BIBCOM: 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.
BIBCOM
Largest movements
- Current investments +€25,000
up €25,000 (+62.5%), from €40,000 to €65,000
- Cash -€13,364
down €13,364 (-33.0%), from €40,472 to €27,108
mainly Current investments (-€25,000) and Current portion of long-term debt (-€2,262)
- Receivables within one year -€8,624
down €8,624 (-57.3%), from €15,062 to €6,438
of which Trade receivables: -€9,367
- Tangible fixed assets -€2,904
down €2,904 (-100%), from €2,904 to €0
- Reserves +€5,389
up €5,389 (+7.9%), from €68,600 to €73,989
of which Distributable reserves: +€5,389
- Current portion of long-term debt -€2,262
down €2,262 (-100%), from €2,262 to €0
- Other debts -€1,606
down €1,606 (-21.2%), from €7,579 to €5,973
- Tax, wage and social debts -€1,294
down €1,294 (-100%), from €1,294 to €0
- Depreciation -€2,171
down €2,171 (-42.8%), from €5,075 to €2,904
- Gross operating margin -€1,693
down €1,693 (-12.7%), from €13,284 to €11,591
- Other operating charges -€417
down €417 (-31.3%), from €1,334 to €917
- Financial charges -€250
down €250 (-67.0%), from €373 to €123
- Taxes +€218
up €218 (+7.1%), from €3,086 to €3,304
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 | €99,067 | €98,897 | -€170 | -0.2% |
| Fixed assets | 21/28 | €2,904 | €0 | -€2,904 | -100% |
| Tangible fixed assets | 22/27 | €2,904 | €0 | -€2,904 | -100% |
| Furniture and vehicles | 24 | €2,904 | €0 | -€2,904 | -100% |
| Current assets | 29/58 | €96,163 | €98,897 | +€2,734 | +2.8% |
| Amounts receivable within one year | 40/41 | €15,062 | €6,438 | -€8,624 | -57.3% |
| Trade receivables | 40 | €12,511 | €3,144 | -€9,367 | -74.9% |
| Other amounts receivable | 41 | €2,552 | €3,294 | +€742 | +29.1% |
| Current investments | 50/53 | €40,000 | €65,000 | +€25,000 | +62.5% |
| Cash at bank and in hand | 54/58 | €40,472 | €27,108 | -€13,364 | -33.0% |
| Deferred charges and accrued income | 490/1 | €629 | €351 | -€277 | -44.1% |
| Total equity and liabilities | 10/49 | €99,067 | €98,897 | -€170 | -0.2% |
| Equity | 10/15 | €87,524 | €92,913 | +€5,389 | +6.2% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €68,600 | €73,989 | +€5,389 | +7.9% |
| Non-distributable reserves | 130/1 | €862 | €862 | = | 0.0% |
| Reserves not available under the articles | 1311 | €862 | €862 | = | 0.0% |
| Distributable reserves | 133 | €67,738 | €73,127 | +€5,389 | +8.0% |
| Profit (loss) carried forward | 14 | €374 | €374 | = | 0.0% |
| Amounts payable | 17/49 | €11,543 | €5,984 | -€5,558 | -48.2% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €11,543 | €5,984 | -€5,558 | -48.2% |
| Current portion of amounts payable after more than one year | 42 | €2,262 | €0 | -€2,262 | -100% |
| Trade debts | 44 | €407 | €12 | -€396 | -97.1% |
| Suppliers | 440/4 | €407 | €12 | -€396 | -97.1% |
| Taxes, remuneration and social security | 45 | €1,294 | €0 | -€1,294 | -100% |
| Taxes | 450/3 | €1,294 | €0 | -€1,294 | -100% |
| Other amounts payable | 47/48 | €7,579 | €5,973 | -€1,606 | -21.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,075 | €2,904 | -€2,171 | -42.8% |
| Other operating charges | 640/8 | €1,334 | €917 | -€417 | -31.3% |
| Gross operating margin | 9900 | €13,284 | €11,591 | -€1,693 | -12.7% |
| Operating profit (loss) | 9901 | €6,875 | €7,771 | +€896 | +13.0% |
| Financial income | 75/76B | €938 | €1,045 | +€107 | +11.4% |
| Recurring financial income | 75 | €938 | €1,045 | +€107 | +11.4% |
| Financial charges | 65/66B | €373 | €123 | -€250 | -67.0% |
| Recurring financial charges | 65 | €373 | €123 | -€250 | -67.0% |
| Profit (loss) for the period before taxes | 9903 | €7,440 | €8,693 | +€1,253 | +16.8% |
| Income taxes | 67/77 | €3,086 | €3,304 | +€218 | +7.1% |
| Profit (loss) for the period | 9904 | €4,355 | €5,389 | +€1,034 | +23.7% |
| Profit (loss) for the period to be appropriated | 9905 | €4,355 | €5,389 | +€1,034 | +23.7% |
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 29 October 2026 via checked.be.