked.be.