BIBLOS II: what changed
BIBLOS II
Largest movements
- Cash -€23,078
down €23,078 (-95.3%), from €24,212 to €1,134
mainly Net result for the year (-€114,334) and Investment in fixed assets (net) (-€625)
- Receivables within one year -€6,463
down €6,463 (-22.4%), from €28,878 to €22,414
of which Other amounts receivable: -€20,195
- Deferred charges and accrued income -€5,095
no longer reported in 2025 (was €5,095)
- Tangible fixed assets +€625
new in 2025: €625
- Profit (loss) carried forward -€114,334
down €114,334, from €10,921 to -€103,413
- Tax, wage and social debts +€49,465
up €49,465 (+244%), from €20,263 to €69,729
of which Taxes: +€52,104
- Trade debts +€30,348
up €30,348 (+431%), from €7,037 to €37,385
- Other debts +€649
up €649 (+53.0%), from €1,224 to €1,873
- Gross operating margin -€70,500
down €70,500, from €41,903 to -€28,597
- Taxes +€30,599
up €30,599 (+48,911%), from €63 to €30,661
- Financial charges +€3,274
up €3,274 (+650%), from €503 to €3,778
- Other operating charges +€2,906
up €2,906 (+327%), from €889 to €3,796
- Staff costs -€1,241
down €1,241 (-2.5%), from €48,744 to €47,502
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €58,185 | €24,173 | -€34,011 | -58.5% |
| Fixed assets | 21/28 | - | €625 | +€625 | |
| Tangible fixed assets | 22/27 | - | €625 | +€625 | |
| Plant, machinery and equipment | 23 | - | €625 | +€625 | |
| Current assets | 29/58 | €58,185 | €23,548 | -€34,636 | -59.5% |
| Amounts receivable within one year | 40/41 | €28,878 | €22,414 | -€6,463 | -22.4% |
| Trade receivables | 40 | €7,017 | €20,749 | +€13,731 | +196% |
| Other amounts receivable | 41 | €21,860 | €1,665 | -€20,195 | -92.4% |
| Cash at bank and in hand | 54/58 | €24,212 | €1,134 | -€23,078 | -95.3% |
| Deferred charges and accrued income | 490/1 | €5,095 | - | -€5,095 | |
| Total equity and liabilities | 10/49 | €58,185 | €24,173 | -€34,011 | -58.5% |
| Equity | 10/15 | €29,521 | -€84,813 | -€114,334 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,921 | -€103,413 | -€114,334 | |
| Amounts payable | 17/49 | €28,664 | €108,987 | +€80,323 | +280% |
| Amounts payable within one year | 42/48 | €28,524 | €108,987 | +€80,462 | +282% |
| Trade debts | 44 | €7,037 | €37,385 | +€30,348 | +431% |
| Suppliers | 440/4 | €7,037 | €37,385 | +€30,348 | +431% |
| Taxes, remuneration and social security | 45 | €20,263 | €69,729 | +€49,465 | +244% |
| Taxes | 450/3 | €7,530 | €59,634 | +€52,104 | +692% |
| Remuneration and social security | 454/9 | €12,733 | €10,095 | -€2,638 | -20.7% |
| Other amounts payable | 47/48 | €1,224 | €1,873 | +€649 | +53.0% |
| Accrued charges and deferred income | 492/3 | €140 | - | -€140 | |
| Remuneration, social security and pensions | 62 | €48,744 | €47,502 | -€1,241 | -2.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€99 | - | +€99 | |
| Other operating charges | 640/8 | €889 | €3,796 | +€2,906 | +327% |
| Gross operating margin | 9900 | €41,903 | -€28,597 | -€70,500 | |
| Operating profit (loss) | 9901 | -€7,631 | -€79,895 | -€72,264 | -947% |
| Financial income | 75/76B | €252 | - | -€252 | |
| Recurring financial income | 75 | €252 | - | -€252 | |
| Financial charges | 65/66B | €503 | €3,778 | +€3,274 | +650% |
| Recurring financial charges | 65 | €503 | €3,778 | +€3,274 | +650% |
| Profit (loss) for the period before taxes | 9903 | -€7,883 | -€83,673 | -€75,790 | -961% |
| Income taxes | 67/77 | €63 | €30,661 | +€30,599 | +48,911% |
| Profit (loss) for the period | 9904 | -€7,945 | -€114,334 | -€106,389 | -1,339% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,945 | -€114,334 | -€106,389 | -1,339% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.