BIBIT.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.
BIBIT.BE
Largest movements
- Receivables within one year +€26,579
up €26,579 (+84.8%), from €31,348 to €57,927
of which Other amounts receivable: +€18,435
- Cash +€24,371
up €24,371 (+173%), from €14,054 to €38,425
mainly Net result for the year (+€45,351) and Tax, wage and social debts (+€6,480)
- Tangible fixed assets +€1,651
up €1,651 (+24.6%), from €6,698 to €8,349
of which Furniture and vehicles: +€2,151
- Profit (loss) carried forward +€44,518
up €44,518 (+118%), from €37,712 to €82,230
- Tax, wage and social debts +€6,480
up €6,480 (+41.0%), from €15,799 to €22,279
of which Taxes: +€5,487
- Short-term financial debts +€1,796
new in 2025: €1,796
of which Other loans: +€1,251
- Gross operating margin +€35,300
up €35,300 (+121%), from €29,142 to €64,442
- Taxes +€6,698
up €6,698 (+100%), from €6,665 to €13,363
- Staff costs +€3,783
new in 2025: €3,783
- Financial income +€892
up €892 (+348%), from €256 to €1,148
- Depreciation +€850
up €850 (+83.9%), from €1,013 to €1,863
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 | €55,344 | €108,138 | +€52,794 | +95.4% |
| Fixed assets | 21/28 | €9,098 | €10,749 | +€1,651 | +18.1% |
| Tangible fixed assets | 22/27 | €6,698 | €8,349 | +€1,651 | +24.6% |
| Furniture and vehicles | 24 | €1,953 | €4,104 | +€2,151 | +110% |
| Other tangible fixed assets | 26 | €4,745 | €4,245 | -€500 | -10.5% |
| Financial fixed assets | 28 | €2,400 | €2,400 | = | 0.0% |
| Current assets | 29/58 | €46,246 | €97,389 | +€51,143 | +111% |
| Amounts receivable within one year | 40/41 | €31,348 | €57,927 | +€26,579 | +84.8% |
| Trade receivables | 40 | €19,375 | €27,519 | +€8,144 | +42.0% |
| Other amounts receivable | 41 | €11,973 | €30,408 | +€18,435 | +154% |
| Cash at bank and in hand | 54/58 | €14,054 | €38,425 | +€24,371 | +173% |
| Deferred charges and accrued income | 490/1 | €844 | €1,037 | +€193 | +22.9% |
| Total equity and liabilities | 10/49 | €55,344 | €108,138 | +€52,794 | +95.4% |
| Equity | 10/15 | €38,712 | €83,230 | +€44,518 | +115% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €37,712 | €82,230 | +€44,518 | +118% |
| Amounts payable | 17/49 | €16,632 | €24,908 | +€8,276 | +49.8% |
| Amounts payable within one year | 42/48 | €16,632 | €24,908 | +€8,276 | +49.8% |
| Financial debts | 43 | - | €1,796 | +€1,796 | |
| Credit institutions | 430/8 | - | €545 | +€545 | |
| Other loans | 439 | - | €1,251 | +€1,251 | |
| Taxes, remuneration and social security | 45 | €15,799 | €22,279 | +€6,480 | +41.0% |
| Taxes | 450/3 | €15,799 | €21,286 | +€5,487 | +34.7% |
| Remuneration and social security | 454/9 | - | €993 | +€993 | |
| Other amounts payable | 47/48 | €833 | €833 | = | 0.0% |
| Remuneration, social security and pensions | 62 | - | €3,783 | +€3,783 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,013 | €1,863 | +€850 | +83.9% |
| Other operating charges | 640/8 | €772 | €1,153 | +€381 | +49.4% |
| Gross operating margin | 9900 | €29,142 | €64,442 | +€35,300 | +121% |
| Operating profit (loss) | 9901 | €27,357 | €57,643 | +€30,286 | +111% |
| Financial income | 75/76B | €256 | €1,148 | +€892 | +348% |
| Recurring financial income | 75 | €256 | €1,148 | +€892 | +348% |
| Financial charges | 65/66B | €137 | €77 | -€60 | -43.8% |
| Recurring financial charges | 65 | €137 | €77 | -€60 | -43.8% |
| Profit (loss) for the period before taxes | 9903 | €27,476 | €58,714 | +€31,238 | +114% |
| Income taxes | 67/77 | €6,665 | €13,363 | +€6,698 | +100% |
| Profit (loss) for the period | 9904 | €20,811 | €45,351 | +€24,540 | +118% |
| Profit (loss) for the period to be appropriated | 9905 | €20,811 | €45,351 | +€24,540 | +118% |
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 26 October 2026 via checked.be.