BIBICH: 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.
BIBICH
Largest movements
- Receivables within one year +€242,747
up €242,747 (+116%), from €209,643 to €452,390
of which Other amounts receivable: +€259,325
- Cash -€112,708
down €112,708 (-79.8%), from €141,185 to €28,477
mainly Receivables within one year (-€242,747) and Contributions, distributions and other (-€128,800)
- Tangible fixed assets +€18,739
up €18,739 (+86.4%), from €21,699 to €40,438
of which Other tangible fixed assets: +€19,607
- Trade debts +€110,260
up €110,260 (+87.9%), from €125,428 to €235,688
- Tax, wage and social debts +€58,475
up €58,475 (+83.5%), from €70,067 to €128,542
- Other debts -€21,200
down €21,200 (-14.1%), from €150,000 to €128,800
- Gross operating margin -€27,747
down €27,747 (-12.9%), from €215,334 to €187,588
- Taxes -€9,597
down €9,597 (-16.9%), from €56,679 to €47,081
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 | €379,014 | €526,620 | +€147,606 | +38.9% |
| Fixed assets | 21/28 | €21,699 | €40,438 | +€18,739 | +86.4% |
| Tangible fixed assets | 22/27 | €21,699 | €40,438 | +€18,739 | +86.4% |
| Furniture and vehicles | 24 | €6,060 | €5,192 | -€868 | -14.3% |
| Other tangible fixed assets | 26 | €15,639 | €35,246 | +€19,607 | +125% |
| Current assets | 29/58 | €357,315 | €486,181 | +€128,867 | +36.1% |
| Stocks and contracts in progress | 3 | €6,487 | €4,742 | -€1,745 | -26.9% |
| Stocks | 30/36 | €6,487 | €4,742 | -€1,745 | -26.9% |
| Amounts receivable within one year | 40/41 | €209,643 | €452,390 | +€242,747 | +116% |
| Trade receivables | 40 | €50,041 | €33,463 | -€16,578 | -33.1% |
| Other amounts receivable | 41 | €159,602 | €418,927 | +€259,325 | +162% |
| Cash at bank and in hand | 54/58 | €141,185 | €28,477 | -€112,708 | -79.8% |
| Deferred charges and accrued income | 490/1 | - | €572 | +€572 | |
| Total equity and liabilities | 10/49 | €379,014 | €526,620 | +€147,606 | +38.9% |
| Equity | 10/15 | €33,320 | €33,391 | +€71 | +0.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,120 | €27,191 | +€71 | +0.3% |
| Amounts payable | 17/49 | €345,693 | €493,228 | +€147,535 | +42.7% |
| Amounts payable within one year | 42/48 | €345,495 | €493,030 | +€147,535 | +42.7% |
| Trade debts | 44 | €125,428 | €235,688 | +€110,260 | +87.9% |
| Suppliers | 440/4 | €125,428 | €235,688 | +€110,260 | +87.9% |
| Taxes, remuneration and social security | 45 | €70,067 | €128,542 | +€58,475 | +83.5% |
| Taxes | 450/3 | €70,067 | €128,542 | +€58,475 | +83.5% |
| Other amounts payable | 47/48 | €150,000 | €128,800 | -€21,200 | -14.1% |
| Accrued charges and deferred income | 492/3 | €198 | €198 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,491 | €4,811 | +€1,319 | +37.8% |
| Other operating charges | 640/8 | €1,087 | €1,665 | +€577 | +53.1% |
| Gross operating margin | 9900 | €215,334 | €187,588 | -€27,747 | -12.9% |
| Operating profit (loss) | 9901 | €210,755 | €181,112 | -€29,643 | -14.1% |
| Financial income | 75/76B | €53 | €2 | -€51 | -97.0% |
| Recurring financial income | 75 | €53 | €2 | -€51 | -97.0% |
| Financial charges | 65/66B | €4,129 | €5,162 | +€1,033 | +25.0% |
| Recurring financial charges | 65 | €4,129 | €5,162 | +€1,033 | +25.0% |
| Profit (loss) for the period before taxes | 9903 | €206,679 | €175,952 | -€30,727 | -14.9% |
| Income taxes | 67/77 | €56,679 | €47,081 | -€9,597 | -16.9% |
| Profit (loss) for the period | 9904 | €150,000 | €128,871 | -€21,129 | -14.1% |
| Profit (loss) for the period to be appropriated | 9905 | €150,000 | €128,871 | -€21,129 | -14.1% |
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 14 October 2026 via checked.be.