BIBLO: 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.
BIBLO
Largest movements
- Receivables within one year +€64,571
up €64,571 (+350%), from €18,459 to €83,030
of which Other amounts receivable: +€68,372
- Tangible fixed assets -€28,499
down €28,499 (-30.1%), from €94,640 to €66,140
of which Furniture and vehicles: -€21,291
- Stocks and contracts +€26,881
up €26,881 (+146%), from €18,423 to €45,304
- Cash -€20,472
down €20,472 (-83.2%), from €24,598 to €4,126
mainly Receivables within one year (-€64,571) and Stocks and contracts (-€26,881)
- Intangible fixed assets -€9,000
down €9,000 (-30.0%), from €30,000 to €21,000
- Profit (loss) carried forward +€75,386
up €75,386, from -€75,386 to €0
- Current portion of long-term debt -€20,423
down €20,423 (-41.0%), from €49,857 to €29,434
- Trade debts -€18,057
down €18,057 (-16.1%), from €112,002 to €93,945
- Debts after one year -€17,170
down €17,170 (-81.1%), from €21,165 to €3,995
- Tax, wage and social debts +€10,091
up €10,091 (+19.0%), from €53,198 to €63,289
of which Taxes: +€10,776
- Staff costs -€59,825
down €59,825 (-10.1%), from €589,463 to €529,638
- Gross operating margin +€14,728
up €14,728 (+2.3%), from €641,362 to €656,090
- Financial charges -€7,930
down €7,930 (-54.6%), from €14,513 to €6,584
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 | €188,058 | €223,760 | +€35,702 | +19.0% |
| Fixed assets | 21/28 | €126,408 | €88,909 | -€37,499 | -29.7% |
| Intangible fixed assets | 21 | €30,000 | €21,000 | -€9,000 | -30.0% |
| Tangible fixed assets | 22/27 | €94,640 | €66,140 | -€28,499 | -30.1% |
| Land and buildings | 22 | €25,675 | €18,720 | -€6,954 | -27.1% |
| Plant, machinery and equipment | 23 | €14,806 | €14,551 | -€255 | -1.7% |
| Furniture and vehicles | 24 | €54,159 | €32,869 | -€21,291 | -39.3% |
| Financial fixed assets | 28 | €1,769 | €1,769 | = | 0.0% |
| Current assets | 29/58 | €61,650 | €134,852 | +€73,202 | +119% |
| Stocks and contracts in progress | 3 | €18,423 | €45,304 | +€26,881 | +146% |
| Stocks | 30/36 | €18,423 | €45,304 | +€26,881 | +146% |
| Amounts receivable within one year | 40/41 | €18,459 | €83,030 | +€64,571 | +350% |
| Trade receivables | 40 | €18,459 | €14,658 | -€3,801 | -20.6% |
| Other amounts receivable | 41 | - | €68,372 | +€68,372 | |
| Cash at bank and in hand | 54/58 | €24,598 | €4,126 | -€20,472 | -83.2% |
| Deferred charges and accrued income | 490/1 | €170 | €2,392 | +€2,222 | +1,309% |
| Total equity and liabilities | 10/49 | €188,058 | €223,760 | +€35,702 | +19.0% |
| Equity | 10/15 | -€56,786 | €24,983 | +€81,769 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | - | €6,383 | +€6,383 | |
| Distributable reserves | 133 | - | €6,383 | +€6,383 | |
| Profit (loss) carried forward | 14 | -€75,386 | €0 | +€75,386 | |
| Amounts payable | 17/49 | €244,844 | €198,778 | -€46,066 | -18.8% |
| Amounts payable after more than one year | 17 | €21,165 | €3,995 | -€17,170 | -81.1% |
| Financial debts | 170/4 | €21,165 | €3,995 | -€17,170 | -81.1% |
| Amounts payable within one year | 42/48 | €223,679 | €194,783 | -€28,896 | -12.9% |
| Current portion of amounts payable after more than one year | 42 | €49,857 | €29,434 | -€20,423 | -41.0% |
| Trade debts | 44 | €112,002 | €93,945 | -€18,057 | -16.1% |
| Suppliers | 440/4 | €112,002 | €93,945 | -€18,057 | -16.1% |
| Advances received on contracts in progress | 46 | €4,958 | €6,895 | +€1,937 | +39.1% |
| Taxes, remuneration and social security | 45 | €53,198 | €63,289 | +€10,091 | +19.0% |
| Taxes | 450/3 | €8,269 | €19,045 | +€10,776 | +130% |
| Remuneration and social security | 454/9 | €44,929 | €44,243 | -€685 | -1.5% |
| Other amounts payable | 47/48 | €3,664 | €1,220 | -€2,444 | -66.7% |
| Remuneration, social security and pensions | 62 | €589,463 | €529,638 | -€59,825 | -10.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,875 | €41,349 | -€526 | -1.3% |
| Other operating charges | 640/8 | €3,794 | €1,863 | -€1,930 | -50.9% |
| Gross operating margin | 9900 | €641,362 | €656,090 | +€14,728 | +2.3% |
| Operating profit (loss) | 9901 | €6,231 | €83,239 | +€77,009 | +1,236% |
| Financial income | 75/76B | €2,843 | €5,254 | +€2,411 | +84.8% |
| Recurring financial income | 75 | €2,843 | €5,254 | +€2,411 | +84.8% |
| Financial charges | 65/66B | €14,513 | €6,584 | -€7,930 | -54.6% |
| Recurring financial charges | 65 | €14,513 | €6,584 | -€7,930 | -54.6% |
| Profit (loss) for the period before taxes | 9903 | -€5,439 | €81,910 | +€87,349 | |
| Income taxes | 67/77 | €140 | €141 | +€1 | +1.0% |
| Profit (loss) for the period | 9904 | -€5,579 | €81,769 | +€87,348 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,579 | €81,769 | +€87,348 |
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 13 October 2026 via checked.be.