BIBELLO: 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.
BIBELLO
Largest movements
- Cash +€3,542
up €3,542 (+10.1%), from €35,135 to €38,676
mainly Receivables within one year (+€3,018) and Investment in fixed assets (net) (+€2,944)
- Receivables within one year -€3,018
down €3,018 (-65.3%), from €4,622 to €1,604
of which Other amounts receivable: -€1,899
- Financial fixed assets -€2,944
down €2,944 (-100.0%), from €2,944 to €0
- Deferred charges and accrued income +€803
up €803 (+5484.4%), from €15 to €818
- Profit (loss) carried forward +€14,254
up €14,254, from €0 to €14,254
- Reserves -€12,022
down €12,022 (-50.9%), from €23,619 to €11,597
of which Distributable reserves: -€12,022
- Trade debts -€4,139
down €4,139 (-74.7%), from €5,540 to €1,402
- Gross operating margin -€6,450
down €6,450 (-16.6%), from €38,901 to €32,451
- Staff costs -€1,735
down €1,735 (-6.7%), from €25,988 to €24,253
- Financial charges +€723
up €723 (+160.5%), from €451 to €1,174
- Other operating charges +€653
up €653 (+18.6%), from €3,509 to €4,162
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 | €43,099 | €41,446 | -€1,653 | -3.8% |
| Fixed assets | 21/28 | €3,107 | €82 | -€3,026 | -97.4% |
| Tangible fixed assets | 22/27 | €163 | €82 | -€82 | -50.0% |
| Other tangible fixed assets | 26 | €163 | €82 | -€82 | -50.0% |
| Financial fixed assets | 28 | €2,944 | €0 | -€2,944 | -100.0% |
| Current assets | 29/58 | €39,991 | €41,364 | +€1,373 | +3.4% |
| Stocks and contracts in progress | 3 | €220 | €266 | +€46 | +20.9% |
| Stocks | 30/36 | €220 | €266 | +€46 | +20.9% |
| Amounts receivable within one year | 40/41 | €4,622 | €1,604 | -€3,018 | -65.3% |
| Trade receivables | 40 | €1,119 | €0 | -€1,119 | -100.0% |
| Other amounts receivable | 41 | €3,503 | €1,604 | -€1,899 | -54.2% |
| Cash at bank and in hand | 54/58 | €35,135 | €38,676 | +€3,542 | +10.1% |
| Deferred charges and accrued income | 490/1 | €15 | €818 | +€803 | +5484.4% |
| Total equity and liabilities | 10/49 | €43,099 | €41,446 | -€1,653 | -3.8% |
| Equity | 10/15 | €29,816 | €32,048 | +€2,232 | +7.5% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €23,619 | €11,597 | -€12,022 | -50.9% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €23,619 | €11,597 | -€12,022 | -50.9% |
| Profit (loss) carried forward | 14 | €0 | €14,254 | +€14,254 | |
| Amounts payable | 17/49 | €13,283 | €9,398 | -€3,885 | -29.3% |
| Amounts payable within one year | 42/48 | €13,283 | €9,398 | -€3,885 | -29.3% |
| Trade debts | 44 | €5,540 | €1,402 | -€4,139 | -74.7% |
| Suppliers | 440/4 | €5,540 | €1,402 | -€4,139 | -74.7% |
| Taxes, remuneration and social security | 45 | €5,268 | €5,291 | +€23 | +0.4% |
| Taxes | 450/3 | €2,117 | €2,229 | +€112 | +5.3% |
| Remuneration and social security | 454/9 | €3,151 | €3,062 | -€88 | -2.8% |
| Other amounts payable | 47/48 | €2,475 | €2,705 | +€230 | +9.3% |
| Remuneration, social security and pensions | 62 | €25,988 | €24,253 | -€1,735 | -6.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €82 | €82 | = | 0.0% |
| Other operating charges | 640/8 | €3,509 | €4,162 | +€653 | +18.6% |
| Gross operating margin | 9900 | €38,901 | €32,451 | -€6,450 | -16.6% |
| Operating profit (loss) | 9901 | €9,323 | €3,954 | -€5,369 | -57.6% |
| Financial income | 75/76B | €0 | €2 | +€2 | |
| Recurring financial income | 75 | €0 | €2 | +€2 | |
| Financial charges | 65/66B | €451 | €1,174 | +€723 | +160.5% |
| Recurring financial charges | 65 | €451 | €1,174 | +€723 | +160.5% |
| Profit (loss) for the period before taxes | 9903 | €8,872 | €2,782 | -€6,090 | -68.6% |
| Income taxes | 67/77 | €226 | €550 | +€324 | +143.5% |
| Profit (loss) for the period | 9904 | €8,646 | €2,232 | -€6,414 | -74.2% |
| Profit (loss) for the period to be appropriated | 9905 | €8,646 | €2,232 | -€6,414 | -74.2% |
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 2 October 2026 via checked.be.