BIBELIEVE: 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.
BIBELIEVE
Largest movements
- Cash -€16,285
down €16,285 (-36.0%), from €45,200 to €28,915
mainly Contributions, distributions and other (-€25,000) and Tax, wage and social debts (-€8,533)
- Receivables within one year -€3,974
down €3,974 (-17.8%), from €22,372 to €18,398
of which Trade receivables: -€3,560
- Tangible fixed assets -€1,659
down €1,659 (-4.6%), from €35,948 to €34,289
of which Land and buildings: -€886
- Profit (loss) carried forward -€17,775
down €17,775 (-32.0%), from €55,467 to €37,692
- Tax, wage and social debts -€8,533
down €8,533 (-65.4%), from €13,050 to €4,517
of which Taxes: -€6,320
- Other debts +€6,947
up €6,947 (+24.1%), from €28,845 to €35,792
- Trade debts -€2,268
down €2,268 (-93.8%), from €2,418 to €150
- Gross operating margin -€12,779
down €12,779 (-50.2%), from €25,479 to €12,700
- Taxes -€2,459
down €2,459 (-43.9%), from €5,604 to €3,145
- Other operating charges -€310
down €310 (-33.6%), from €923 to €613
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 | €107,280 | €85,651 | -€21,629 | -20.2% |
| Fixed assets | 21/28 | €36,098 | €34,439 | -€1,659 | -4.6% |
| Tangible fixed assets | 22/27 | €35,948 | €34,289 | -€1,659 | -4.6% |
| Land and buildings | 22 | €34,113 | €33,227 | -€886 | -2.6% |
| Furniture and vehicles | 24 | €1,835 | €1,062 | -€773 | -42.1% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €71,182 | €51,212 | -€19,970 | -28.1% |
| Amounts receivable within one year | 40/41 | €22,372 | €18,398 | -€3,974 | -17.8% |
| Trade receivables | 40 | €11,291 | €7,731 | -€3,560 | -31.5% |
| Other amounts receivable | 41 | €11,081 | €10,667 | -€414 | -3.7% |
| Cash at bank and in hand | 54/58 | €45,200 | €28,915 | -€16,285 | -36.0% |
| Deferred charges and accrued income | 490/1 | €3,610 | €3,899 | +€289 | +8.0% |
| Total equity and liabilities | 10/49 | €107,280 | €85,651 | -€21,629 | -20.2% |
| Equity | 10/15 | €62,967 | €45,192 | -€17,775 | -28.2% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €55,467 | €37,692 | -€17,775 | -32.0% |
| Amounts payable | 17/49 | €44,313 | €40,459 | -€3,854 | -8.7% |
| Amounts payable within one year | 42/48 | €44,313 | €40,459 | -€3,854 | -8.7% |
| Trade debts | 44 | €2,418 | €150 | -€2,268 | -93.8% |
| Suppliers | 440/4 | €2,418 | €150 | -€2,268 | -93.8% |
| Taxes, remuneration and social security | 45 | €13,050 | €4,517 | -€8,533 | -65.4% |
| Taxes | 450/3 | €10,837 | €4,517 | -€6,320 | -58.3% |
| Remuneration and social security | 454/9 | €2,213 | - | -€2,213 | |
| Other amounts payable | 47/48 | €28,845 | €35,792 | +€6,947 | +24.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,736 | €1,659 | -€77 | -4.4% |
| Other operating charges | 640/8 | €923 | €613 | -€310 | -33.6% |
| Gross operating margin | 9900 | €25,479 | €12,700 | -€12,779 | -50.2% |
| Operating profit (loss) | 9901 | €22,820 | €10,428 | -€12,392 | -54.3% |
| Financial charges | 65/66B | €86 | €58 | -€28 | -32.6% |
| Recurring financial charges | 65 | €86 | €58 | -€28 | -32.6% |
| Profit (loss) for the period before taxes | 9903 | €22,734 | €10,370 | -€12,364 | -54.4% |
| Income taxes | 67/77 | €5,604 | €3,145 | -€2,459 | -43.9% |
| Profit (loss) for the period | 9904 | €17,130 | €7,225 | -€9,905 | -57.8% |
| Profit (loss) for the period to be appropriated | 9905 | €17,130 | €7,225 | -€9,905 | -57.8% |
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 23 October 2026 via checked.be.