BIBI MODA: 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 MODA
Largest movements
- Stocks and contracts -€35,041
down €35,041 (-16.9%), from €207,036 to €171,996
- Receivables within one year +€4,245
up €4,245 (+16.0%), from €26,469 to €30,714
of which Trade receivables: +€6,799
- Cash +€3,830
up €3,830 (+26.1%), from €14,674 to €18,504
mainly Stocks and contracts (+€35,041) and Advances received (+€28,642)
- Tangible fixed assets -€2,517
no longer reported in 2025 (was €2,517)
- Trade debts -€57,301
down €57,301 (-63.4%), from €90,397 to €33,096
- Advances received +€28,642
up €28,642 (+25.3%), from €113,198 to €141,840
- Depreciation -€2,216
down €2,216 (-46.8%), from €4,733 to €2,517
- Taxes +€2,042
up €2,042 (+160%), from €1,275 to €3,317
- Staff costs +€1,665
new in 2025: €1,665
- Gross operating margin +€1,236
up €1,236 (+19.0%), from €6,501 to €7,737
- Other operating charges -€313
down €313 (-35.3%), from €886 to €573
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 | €251,438 | €221,955 | -€29,483 | -11.7% |
| Fixed assets | 21/28 | €3,259 | €742 | -€2,517 | -77.2% |
| Tangible fixed assets | 22/27 | €2,517 | - | -€2,517 | |
| Furniture and vehicles | 24 | €2,517 | - | -€2,517 | |
| Financial fixed assets | 28 | €742 | €742 | = | 0.0% |
| Current assets | 29/58 | €248,180 | €221,214 | -€26,966 | -10.9% |
| Stocks and contracts in progress | 3 | €207,036 | €171,996 | -€35,041 | -16.9% |
| Stocks | 30/36 | €207,036 | €171,996 | -€35,041 | -16.9% |
| Amounts receivable within one year | 40/41 | €26,469 | €30,714 | +€4,245 | +16.0% |
| Trade receivables | 40 | €18,087 | €24,886 | +€6,799 | +37.6% |
| Other amounts receivable | 41 | €8,382 | €5,828 | -€2,554 | -30.5% |
| Cash at bank and in hand | 54/58 | €14,674 | €18,504 | +€3,830 | +26.1% |
| Total equity and liabilities | 10/49 | €251,438 | €221,955 | -€29,483 | -11.7% |
| Equity | 10/15 | €11,886 | €10,672 | -€1,214 | -10.2% |
| Contributions | 10/11 | €17,052 | €17,052 | = | 0.0% |
| Reserves | 13 | €1,168 | €1,168 | = | 0.0% |
| Distributable reserves | 133 | €1,168 | €1,168 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,334 | -€7,548 | -€1,214 | -19.2% |
| Amounts payable | 17/49 | €239,552 | €211,283 | -€28,269 | -11.8% |
| Amounts payable within one year | 42/48 | €239,552 | €211,283 | -€28,269 | -11.8% |
| Trade debts | 44 | €90,397 | €33,096 | -€57,301 | -63.4% |
| Suppliers | 440/4 | €90,397 | €33,096 | -€57,301 | -63.4% |
| Advances received on contracts in progress | 46 | €113,198 | €141,840 | +€28,642 | +25.3% |
| Taxes, remuneration and social security | 45 | €2,419 | €1,508 | -€911 | -37.6% |
| Taxes | 450/3 | €2,419 | €1,508 | -€911 | -37.6% |
| Other amounts payable | 47/48 | €33,538 | €34,838 | +€1,301 | +3.9% |
| Remuneration, social security and pensions | 62 | - | €1,665 | +€1,665 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,733 | €2,517 | -€2,216 | -46.8% |
| Other operating charges | 640/8 | €886 | €573 | -€313 | -35.3% |
| Gross operating margin | 9900 | €6,501 | €7,737 | +€1,236 | +19.0% |
| Operating profit (loss) | 9901 | €882 | €2,982 | +€2,100 | +238% |
| Financial income | 75/76B | €2 | €1 | -€1 | -30.5% |
| Recurring financial income | 75 | €2 | €1 | -€1 | -30.5% |
| Financial charges | 65/66B | €753 | €880 | +€127 | +16.9% |
| Recurring financial charges | 65 | €753 | €880 | +€127 | +16.9% |
| Profit (loss) for the period before taxes | 9903 | €131 | €2,103 | +€1,972 | +1,506% |
| Income taxes | 67/77 | €1,275 | €3,317 | +€2,042 | +160% |
| Profit (loss) for the period | 9904 | -€1,145 | -€1,214 | -€70 | -6.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,145 | -€1,214 | -€70 | -6.1% |
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 27 October 2026 via checked.be.