BIBEECOT: 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.
BIBEECOT
Largest movements
- Cash -€8,874
down €8,874 (-16.1%), from €55,262 to €46,388
mainly Net result for the year (-€8,519) and Debts after one year (-€6,105)
- Deferred charges and accrued income -€2,967
no longer reported in 2025 (was €2,967)
- Profit (loss) carried forward -€8,519
down €8,519 (-39.9%), from -€21,357 to -€29,877
- Debts after one year -€6,105
down €6,105 (-7.4%), from €82,855 to €76,750
- Accrued charges and deferred income +€4,672
up €4,672 (+38.2%), from €12,228 to €16,900
- Trade debts -€1,889
down €1,889 (-79.4%), from €2,378 to €489
- Gross operating margin +€1,715
up €1,715 (+20.8%), from -€8,226 to -€6,511
- Other operating charges -€354
down €354 (-45.8%), from €774 to €420
- Financial charges -€113
down €113 (-6.7%), from €1,702 to €1,589
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 | €102,934 | €91,093 | -€11,841 | -11.5% |
| Fixed assets | 21/28 | €44,605 | €44,605 | = | 0.0% |
| Financial fixed assets | 28 | €44,605 | €44,605 | = | 0.0% |
| Current assets | 29/58 | €58,329 | €46,488 | -€11,841 | -20.3% |
| Amounts receivable after more than one year | 29 | €100 | €100 | = | 0.0% |
| Other amounts receivable | 291 | €100 | €100 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €55,262 | €46,388 | -€8,874 | -16.1% |
| Deferred charges and accrued income | 490/1 | €2,967 | - | -€2,967 | |
| Total equity and liabilities | 10/49 | €102,934 | €91,093 | -€11,841 | -11.5% |
| Equity | 10/15 | €5,474 | -€3,046 | -€8,519 | |
| Contributions | 10/11 | €24,392 | €24,392 | = | 0.0% |
| Capital | 10 | €24,392 | €24,392 | = | 0.0% |
| Issued capital | 100 | €24,392 | €24,392 | = | 0.0% |
| Reserves | 13 | €2,439 | €2,439 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,439 | €2,439 | = | 0.0% |
| Legal reserve | 130 | €2,439 | €2,439 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,357 | -€29,877 | -€8,519 | -39.9% |
| Amounts payable | 17/49 | €97,461 | €94,139 | -€3,322 | -3.4% |
| Amounts payable after more than one year | 17 | €82,855 | €76,750 | -€6,105 | -7.4% |
| Financial debts | 170/4 | €82,855 | €76,750 | -€6,105 | -7.4% |
| Amounts payable within one year | 42/48 | €2,378 | €489 | -€1,889 | -79.4% |
| Trade debts | 44 | €2,378 | €489 | -€1,889 | -79.4% |
| Suppliers | 440/4 | €2,378 | €489 | -€1,889 | -79.4% |
| Accrued charges and deferred income | 492/3 | €12,228 | €16,900 | +€4,672 | +38.2% |
| Other operating charges | 640/8 | €774 | €420 | -€354 | -45.8% |
| Gross operating margin | 9900 | -€8,226 | -€6,511 | +€1,715 | +20.8% |
| Operating profit (loss) | 9901 | -€9,000 | -€6,931 | +€2,069 | +23.0% |
| Financial charges | 65/66B | €1,702 | €1,589 | -€113 | -6.7% |
| Recurring financial charges | 65 | €1,702 | €1,589 | -€113 | -6.7% |
| Profit (loss) for the period before taxes | 9903 | -€10,702 | -€8,519 | +€2,183 | +20.4% |
| Profit (loss) for the period | 9904 | -€10,702 | -€8,519 | +€2,183 | +20.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,702 | -€8,519 | +€2,183 | +20.4% |
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 15 October 2026 via checked.be.