BIBLIDESIGN: what changed
Two fiscal 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.
BIBLIDESIGN
Largest movements
- Receivables within one year -€142,293
down €142,293 (-75.8%), from €187,722 to €45,429
of which Other amounts receivable: -€73,091
- Other debts -€100,000
no longer reported in 2025 (was €100,000)
- Trade debts -€64,320
down €64,320 (-76.4%), from €84,155 to €19,835
- Reserves +€42,272
up €42,272 (+97.4%), from €43,398 to €85,671
- Tax, wage and social debts -€14,258
down €14,258 (-35.0%), from €40,686 to €26,428
- Accrued charges and deferred income -€6,424
down €6,424 (-61.5%), from €10,439 to €4,015
- Gross operating margin -€19,284
down €19,284 (-24.7%), from €78,040 to €58,756
- Taxes -€5,336
down €5,336 (-27.5%), from €19,427 to €14,091
- Financial charges -€1,055
down €1,055 (-36.2%), from €2,915 to €1,861
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.
Cash bridge derived
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 | €291,478 | €148,748 | -€142,730 | -49.0% |
| Fixed assets | 21/28 | €750 | €750 | = | 0.0% |
| Financial fixed assets | 28 | €750 | €750 | = | 0.0% |
| Current assets | 29/58 | €290,728 | €147,998 | -€142,730 | -49.1% |
| Amounts receivable within one year | 40/41 | €187,722 | €45,429 | -€142,293 | -75.8% |
| Trade receivables | 40 | €103,722 | €34,519 | -€69,203 | -66.7% |
| Other amounts receivable | 41 | €84,000 | €10,909 | -€73,091 | -87.0% |
| Cash at bank and in hand | 54/58 | €102,914 | €102,088 | -€826 | -0.8% |
| Deferred charges and accrued income | 490/1 | €92 | €482 | +€390 | +424.9% |
| Total equity and liabilities | 10/49 | €291,478 | €148,748 | -€142,730 | -49.0% |
| Equity | 10/15 | €56,198 | €98,471 | +€42,272 | +75.2% |
| Contributions | 10/11 | €12,800 | €12,800 | = | 0.0% |
| Reserves | 13 | €43,398 | €85,671 | +€42,272 | +97.4% |
| Distributable reserves | 133 | €43,398 | €85,671 | +€42,272 | +97.4% |
| Amounts payable | 17/49 | €235,280 | €50,278 | -€185,002 | -78.6% |
| Amounts payable within one year | 42/48 | €224,840 | €46,263 | -€178,578 | -79.4% |
| Trade debts | 44 | €84,155 | €19,835 | -€64,320 | -76.4% |
| Suppliers | 440/4 | €84,155 | €19,835 | -€64,320 | -76.4% |
| Taxes, remuneration and social security | 45 | €40,686 | €26,428 | -€14,258 | -35.0% |
| Taxes | 450/3 | €40,686 | €26,428 | -€14,258 | -35.0% |
| Other amounts payable | 47/48 | €100,000 | - | -€100,000 | |
| Accrued charges and deferred income | 492/3 | €10,439 | €4,015 | -€6,424 | -61.5% |
| Other operating charges | 640/8 | €1,289 | €533 | -€756 | -58.6% |
| Gross operating margin | 9900 | €78,040 | €58,756 | -€19,284 | -24.7% |
| Operating profit (loss) | 9901 | €76,751 | €58,223 | -€18,528 | -24.1% |
| Financial income | 75/76B | €0 | €0 | -€0 | -37.5% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -37.5% |
| Financial charges | 65/66B | €2,915 | €1,861 | -€1,055 | -36.2% |
| Recurring financial charges | 65 | €2,915 | €1,861 | -€1,055 | -36.2% |
| Profit (loss) for the period before taxes | 9903 | €73,836 | €56,363 | -€17,473 | -23.7% |
| Income taxes | 67/77 | €19,427 | €14,091 | -€5,336 | -27.5% |
| Profit (loss) for the period | 9904 | €54,409 | €42,272 | -€12,137 | -22.3% |
| Profit (loss) for the period to be appropriated | 9905 | €54,409 | €42,272 | -€12,137 | -22.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.