BIBESO: 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.
BIBESO
Largest movements
- Cash -€81,318
down €81,318 (-55.5%), from €146,483 to €65,165
mainly Contributions, distributions and other (-€187,694) and Investment in fixed assets (net) (-€7,873)
- Receivables within one year +€5,550
up €5,550 (+50.4%), from €11,011 to €16,561
of which Other amounts receivable: +€4,400
- Tangible fixed assets +€4,567
up €4,567 (+129.4%), from €3,529 to €8,096
- Reserves -€136,979
down €136,979 (-100.0%), from €136,979 to €0
- Other debts +€44,325
up €44,325 (+7552.7%), from €587 to €44,912
- Tax, wage and social debts +€20,901
up €20,901 (+115.1%), from €18,161 to €39,062
- Gross operating margin +€19,975
up €19,975 (+39.7%), from €50,251 to €70,226
- Taxes +€4,837
up €4,837 (+50.4%), from €9,596 to €14,433
- Depreciation +€1,088
up €1,088 (+49.1%), from €2,218 to €3,306
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 | €161,874 | €91,217 | -€70,656 | -43.6% |
| Fixed assets | 21/28 | €3,529 | €8,096 | +€4,567 | +129.4% |
| Tangible fixed assets | 22/27 | €3,529 | €8,096 | +€4,567 | +129.4% |
| Plant, machinery and equipment | 23 | €3,529 | €8,096 | +€4,567 | +129.4% |
| Current assets | 29/58 | €158,345 | €83,121 | -€75,223 | -47.5% |
| Amounts receivable within one year | 40/41 | €11,011 | €16,561 | +€5,550 | +50.4% |
| Trade receivables | 40 | €11,011 | €12,161 | +€1,150 | +10.4% |
| Other amounts receivable | 41 | - | €4,400 | +€4,400 | |
| Cash at bank and in hand | 54/58 | €146,483 | €65,165 | -€81,318 | -55.5% |
| Deferred charges and accrued income | 490/1 | €850 | €1,396 | +€545 | +64.2% |
| Total equity and liabilities | 10/49 | €161,874 | €91,217 | -€70,656 | -43.6% |
| Equity | 10/15 | €142,979 | €6,000 | -€136,979 | -95.8% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €136,979 | €0 | -€136,979 | -100.0% |
| Distributable reserves | 133 | €136,979 | €0 | -€136,979 | -100.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €18,895 | €85,217 | +€66,322 | +351.0% |
| Amounts payable within one year | 42/48 | €18,895 | €85,185 | +€66,290 | +350.8% |
| Trade debts | 44 | €147 | €1,211 | +€1,064 | +723.2% |
| Suppliers | 440/4 | €147 | €1,211 | +€1,064 | +723.2% |
| Taxes, remuneration and social security | 45 | €18,161 | €39,062 | +€20,901 | +115.1% |
| Taxes | 450/3 | €18,161 | €39,062 | +€20,901 | +115.1% |
| Other amounts payable | 47/48 | €587 | €44,912 | +€44,325 | +7552.7% |
| Accrued charges and deferred income | 492/3 | - | €32 | +€32 | |
| Remuneration, social security and pensions | 62 | €350 | €0 | -€350 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,218 | €3,306 | +€1,088 | +49.1% |
| Other operating charges | 640/8 | €632 | €1,244 | +€612 | +96.8% |
| Gross operating margin | 9900 | €50,251 | €70,226 | +€19,975 | +39.7% |
| Operating profit (loss) | 9901 | €47,051 | €65,676 | +€18,624 | +39.6% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €571 | €527 | -€44 | -7.7% |
| Recurring financial charges | 65 | €571 | €527 | -€44 | -7.7% |
| Profit (loss) for the period before taxes | 9903 | €46,481 | €65,149 | +€18,668 | +40.2% |
| Income taxes | 67/77 | €9,596 | €14,433 | +€4,837 | +50.4% |
| Profit (loss) for the period | 9904 | €36,884 | €50,716 | +€13,831 | +37.5% |
| Profit (loss) for the period to be appropriated | 9905 | €36,884 | €50,716 | +€13,831 | +37.5% |
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 11 October 2026 via checked.be.