BIBOB: what changed
Two fiscal 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 +€113,472
up €113,472 (+162.0%), from €70,035 to €183,507
of which Other amounts receivable: +€121,065
- Tangible fixed assets -€69,605
down €69,605 (-3.3%), from €2.1m to €2.1m
- Intangible fixed assets -€30,000
down €30,000 (-28.6%), from €105,000 to €75,000
- Other debts +€40,051
up €40,051 (+13.2%), from €302,550 to €342,602
- Trade debts -€34,020
down €34,020 (-70.3%), from €48,358 to €14,338
- Current portion of long-term debt -€27,206
down €27,206 (-28.1%), from €96,937 to €69,731
- Financial charges +€20,655
up €20,655 (+55.0%), from €37,575 to €58,230
- Gross operating margin +€17,694
up €17,694 (+9.0%), from €197,122 to €214,816
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 | €2,365,697 | €2,373,078 | +€7,381 | +0.3% |
| Fixed assets | 21/28 | €2,238,494 | €2,138,889 | -€99,605 | -4.4% |
| Intangible fixed assets | 21 | €105,000 | €75,000 | -€30,000 | -28.6% |
| Tangible fixed assets | 22/27 | €2,133,494 | €2,063,889 | -€69,605 | -3.3% |
| Land and buildings | 22 | €2,133,494 | €2,063,889 | -€69,605 | -3.3% |
| Current assets | 29/58 | €127,203 | €234,189 | +€106,986 | +84.1% |
| Amounts receivable after more than one year | 29 | €23,750 | €23,750 | = | 0.0% |
| Other amounts receivable | 291 | €23,750 | €23,750 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €70,035 | €183,507 | +€113,472 | +162.0% |
| Trade receivables | 40 | €57,593 | €50,000 | -€7,593 | -13.2% |
| Other amounts receivable | 41 | €12,442 | €133,507 | +€121,065 | +973.0% |
| Cash at bank and in hand | 54/58 | €27,063 | €20,202 | -€6,861 | -25.4% |
| Deferred charges and accrued income | 490/1 | €6,354 | €6,729 | +€375 | +5.9% |
| Total equity and liabilities | 10/49 | €2,365,697 | €2,373,078 | +€7,381 | +0.3% |
| Equity | 10/15 | €412,755 | €421,766 | +€9,011 | +2.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Revaluation surpluses | 12 | €886,463 | €886,463 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€492,308 | -€483,297 | +€9,011 | +1.8% |
| Amounts payable | 17/49 | €1,952,942 | €1,951,312 | -€1,630 | -0.1% |
| Amounts payable after more than one year | 17 | €1,501,079 | €1,501,129 | +€49 | 0.0% |
| Financial debts | 170/4 | €1,201,079 | €1,201,129 | +€49 | 0.0% |
| Other amounts payable | 178/9 | €300,000 | €300,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €451,863 | €450,183 | -€1,679 | -0.4% |
| Current portion of amounts payable after more than one year | 42 | €96,937 | €69,731 | -€27,206 | -28.1% |
| Trade debts | 44 | €48,358 | €14,338 | -€34,020 | -70.3% |
| Suppliers | 440/4 | €48,358 | €14,338 | -€34,020 | -70.3% |
| Taxes, remuneration and social security | 45 | €4,017 | €23,512 | +€19,495 | +485.3% |
| Taxes | 450/3 | €4,017 | €23,512 | +€19,495 | +485.3% |
| Other amounts payable | 47/48 | €302,550 | €342,602 | +€40,051 | +13.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €140,847 | €142,567 | +€1,720 | +1.2% |
| Other operating charges | 640/8 | €5,253 | €5,935 | +€682 | +13.0% |
| Non-recurring operating charges | 66A | €15,953 | €624 | -€15,328 | -96.1% |
| Gross operating margin | 9900 | €197,122 | €214,816 | +€17,694 | +9.0% |
| Operating profit (loss) | 9901 | €35,069 | €65,690 | +€30,621 | +87.3% |
| Financial income | 75/76B | - | €1,752 | +€1,752 | |
| Recurring financial income | 75 | - | €1,752 | +€1,752 | |
| Financial charges | 65/66B | €37,575 | €58,230 | +€20,655 | +55.0% |
| Recurring financial charges | 65 | €37,575 | €58,230 | +€20,655 | +55.0% |
| Profit (loss) for the period before taxes | 9903 | -€2,507 | €9,212 | +€11,718 | |
| Income taxes | 67/77 | €204 | €201 | -€3 | -1.7% |
| Profit (loss) for the period | 9904 | -€2,711 | €9,011 | +€11,722 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,711 | €9,011 | +€11,722 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.