BIBELCOM: 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.
BIBELCOM
Largest movements
- Receivables within one year +€8,413
up €8,413 (+87.3%), from €9,639 to €18,052
of which Other amounts receivable: +€5,818
- Tangible fixed assets -€6,373
down €6,373 (-33.4%), from €19,075 to €12,702
- Cash +€3,344
up €3,344 (+2.0%), from €166,663 to €170,007
mainly Other debts (+€171,054) and Net result for the year (+€46,962)
- Other debts +€171,054
up €171,054 (+2074.8%), from €8,244 to €179,299
- Profit (loss) carried forward -€153,038
down €153,038 (-75.1%), from €203,882 to €50,844
- Tax, wage and social debts -€12,772
down €12,772 (-64.7%), from €19,731 to €6,959
- Gross operating margin -€4,091
down €4,091 (-5.4%), from €76,073 to €71,982
- Financial income -€1,262
down €1,262 (-48.1%), from €2,621 to €1,359
- Taxes -€1,154
down €1,154 (-7.8%), from €14,745 to €13,591
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 | €238,254 | €243,470 | +€5,215 | +2.2% |
| Fixed assets | 21/28 | €19,075 | €12,702 | -€6,373 | -33.4% |
| Tangible fixed assets | 22/27 | €19,075 | €12,702 | -€6,373 | -33.4% |
| Furniture and vehicles | 24 | €19,075 | €12,702 | -€6,373 | -33.4% |
| Current assets | 29/58 | €219,179 | €230,768 | +€11,588 | +5.3% |
| Amounts receivable within one year | 40/41 | €9,639 | €18,052 | +€8,413 | +87.3% |
| Trade receivables | 40 | €9,595 | €12,191 | +€2,595 | +27.0% |
| Other amounts receivable | 41 | €43 | €5,861 | +€5,818 | +13429.5% |
| Current investments | 50/53 | €40,000 | €40,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €166,663 | €170,007 | +€3,344 | +2.0% |
| Deferred charges and accrued income | 490/1 | €2,877 | €2,709 | -€169 | -5.9% |
| Total equity and liabilities | 10/49 | €238,254 | €243,470 | +€5,215 | +2.2% |
| Equity | 10/15 | €208,882 | €55,844 | -€153,038 | -73.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €203,882 | €50,844 | -€153,038 | -75.1% |
| Amounts payable | 17/49 | €29,372 | €187,625 | +€158,253 | +538.8% |
| Amounts payable within one year | 42/48 | €29,372 | €187,625 | +€158,253 | +538.8% |
| Trade debts | 44 | €1,397 | €1,367 | -€29 | -2.1% |
| Suppliers | 440/4 | €1,397 | €1,367 | -€29 | -2.1% |
| Taxes, remuneration and social security | 45 | €19,731 | €6,959 | -€12,772 | -64.7% |
| Taxes | 450/3 | €19,731 | €6,959 | -€12,772 | -64.7% |
| Other amounts payable | 47/48 | €8,244 | €179,299 | +€171,054 | +2074.8% |
| Remuneration, social security and pensions | 62 | €1,748 | €1,589 | -€159 | -9.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,862 | €10,211 | +€350 | +3.5% |
| Other operating charges | 640/8 | €1,540 | €939 | -€601 | -39.1% |
| Gross operating margin | 9900 | €76,073 | €71,982 | -€4,091 | -5.4% |
| Operating profit (loss) | 9901 | €62,923 | €59,243 | -€3,681 | -5.8% |
| Financial income | 75/76B | €2,621 | €1,359 | -€1,262 | -48.1% |
| Recurring financial income | 75 | €2,621 | €1,359 | -€1,262 | -48.1% |
| Financial charges | 65/66B | €45 | €48 | +€3 | +7.4% |
| Recurring financial charges | 65 | €45 | €48 | +€3 | +7.4% |
| Profit (loss) for the period before taxes | 9903 | €65,500 | €60,554 | -€4,946 | -7.6% |
| Income taxes | 67/77 | €14,745 | €13,591 | -€1,154 | -7.8% |
| Profit (loss) for the period | 9904 | €50,754 | €46,962 | -€3,792 | -7.5% |
| Profit (loss) for the period to be appropriated | 9905 | €50,754 | €46,962 | -€3,792 | -7.5% |
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 28 September 2026 via checked.be.