BIBLI: 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.
BIBLI
Largest movements
- Cash +€20,942
up €20,942 (+163%), from €12,810 to €33,751
mainly Net result for the year (+€46,312) and Other debts (+€2,818)
- Receivables after one year -€2,767
down €2,767 (-26.3%), from €10,522 to €7,755
- Receivables within one year +€1,165
up €1,165 (+3.9%), from €30,183 to €31,348
of which Trade receivables: +€1,165
- Profit (loss) carried forward +€46,312
up €46,312 (+77.3%), from -€59,944 to -€13,633
- Trade debts -€25,486
down €25,486 (-42.2%), from €60,459 to €34,973
- Tax, wage and social debts -€5,205
down €5,205 (-22.8%), from €22,861 to €17,657
of which Remuneration and social security: -€10,027
- Other debts +€2,818
up €2,818 (+316%), from €891 to €3,709
- Staff costs -€32,118
down €32,118 (-35.0%), from €91,828 to €59,709
- Gross operating margin +€18,862
up €18,862 (+19.6%), from €96,094 to €114,956
- Financial charges +€2,513
up €2,513 (+73.9%), from €3,399 to €5,911
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 | €81,630 | €100,070 | +€18,439 | +22.6% |
| Fixed assets | 21/28 | €10,235 | €9,502 | -€733 | -7.2% |
| Intangible fixed assets | 21 | €900 | €450 | -€450 | -50.0% |
| Tangible fixed assets | 22/27 | €2,045 | €1,762 | -€283 | -13.8% |
| Plant, machinery and equipment | 23 | €2,045 | €1,762 | -€283 | -13.8% |
| Financial fixed assets | 28 | €7,290 | €7,290 | = | 0.0% |
| Current assets | 29/58 | €71,395 | €90,567 | +€19,172 | +26.9% |
| Amounts receivable after more than one year | 29 | €10,522 | €7,755 | -€2,767 | -26.3% |
| Other amounts receivable | 291 | €10,522 | €7,755 | -€2,767 | -26.3% |
| Stocks and contracts in progress | 3 | €17,400 | €17,650 | +€250 | +1.4% |
| Stocks | 30/36 | €17,400 | €17,650 | +€250 | +1.4% |
| Amounts receivable within one year | 40/41 | €30,183 | €31,348 | +€1,165 | +3.9% |
| Trade receivables | 40 | €29,748 | €30,912 | +€1,165 | +3.9% |
| Other amounts receivable | 41 | €435 | €435 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €12,810 | €33,751 | +€20,942 | +163% |
| Deferred charges and accrued income | 490/1 | €481 | €63 | -€418 | -86.9% |
| Total equity and liabilities | 10/49 | €81,630 | €100,070 | +€18,439 | +22.6% |
| Equity | 10/15 | -€10,056 | €36,256 | +€46,312 | |
| Contributions | 10/11 | €30,243 | €30,243 | = | 0.0% |
| Reserves | 13 | €19,645 | €19,645 | = | 0.0% |
| Non-distributable reserves | 130/1 | €19,645 | €19,645 | = | 0.0% |
| Reserves not available under the articles | 1311 | €19,645 | €19,645 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€59,944 | -€13,633 | +€46,312 | +77.3% |
| Amounts payable | 17/49 | €91,686 | €63,814 | -€27,872 | -30.4% |
| Amounts payable within one year | 42/48 | €84,211 | €56,339 | -€27,872 | -33.1% |
| Trade debts | 44 | €60,459 | €34,973 | -€25,486 | -42.2% |
| Suppliers | 440/4 | €60,459 | €34,973 | -€25,486 | -42.2% |
| Taxes, remuneration and social security | 45 | €22,861 | €17,657 | -€5,205 | -22.8% |
| Taxes | 450/3 | €9,910 | €14,732 | +€4,823 | +48.7% |
| Remuneration and social security | 454/9 | €12,952 | €2,924 | -€10,027 | -77.4% |
| Other amounts payable | 47/48 | €891 | €3,709 | +€2,818 | +316% |
| Accrued charges and deferred income | 492/3 | €7,475 | €7,475 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €91,828 | €59,709 | -€32,118 | -35.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €733 | €733 | = | 0.0% |
| Other operating charges | 640/8 | €2,647 | €2,525 | -€122 | -4.6% |
| Gross operating margin | 9900 | €96,094 | €114,956 | +€18,862 | +19.6% |
| Operating profit (loss) | 9901 | €887 | €51,989 | +€51,103 | +5,763% |
| Financial income | 75/76B | €316 | €233 | -€83 | -26.3% |
| Recurring financial income | 75 | €316 | €233 | -€83 | -26.3% |
| Financial charges | 65/66B | €3,399 | €5,911 | +€2,513 | +73.9% |
| Recurring financial charges | 65 | €3,399 | €5,911 | +€2,513 | +73.9% |
| Profit (loss) for the period before taxes | 9903 | -€2,195 | €46,312 | +€48,507 | |
| Profit (loss) for the period | 9904 | -€2,195 | €46,312 | +€48,507 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,195 | €46,312 | +€48,507 |
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.