BIBI: 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.
BIBI
Largest movements
- Stocks and contracts +€24,091
up €24,091 (+20.1%), from €119,976 to €144,067
- Cash -€13,750
down €13,750 (-65.8%), from €20,902 to €7,153
mainly Stocks and contracts (-€24,091) and Tax, wage and social debts (-€12,465)
- Tangible fixed assets -€10,880
down €10,880 (-37.6%), from €28,948 to €18,068
of which Furniture and vehicles: -€11,382
- Receivables within one year -€10,264
down €10,264 (-96.4%), from €10,647 to €382
of which Trade receivables: -€5,227
- Tax, wage and social debts -€12,465
down €12,465 (-50.4%), from €24,710 to €12,245
of which Remuneration and social security: -€6,499
- Debts after one year -€9,105
down €9,105 (-66.1%), from €13,765 to €4,659
- Trade debts +€8,203
up €8,203 (+20.7%), from €39,571 to €47,774
- Current portion of long-term debt -€6,239
down €6,239 (-40.7%), from €15,344 to €9,105
- Accrued charges and deferred income +€4,281
new in 2025: €4,281
- Turnover -€372,495
no longer reported in 2025 (was €372,495)
- Purchases and services -€280,720
no longer reported in 2025 (was €280,720)
- Gross operating margin -€37,732
down €37,732 (-41.1%), from €91,775 to €54,043
- Staff costs -€5,260
down €5,260 (-14.8%), from €35,486 to €30,226
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 | €180,473 | €169,670 | -€10,803 | -6.0% |
| Fixed assets | 21/28 | €28,948 | €18,068 | -€10,880 | -37.6% |
| Tangible fixed assets | 22/27 | €28,948 | €18,068 | -€10,880 | -37.6% |
| Plant, machinery and equipment | 23 | €918 | €1,420 | +€502 | +54.6% |
| Furniture and vehicles | 24 | €28,030 | €16,648 | -€11,382 | -40.6% |
| Current assets | 29/58 | €151,525 | €151,602 | +€77 | +0.1% |
| Stocks and contracts in progress | 3 | €119,976 | €144,067 | +€24,091 | +20.1% |
| Stocks | 30/36 | €119,976 | €144,067 | +€24,091 | +20.1% |
| Amounts receivable within one year | 40/41 | €10,647 | €382 | -€10,264 | -96.4% |
| Trade receivables | 40 | €5,401 | €174 | -€5,227 | -96.8% |
| Other amounts receivable | 41 | €5,246 | €209 | -€5,037 | -96.0% |
| Cash at bank and in hand | 54/58 | €20,902 | €7,153 | -€13,750 | -65.8% |
| Total equity and liabilities | 10/49 | €180,473 | €169,670 | -€10,803 | -6.0% |
| Equity | 10/15 | €87,083 | €89,973 | +€2,891 | +3.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €80,883 | €83,773 | +€2,891 | +3.6% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €19,832 | €19,832 | = | 0.0% |
| Distributable reserves | 133 | €61,050 | €63,941 | +€2,891 | +4.7% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €93,390 | €79,697 | -€13,694 | -14.7% |
| Amounts payable after more than one year | 17 | €13,765 | €4,659 | -€9,105 | -66.1% |
| Financial debts | 170/4 | €13,765 | €4,659 | -€9,105 | -66.1% |
| Amounts payable within one year | 42/48 | €79,626 | €70,757 | -€8,869 | -11.1% |
| Current portion of amounts payable after more than one year | 42 | €15,344 | €9,105 | -€6,239 | -40.7% |
| Trade debts | 44 | €39,571 | €47,774 | +€8,203 | +20.7% |
| Suppliers | 440/4 | €39,571 | €47,774 | +€8,203 | +20.7% |
| Advances received on contracts in progress | 46 | - | €631 | +€631 | |
| Taxes, remuneration and social security | 45 | €24,710 | €12,245 | -€12,465 | -50.4% |
| Taxes | 450/3 | €14,523 | €8,557 | -€5,966 | -41.1% |
| Remuneration and social security | 454/9 | €10,187 | €3,688 | -€6,499 | -63.8% |
| Other amounts payable | 47/48 | - | €1,002 | +€1,002 | |
| Accrued charges and deferred income | 492/3 | - | €4,281 | +€4,281 | |
| Turnover | 70 | €372,495 | - | -€372,495 | |
| Goods, raw materials, services and sundry goods | 60/61 | €280,720 | - | -€280,720 | |
| Remuneration, social security and pensions | 62 | €35,486 | €30,226 | -€5,260 | -14.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,464 | €12,155 | -€309 | -2.5% |
| Other operating charges | 640/8 | €3,123 | €1,814 | -€1,309 | -41.9% |
| Gross operating margin | 9900 | €91,775 | €54,043 | -€37,732 | -41.1% |
| Operating profit (loss) | 9901 | €40,702 | €9,848 | -€30,855 | -75.8% |
| Financial income | 75/76B | €19 | €32 | +€13 | +69.0% |
| Recurring financial income | 75 | €19 | €32 | +€13 | +69.0% |
| Financial charges | 65/66B | €5,084 | €5,139 | +€54 | +1.1% |
| Recurring financial charges | 65 | €5,084 | €5,139 | +€54 | +1.1% |
| Profit (loss) for the period before taxes | 9903 | €35,637 | €4,741 | -€30,896 | -86.7% |
| Income taxes | 67/77 | €2,794 | €1,850 | -€944 | -33.8% |
| Profit (loss) for the period | 9904 | €32,843 | €2,891 | -€29,952 | -91.2% |
| Profit (loss) for the period to be appropriated | 9905 | €32,843 | €2,891 | -€29,952 | -91.2% |
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 8 October 2026 via checked.be.