BIBI KHANUM: 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.
BIBI KHANUM
Largest movements
- Tangible fixed assets -€44,229
down €44,229 (-7.5%), from €586,523 to €542,294
of which Land and buildings: -€43,058
- Deferred charges and accrued income +€11,362
up €11,362 (+4.6%), from €244,361 to €255,723
- Provisions -€73,078
down €73,078 (-66.5%), from €109,946 to €36,868
- Trade debts +€36,908
up €36,908 (+12,356%), from €299 to €37,207
- Profit (loss) carried forward +€27,612
up €27,612 (+11.1%), from -€248,996 to -€221,383
- Debts after one year -€21,185
down €21,185 (-10.6%), from €199,485 to €178,300
- Provisions -€49,992
down €49,992 (-217%), from -€23,086 to -€73,078
- Taxes +€26,579
up €26,579 (+282%), from €9,437 to €36,016
- Other operating charges -€1,742
down €1,742 (-19.2%), from €9,069 to €7,328
- Gross operating margin +€1,466
up €1,466 (+3.2%), from €45,573 to €47,038
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 | €938,390 | €907,227 | -€31,163 | -3.3% |
| Fixed assets | 21/28 | €586,523 | €542,294 | -€44,229 | -7.5% |
| Tangible fixed assets | 22/27 | €586,523 | €542,294 | -€44,229 | -7.5% |
| Land and buildings | 22 | €583,881 | €540,823 | -€43,058 | -7.4% |
| Plant, machinery and equipment | 23 | €2,642 | €1,471 | -€1,171 | -44.3% |
| Current assets | 29/58 | €351,867 | €364,933 | +€13,066 | +3.7% |
| Amounts receivable within one year | 40/41 | €1,801 | €6,705 | +€4,904 | +272% |
| Other amounts receivable | 41 | €1,801 | €6,705 | +€4,904 | +272% |
| Cash at bank and in hand | 54/58 | €105,705 | €102,504 | -€3,201 | -3.0% |
| Deferred charges and accrued income | 490/1 | €244,361 | €255,723 | +€11,362 | +4.6% |
| Total equity and liabilities | 10/49 | €938,390 | €907,227 | -€31,163 | -3.3% |
| Equity | 10/15 | €601,135 | €628,747 | +€27,612 | +4.6% |
| Contributions | 10/11 | €40,902 | €40,902 | = | 0.0% |
| Revaluation surpluses | 12 | €808,393 | €808,393 | = | 0.0% |
| Reserves | 13 | €835 | €835 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €835 | €835 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€248,996 | -€221,383 | +€27,612 | +11.1% |
| Provisions and deferred taxes | 16 | €109,946 | €36,868 | -€73,078 | -66.5% |
| Provisions for liabilities and charges | 160/5 | €109,946 | €36,868 | -€73,078 | -66.5% |
| Major repairs and maintenance | 162 | €109,946 | €36,868 | -€73,078 | -66.5% |
| Amounts payable | 17/49 | €227,309 | €241,612 | +€14,303 | +6.3% |
| Amounts payable after more than one year | 17 | €199,485 | €178,300 | -€21,185 | -10.6% |
| Financial debts | 170/4 | €199,485 | €178,300 | -€21,185 | -10.6% |
| Amounts payable within one year | 42/48 | €26,938 | €62,466 | +€35,528 | +132% |
| Current portion of amounts payable after more than one year | 42 | €24,432 | €25,252 | +€820 | +3.4% |
| Trade debts | 44 | €299 | €37,207 | +€36,908 | +12,356% |
| Suppliers | 440/4 | €299 | €37,207 | +€36,908 | +12,356% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €2,207 | €7 | -€2,200 | -99.7% |
| Accrued charges and deferred income | 492/3 | €886 | €846 | -€40 | -4.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,185 | €44,229 | +€43 | +0.1% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€23,086 | -€73,078 | -€49,992 | -217% |
| Other operating charges | 640/8 | €9,069 | €7,328 | -€1,742 | -19.2% |
| Gross operating margin | 9900 | €45,573 | €47,038 | +€1,466 | +3.2% |
| Operating profit (loss) | 9901 | €15,404 | €68,560 | +€53,156 | +345% |
| Financial charges | 65/66B | €5,302 | €4,932 | -€370 | -7.0% |
| Recurring financial charges | 65 | €5,302 | €4,932 | -€370 | -7.0% |
| Profit (loss) for the period before taxes | 9903 | €10,102 | €63,628 | +€53,526 | +530% |
| Income taxes | 67/77 | €9,437 | €36,016 | +€26,579 | +282% |
| Profit (loss) for the period | 9904 | €665 | €27,612 | +€26,948 | +4,054% |
| Profit (loss) for the period to be appropriated | 9905 | €665 | €27,612 | +€26,948 | +4,054% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.