BIBELOT: 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.
BIBELOT
Largest movements
- Cash +€130,432
up €130,432 (+3865.2%), from €3,375 to €133,806
mainly Receivables within one year (+€115,000) and Net result for the year (+€57,940)
- Receivables within one year -€115,000
down €115,000 (-99.6%), from €115,432 to €432
of which Trade receivables: -€115,000
- Stocks and contracts -€41,925
down €41,925 (-32.6%), from €128,500 to €86,575
- Tangible fixed assets -€9,003
down €9,003 (-12.6%), from €71,248 to €62,244
- Financial fixed assets +€3,216
up €3,216 (+579.6%), from €555 to €3,771
- Other debts -€153,045
down €153,045 (-59.9%), from €255,419 to €102,374
- Profit (loss) carried forward +€57,940
up €57,940 (+87.3%), from -€66,385 to -€8,445
- Short-term financial debts +€25,000
up €25,000 (+83.3%), from €30,000 to €55,000
- Trade debts +€24,909
up €24,909 (+208.3%), from €11,959 to €36,868
- Tax, wage and social debts +€13,617
up €13,617 (+64.3%), from €21,165 to €34,782
of which Taxes: +€13,656
- Gross operating margin +€30,835
up €30,835 (+30.5%), from €101,047 to €131,882
- Staff costs -€28,425
down €28,425 (-37.0%), from €76,872 to €48,446
- Taxes +€4,228
up €4,228 (+3030.5%), from €140 to €4,368
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 | €319,109 | €287,554 | -€31,555 | -9.9% |
| Fixed assets | 21/28 | €71,803 | €66,015 | -€5,787 | -8.1% |
| Tangible fixed assets | 22/27 | €71,248 | €62,244 | -€9,003 | -12.6% |
| Land and buildings | 22 | €71,248 | €62,244 | -€9,003 | -12.6% |
| Financial fixed assets | 28 | €555 | €3,771 | +€3,216 | +579.6% |
| Current assets | 29/58 | €247,307 | €221,539 | -€25,768 | -10.4% |
| Stocks and contracts in progress | 3 | €128,500 | €86,575 | -€41,925 | -32.6% |
| Stocks | 30/36 | €128,500 | €86,575 | -€41,925 | -32.6% |
| Amounts receivable within one year | 40/41 | €115,432 | €432 | -€115,000 | -99.6% |
| Trade receivables | 40 | €115,000 | €0 | -€115,000 | -100.0% |
| Other amounts receivable | 41 | €432 | €432 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €3,375 | €133,806 | +€130,432 | +3865.2% |
| Deferred charges and accrued income | 490/1 | - | €726 | +€726 | |
| Total equity and liabilities | 10/49 | €319,109 | €287,554 | -€31,555 | -9.9% |
| Equity | 10/15 | €566 | €58,506 | +€57,940 | +10233.7% |
| Contributions | 10/11 | €37,200 | €37,200 | = | 0.0% |
| Reserves | 13 | €29,751 | €29,751 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,000 | €3,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,000 | €3,000 | = | 0.0% |
| Distributable reserves | 133 | €26,751 | €26,751 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€66,385 | -€8,445 | +€57,940 | +87.3% |
| Amounts payable | 17/49 | €318,543 | €229,048 | -€89,495 | -28.1% |
| Amounts payable within one year | 42/48 | €318,543 | €229,024 | -€89,519 | -28.1% |
| Financial debts | 43 | €30,000 | €55,000 | +€25,000 | +83.3% |
| Credit institutions | 430/8 | €30,000 | €55,000 | +€25,000 | +83.3% |
| Trade debts | 44 | €11,959 | €36,868 | +€24,909 | +208.3% |
| Suppliers | 440/4 | €11,959 | €36,868 | +€24,909 | +208.3% |
| Taxes, remuneration and social security | 45 | €21,165 | €34,782 | +€13,617 | +64.3% |
| Taxes | 450/3 | €17,063 | €30,719 | +€13,656 | +80.0% |
| Remuneration and social security | 454/9 | €4,102 | €4,064 | -€38 | -0.9% |
| Other amounts payable | 47/48 | €255,419 | €102,374 | -€153,045 | -59.9% |
| Accrued charges and deferred income | 492/3 | - | €24 | +€24 | |
| Remuneration, social security and pensions | 62 | €76,872 | €48,446 | -€28,425 | -37.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,003 | €9,003 | = | 0.0% |
| Other operating charges | 640/8 | €5,686 | €6,241 | +€555 | +9.8% |
| Gross operating margin | 9900 | €101,047 | €131,882 | +€30,835 | +30.5% |
| Operating profit (loss) | 9901 | €9,486 | €68,191 | +€58,705 | +618.9% |
| Financial income | 75/76B | €429 | €408 | -€21 | -4.9% |
| Recurring financial income | 75 | €429 | €408 | -€21 | -4.9% |
| Financial charges | 65/66B | €7,511 | €6,292 | -€1,219 | -16.2% |
| Recurring financial charges | 65 | €7,511 | €6,292 | -€1,219 | -16.2% |
| Profit (loss) for the period before taxes | 9903 | €2,405 | €62,308 | +€59,903 | +2491.0% |
| Income taxes | 67/77 | €140 | €4,368 | +€4,228 | +3030.5% |
| Profit (loss) for the period | 9904 | €2,265 | €57,940 | +€55,675 | +2457.8% |
| Profit (loss) for the period to be appropriated | 9905 | €2,265 | €57,940 | +€55,675 | +2457.8% |
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 8 October 2026 via checked.be.