BIBICHE.BE: 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.
BIBICHE.BE
Largest movements
- Tangible fixed assets +€549,974
up €549,974 (+71.9%), from €764,521 to €1.3m
of which Land and buildings: +€554,995
- Receivables within one year +€23,342
up €23,342 (+35.2%), from €66,359 to €89,701
of which Other amounts receivable: +€45,929
- Cash -€18,627
down €18,627 (-17.3%), from €107,636 to €89,009
mainly Investment in fixed assets (net) (-€589,248) and Receivables within one year (-€23,342)
- Deferred charges and accrued income -€15,265
down €15,265 (-78.1%), from €19,548 to €4,283
- Debts after one year +€419,970
up €419,970 (+88.8%), from €472,849 to €892,819
- Reserves +€84,340
up €84,340 (+30.6%), from €275,569 to €359,909
- Current portion of long-term debt +€17,445
up €17,445 (+50.0%), from €34,865 to €52,310
- Gross operating margin +€128,039
up €128,039 (+13.6%), from €943,038 to €1.1m
- Staff costs +€47,937
up €47,937 (+5.7%), from €840,522 to €888,459
- Taxes +€22,373
up €22,373 (+147%), from €15,254 to €37,627
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 | €960,614 | €1,500,438 | +€539,824 | +56.2% |
| Fixed assets | 21/28 | €767,071 | €1,317,445 | +€550,374 | +71.8% |
| Tangible fixed assets | 22/27 | €764,521 | €1,314,495 | +€549,974 | +71.9% |
| Land and buildings | 22 | €741,681 | €1,296,675 | +€554,995 | +74.8% |
| Plant, machinery and equipment | 23 | €303 | €73 | -€230 | -75.9% |
| Furniture and vehicles | 24 | €22,538 | €17,747 | -€4,791 | -21.3% |
| Financial fixed assets | 28 | €2,550 | €2,950 | +€400 | +15.7% |
| Current assets | 29/58 | €193,543 | €182,993 | -€10,550 | -5.5% |
| Amounts receivable within one year | 40/41 | €66,359 | €89,701 | +€23,342 | +35.2% |
| Trade receivables | 40 | €22,715 | €127 | -€22,588 | -99.4% |
| Other amounts receivable | 41 | €43,644 | €89,574 | +€45,929 | +105% |
| Cash at bank and in hand | 54/58 | €107,636 | €89,009 | -€18,627 | -17.3% |
| Deferred charges and accrued income | 490/1 | €19,548 | €4,283 | -€15,265 | -78.1% |
| Total equity and liabilities | 10/49 | €960,614 | €1,500,438 | +€539,824 | +56.2% |
| Equity | 10/15 | €295,569 | €379,909 | +€84,340 | +28.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €275,569 | €359,909 | +€84,340 | +30.6% |
| Distributable reserves | 133 | €275,569 | €359,909 | +€84,340 | +30.6% |
| Amounts payable | 17/49 | €665,044 | €1,120,528 | +€455,484 | +68.5% |
| Amounts payable after more than one year | 17 | €472,849 | €892,819 | +€419,970 | +88.8% |
| Financial debts | 170/4 | €472,849 | €892,819 | +€419,970 | +88.8% |
| Amounts payable within one year | 42/48 | €192,196 | €227,709 | +€35,513 | +18.5% |
| Current portion of amounts payable after more than one year | 42 | €34,865 | €52,310 | +€17,445 | +50.0% |
| Financial debts | 43 | €23,020 | €18,905 | -€4,115 | -17.9% |
| Other loans | 439 | €23,020 | €18,905 | -€4,115 | -17.9% |
| Trade debts | 44 | €7,175 | €5,307 | -€1,868 | -26.0% |
| Suppliers | 440/4 | €7,175 | €5,307 | -€1,868 | -26.0% |
| Advances received on contracts in progress | 46 | €27,627 | €32,877 | +€5,250 | +19.0% |
| Taxes, remuneration and social security | 45 | €82,900 | €91,040 | +€8,139 | +9.8% |
| Taxes | 450/3 | - | €8,924 | +€8,924 | |
| Remuneration and social security | 454/9 | €82,900 | €82,115 | -€785 | -0.9% |
| Other amounts payable | 47/48 | €16,608 | €27,270 | +€10,662 | +64.2% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €840,522 | €888,459 | +€47,937 | +5.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,820 | €38,874 | +€4,054 | +11.6% |
| Other operating charges | 640/8 | €7,063 | €7,328 | +€265 | +3.7% |
| Gross operating margin | 9900 | €943,038 | €1,071,077 | +€128,039 | +13.6% |
| Operating profit (loss) | 9901 | €60,633 | €136,417 | +€75,784 | +125% |
| Financial income | 75/76B | €672 | €1,332 | +€660 | +98.1% |
| Recurring financial income | 75 | €672 | €1,332 | +€660 | +98.1% |
| Financial charges | 65/66B | €12,730 | €15,781 | +€3,051 | +24.0% |
| Recurring financial charges | 65 | €12,730 | €15,781 | +€3,051 | +24.0% |
| Profit (loss) for the period before taxes | 9903 | €48,575 | €121,967 | +€73,392 | +151% |
| Income taxes | 67/77 | €15,254 | €37,627 | +€22,373 | +147% |
| Profit (loss) for the period | 9904 | €33,321 | €84,340 | +€51,019 | +153% |
| Profit (loss) for the period to be appropriated | 9905 | €33,321 | €84,340 | +€51,019 | +153% |
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 17 October 2026 via checked.be.