BIBO: 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.
BIBO
Largest movements
- Receivables within one year +€33,753
up €33,753 (+45.4%), from €74,346 to €108,098
of which Trade receivables: +€35,590
- Other debts +€39,590
up €39,590 (+2207.2%), from €1,794 to €41,384
- Tax, wage and social debts -€11,386
down €11,386 (-66.7%), from €17,066 to €5,679
- Reserves +€9,000
up €9,000 (+85.7%), from €10,504 to €19,504
- Trade debts -€5,213
down €5,213 (-29.8%), from €17,502 to €12,289
- Profit (loss) carried forward +€1,093
up €1,093 (+21.0%), from €5,200 to €6,293
- Gross operating margin +€17,492
up €17,492 (+2087.1%), from €838 to €18,330
- Taxes +€3,853
up €3,853 (+2359.7%), from €163 to €4,016
- Financial charges +€2,004
up €2,004 (+174.6%), from €1,148 to €3,153
- Other operating charges +€1,400
up €1,400 (+905.2%), from €155 to €1,555
- Financial income +€561
up €561 (+173.2%), from €324 to €886
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 | €74,954 | €108,897 | +€33,943 | +45.3% |
| Fixed assets | 21/28 | - | €798 | +€798 | |
| Tangible fixed assets | 22/27 | - | €798 | +€798 | |
| Furniture and vehicles | 24 | - | €798 | +€798 | |
| Current assets | 29/58 | €74,954 | €108,098 | +€33,144 | +44.2% |
| Amounts receivable within one year | 40/41 | €74,346 | €108,098 | +€33,753 | +45.4% |
| Trade receivables | 40 | €63,134 | €98,724 | +€35,590 | +56.4% |
| Other amounts receivable | 41 | €11,212 | €9,375 | -€1,837 | -16.4% |
| Cash at bank and in hand | 54/58 | €608 | - | -€608 | |
| Total equity and liabilities | 10/49 | €74,954 | €108,897 | +€33,943 | +45.3% |
| Equity | 10/15 | €34,305 | €44,397 | +€10,093 | +29.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €10,504 | €19,504 | +€9,000 | +85.7% |
| Distributable reserves | 133 | €10,504 | €19,504 | +€9,000 | +85.7% |
| Profit (loss) carried forward | 14 | €5,200 | €6,293 | +€1,093 | +21.0% |
| Amounts payable | 17/49 | €40,649 | €64,499 | +€23,850 | +58.7% |
| Amounts payable within one year | 42/48 | €40,649 | €64,499 | +€23,850 | +58.7% |
| Financial debts | 43 | €4,288 | €5,147 | +€859 | +20.0% |
| Credit institutions | 430/8 | €4,288 | €5,147 | +€859 | +20.0% |
| Trade debts | 44 | €17,502 | €12,289 | -€5,213 | -29.8% |
| Suppliers | 440/4 | €17,502 | €12,289 | -€5,213 | -29.8% |
| Taxes, remuneration and social security | 45 | €17,066 | €5,679 | -€11,386 | -66.7% |
| Taxes | 450/3 | €17,066 | €5,679 | -€11,386 | -66.7% |
| Other amounts payable | 47/48 | €1,794 | €41,384 | +€39,590 | +2207.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €399 | +€399 | |
| Other operating charges | 640/8 | €155 | €1,555 | +€1,400 | +905.2% |
| Gross operating margin | 9900 | €838 | €18,330 | +€17,492 | +2087.1% |
| Operating profit (loss) | 9901 | €683 | €16,376 | +€15,692 | +2296.2% |
| Financial income | 75/76B | €324 | €886 | +€561 | +173.2% |
| Recurring financial income | 75 | €324 | €886 | +€561 | +173.2% |
| Financial charges | 65/66B | €1,148 | €3,153 | +€2,004 | +174.6% |
| Recurring financial charges | 65 | €1,148 | €3,153 | +€2,004 | +174.6% |
| Profit (loss) for the period before taxes | 9903 | -€141 | €14,109 | +€14,249 | |
| Income taxes | 67/77 | €163 | €4,016 | +€3,853 | +2359.7% |
| Profit (loss) for the period | 9904 | -€304 | €10,093 | +€10,396 | |
| Profit (loss) for the period to be appropriated | 9905 | -€304 | €10,093 | +€10,396 |
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 12 October 2026 via checked.be.