Bibitor Partoe: 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.
Bibitor Partoe
Largest movements
- Receivables within one year +€298,001
up €298,001 (+322%), from €92,416 to €390,417
of which Other amounts receivable: +€197,320
- Current investments +€225,000
up €225,000 (+90.0%), from €250,000 to €475,000
- Tangible fixed assets -€47,687
down €47,687 (-12.4%), from €386,120 to €338,432
of which Plant, machinery and equipment: -€52,028
- Cash -€37,747
down €37,747 (-15.5%), from €244,026 to €206,280
mainly Receivables within one year (-€298,001) and Current investments (-€225,000)
- Intangible fixed assets -€15,000
down €15,000 (-26.1%), from €57,500 to €42,500
- Reserves +€229,268
up €229,268 (+31.0%), from €739,956 to €969,224
- Trade debts +€173,126
up €173,126 (+132%), from €131,329 to €304,455
- Other debts +€36,860
up €36,860 (+143%), from €25,801 to €62,661
- Tax, wage and social debts -€28,402
down €28,402 (-24.0%), from €118,427 to €90,025
of which Taxes: -€17,561
- Gross operating margin -€184,477
down €184,477 (-12.8%), from €1.4m to €1.3m
- Taxes -€55,570
down €55,570 (-41.2%), from €134,765 to €79,195
- Staff costs -€37,156
down €37,156 (-4.8%), from €774,676 to €737,520
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 | €1,079,956 | €1,494,097 | +€414,141 | +38.3% |
| Fixed assets | 21/28 | €443,620 | €380,932 | -€62,687 | -14.1% |
| Intangible fixed assets | 21 | €57,500 | €42,500 | -€15,000 | -26.1% |
| Tangible fixed assets | 22/27 | €386,120 | €338,432 | -€47,687 | -12.4% |
| Land and buildings | 22 | €226,608 | €174,726 | -€51,883 | -22.9% |
| Plant, machinery and equipment | 23 | €146,338 | €94,310 | -€52,028 | -35.6% |
| Furniture and vehicles | 24 | €13,173 | €69,396 | +€56,223 | +427% |
| Current assets | 29/58 | €636,336 | €1,113,165 | +€476,828 | +74.9% |
| Stocks and contracts in progress | 3 | €18,740 | €19,130 | +€390 | +2.1% |
| Stocks | 30/36 | €18,740 | €19,130 | +€390 | +2.1% |
| Amounts receivable within one year | 40/41 | €92,416 | €390,417 | +€298,001 | +322% |
| Trade receivables | 40 | €59,039 | €159,720 | +€100,680 | +171% |
| Other amounts receivable | 41 | €33,377 | €230,697 | +€197,320 | +591% |
| Current investments | 50/53 | €250,000 | €475,000 | +€225,000 | +90.0% |
| Cash at bank and in hand | 54/58 | €244,026 | €206,280 | -€37,747 | -15.5% |
| Deferred charges and accrued income | 490/1 | €31,154 | €22,338 | -€8,816 | -28.3% |
| Total equity and liabilities | 10/49 | €1,079,956 | €1,494,097 | +€414,141 | +38.3% |
| Equity | 10/15 | €789,956 | €1,019,224 | +€229,268 | +29.0% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €739,956 | €969,224 | +€229,268 | +31.0% |
| Distributable reserves | 133 | €739,956 | €969,224 | +€229,268 | +31.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €290,000 | €474,873 | +€184,873 | +63.7% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €275,660 | €457,140 | +€181,481 | +65.8% |
| Trade debts | 44 | €131,329 | €304,455 | +€173,126 | +132% |
| Suppliers | 440/4 | €131,329 | €304,455 | +€173,126 | +132% |
| Advances received on contracts in progress | 46 | €103 | €0 | -€103 | -100% |
| Taxes, remuneration and social security | 45 | €118,427 | €90,025 | -€28,402 | -24.0% |
| Taxes | 450/3 | €31,841 | €14,280 | -€17,561 | -55.2% |
| Remuneration and social security | 454/9 | €86,586 | €75,745 | -€10,841 | -12.5% |
| Other amounts payable | 47/48 | €25,801 | €62,661 | +€36,860 | +143% |
| Accrued charges and deferred income | 492/3 | €14,340 | €17,732 | +€3,392 | +23.7% |
| Non-recurring operating income | 76A | €0 | €2,362 | +€2,362 | |
| Remuneration, social security and pensions | 62 | €774,676 | €737,520 | -€37,156 | -4.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €137,447 | €144,596 | +€7,149 | +5.2% |
| Other operating charges | 640/8 | €3,025 | €2,638 | -€387 | -12.8% |
| Gross operating margin | 9900 | €1,438,343 | €1,253,866 | -€184,477 | -12.8% |
| Operating profit (loss) | 9901 | €523,195 | €369,112 | -€154,083 | -29.5% |
| Financial income | 75/76B | €6,640 | €1,493 | -€5,146 | -77.5% |
| Recurring financial income | 75 | €6,640 | €1,493 | -€5,146 | -77.5% |
| Financial charges | 65/66B | €1,897 | €2,142 | +€245 | +12.9% |
| Recurring financial charges | 65 | €1,897 | €2,142 | +€245 | +12.9% |
| Profit (loss) for the period before taxes | 9903 | €527,938 | €368,463 | -€159,475 | -30.2% |
| Income taxes | 67/77 | €134,765 | €79,195 | -€55,570 | -41.2% |
| Profit (loss) for the period | 9904 | €393,173 | €289,268 | -€103,905 | -26.4% |
| Profit (loss) for the period to be appropriated | 9905 | €393,173 | €289,268 | -€103,905 | -26.4% |
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 1 November 2026 via checked.be.