Bibo Brands: 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 Brands
Largest movements
- Receivables within one year +€1.1m
up €1.1m (+94.0%), from €1.1m to €2.2m
of which Trade receivables: +€1.1m
- Stocks and contracts +€291,062
up €291,062 (+25.7%), from €1.1m to €1.4m
- Cash -€96,533
down €96,533 (-8.2%), from €1.2m to €1.1m
mainly Receivables within one year (-€1.1m) and Contributions, distributions and other (-€1.0m)
- Trade debts +€1.1m
up €1.1m (+252%), from €436,995 to €1.5m
- Reserves -€379,278
down €379,278 (-25.3%), from €1.5m to €1.1m
- Debts after one year +€283,952
new in 2025: €283,952
- Current portion of long-term debt +€162,935
new in 2025: €162,935
- Tax, wage and social debts +€82,931
up €82,931 (+113%), from €73,210 to €156,141
of which Taxes: +€61,116
- Gross operating margin +€179,983
up €179,983 (+12.7%), from €1.4m to €1.6m
- Other operating charges -€102,212
down €102,212 (-88.5%), from €115,470 to €13,258
- Staff costs +€85,836
up €85,836 (+15.1%), from €568,715 to €654,552
- Taxes +€70,117
up €70,117 (+88.5%), from €79,250 to €149,366
- Financial charges -€64,508
down €64,508 (-38.5%), from €167,639 to €103,131
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 | €3,562,794 | €4,822,748 | +€1.3m | +35.4% |
| Fixed assets | 21/28 | €65,919 | €72,613 | +€6,694 | +10.2% |
| Intangible fixed assets | 21 | €5,938 | €4,217 | -€1,721 | -29.0% |
| Tangible fixed assets | 22/27 | €54,629 | €63,045 | +€8,416 | +15.4% |
| Plant, machinery and equipment | 23 | €43,519 | €56,975 | +€13,456 | +30.9% |
| Furniture and vehicles | 24 | €6,598 | €2,739 | -€3,859 | -58.5% |
| Other tangible fixed assets | 26 | €4,513 | €3,331 | -€1,182 | -26.2% |
| Financial fixed assets | 28 | €5,351 | €5,351 | = | 0.0% |
| Current assets | 29/58 | €3,496,875 | €4,750,135 | +€1.3m | +35.8% |
| Stocks and contracts in progress | 3 | €1,133,201 | €1,424,263 | +€291,062 | +25.7% |
| Stocks | 30/36 | €1,133,201 | €1,424,263 | +€291,062 | +25.7% |
| Amounts receivable within one year | 40/41 | €1,141,247 | €2,214,511 | +€1.1m | +94.0% |
| Trade receivables | 40 | €786,423 | €1,897,404 | +€1.1m | +141% |
| Other amounts receivable | 41 | €354,823 | €317,107 | -€37,716 | -10.6% |
| Cash at bank and in hand | 54/58 | €1,174,367 | €1,077,835 | -€96,533 | -8.2% |
| Deferred charges and accrued income | 490/1 | €48,060 | €33,526 | -€14,534 | -30.2% |
| Total equity and liabilities | 10/49 | €3,562,794 | €4,822,748 | +€1.3m | +35.4% |
| Equity | 10/15 | €2,052,551 | €1,673,273 | -€379,278 | -18.5% |
| Contributions | 10/11 | €555,984 | €555,984 | = | 0.0% |
| Reserves | 13 | €1,496,568 | €1,117,289 | -€379,278 | -25.3% |
| Distributable reserves | 133 | €1,496,568 | €1,117,289 | -€379,278 | -25.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €1,510,243 | €3,149,475 | +€1.6m | +109% |
| Amounts payable after more than one year | 17 | - | €283,952 | +€283,952 | |
| Financial debts | 170/4 | - | €283,952 | +€283,952 | |
| Amounts payable within one year | 42/48 | €1,510,205 | €2,857,523 | +€1.3m | +89.2% |
| Current portion of amounts payable after more than one year | 42 | - | €162,935 | +€162,935 | |
| Trade debts | 44 | €436,995 | €1,538,447 | +€1.1m | +252% |
| Suppliers | 440/4 | €436,995 | €1,538,447 | +€1.1m | +252% |
| Taxes, remuneration and social security | 45 | €73,210 | €156,141 | +€82,931 | +113% |
| Taxes | 450/3 | €23,513 | €84,629 | +€61,116 | +260% |
| Remuneration and social security | 454/9 | €49,698 | €71,512 | +€21,815 | +43.9% |
| Other amounts payable | 47/48 | €1,000,000 | €1,000,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €38 | €8,000 | +€7,962 | +21,064% |
| Non-recurring operating income | 76A | €8,264 | €0 | -€8,264 | -100% |
| Remuneration, social security and pensions | 62 | €568,715 | €654,552 | +€85,836 | +15.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €62,961 | €36,639 | -€26,322 | -41.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €6,570 | +€6,570 | |
| Other operating charges | 640/8 | €115,470 | €13,258 | -€102,212 | -88.5% |
| Gross operating margin | 9900 | €1,419,146 | €1,599,129 | +€179,983 | +12.7% |
| Operating profit (loss) | 9901 | €672,000 | €888,111 | +€216,111 | +32.2% |
| Financial income | 75/76B | €2,119 | €1,108 | -€1,011 | -47.7% |
| Recurring financial income | 75 | €2,119 | €1,108 | -€1,011 | -47.7% |
| Financial charges | 65/66B | €167,639 | €103,131 | -€64,508 | -38.5% |
| Recurring financial charges | 65 | €167,639 | €103,131 | -€64,508 | -38.5% |
| Profit (loss) for the period before taxes | 9903 | €506,480 | €786,088 | +€279,608 | +55.2% |
| Income taxes | 67/77 | €79,250 | €149,366 | +€70,117 | +88.5% |
| Profit (loss) for the period | 9904 | €427,230 | €636,722 | +€209,491 | +49.0% |
| Profit (loss) for the period to be appropriated | 9905 | €427,230 | €636,722 | +€209,491 | +49.0% |
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 27 October 2026 via checked.be.