Bibob: 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.
Bibob
Largest movements
- Receivables within one year -€9,675
down €9,675 (-74.7%), from €12,947 to €3,272
of which Other amounts receivable: -€9,685
- Tangible fixed assets -€4,400
down €4,400 (-70.8%), from €6,216 to €1,816
of which Furniture and vehicles: -€4,400
- Reserves -€14,822
down €14,822 (-76.2%), from €19,459 to €4,637
- Tax, wage and social debts +€3,039
up €3,039 (+25.6%), from €11,861 to €14,900
of which Remuneration and social security: +€2,462
- Trade debts -€1,486
down €1,486 (-25.6%), from €5,812 to €4,326
- Gross operating margin -€2,914
down €2,914 (-5.3%), from €54,685 to €51,771
- Depreciation -€1,084
down €1,084 (-17.8%), from €6,100 to €5,017
- Staff costs +€615
up €615 (+1.5%), from €39,793 to €40,408
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 | €58,438 | €44,578 | -€13,860 | -23.7% |
| Fixed assets | 21/28 | €6,216 | €1,816 | -€4,400 | -70.8% |
| Tangible fixed assets | 22/27 | €6,216 | €1,816 | -€4,400 | -70.8% |
| Land and buildings | 22 | €0 | - | = | |
| Furniture and vehicles | 24 | €6,216 | €1,816 | -€4,400 | -70.8% |
| Current assets | 29/58 | €52,222 | €42,762 | -€9,460 | -18.1% |
| Stocks and contracts in progress | 3 | €3,775 | €3,554 | -€221 | -5.9% |
| Stocks | 30/36 | €3,775 | €3,554 | -€221 | -5.9% |
| Amounts receivable within one year | 40/41 | €12,947 | €3,272 | -€9,675 | -74.7% |
| Trade receivables | 40 | €1,069 | €1,079 | +€10 | +0.9% |
| Other amounts receivable | 41 | €11,878 | €2,193 | -€9,685 | -81.5% |
| Cash at bank and in hand | 54/58 | €35,267 | €35,666 | +€400 | +1.1% |
| Deferred charges and accrued income | 490/1 | €232 | €269 | +€37 | +15.7% |
| Total equity and liabilities | 10/49 | €58,438 | €44,578 | -€13,860 | -23.7% |
| Equity | 10/15 | €38,059 | €23,237 | -€14,822 | -38.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €19,459 | €4,637 | -€14,822 | -76.2% |
| Distributable reserves | 133 | €19,459 | €4,637 | -€14,822 | -76.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €20,379 | €21,341 | +€962 | +4.7% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €19,388 | €20,599 | +€1,211 | +6.2% |
| Current portion of amounts payable after more than one year | 42 | €1,714 | €1,211 | -€504 | -29.4% |
| Trade debts | 44 | €5,812 | €4,326 | -€1,486 | -25.6% |
| Suppliers | 440/4 | €5,812 | €4,326 | -€1,486 | -25.6% |
| Advances received on contracts in progress | 46 | - | €162 | +€162 | |
| Taxes, remuneration and social security | 45 | €11,861 | €14,900 | +€3,039 | +25.6% |
| Taxes | 450/3 | €7,027 | €7,604 | +€577 | +8.2% |
| Remuneration and social security | 454/9 | €4,834 | €7,295 | +€2,462 | +50.9% |
| Accrued charges and deferred income | 492/3 | €991 | €742 | -€249 | -25.1% |
| Remuneration, social security and pensions | 62 | €39,793 | €40,408 | +€615 | +1.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,100 | €5,017 | -€1,084 | -17.8% |
| Other operating charges | 640/8 | €1,049 | €1,093 | +€44 | +4.2% |
| Gross operating margin | 9900 | €54,685 | €51,771 | -€2,914 | -5.3% |
| Operating profit (loss) | 9901 | €7,743 | €5,253 | -€2,490 | -32.2% |
| Financial income | 75/76B | €649 | €402 | -€248 | -38.2% |
| Recurring financial income | 75 | €649 | €402 | -€248 | -38.2% |
| Financial charges | 65/66B | €395 | €213 | -€182 | -46.0% |
| Recurring financial charges | 65 | €395 | €213 | -€182 | -46.0% |
| Profit (loss) for the period before taxes | 9903 | €7,997 | €5,441 | -€2,556 | -32.0% |
| Income taxes | 67/77 | €1,923 | €2,101 | +€178 | +9.3% |
| Profit (loss) for the period | 9904 | €6,074 | €3,340 | -€2,734 | -45.0% |
| Profit (loss) for the period to be appropriated | 9905 | €6,074 | €3,340 | -€2,734 | -45.0% |
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 19 October 2026 via checked.be.