BIBOFISC: 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.
BIBOFISC
Largest movements
- Cash +€64,002
up €64,002 (+136.2%), from €46,985 to €110,987
mainly Current investments (+€50,000) and Receivables after one year (+€40,000)
- Current investments -€50,000
down €50,000 (-100.0%), from €50,000 to €0
- Receivables after one year -€40,000
down €40,000 (-100.0%), from €40,000 to €0
- Tangible fixed assets +€21,267
up €21,267 (+76.9%), from €27,666 to €48,933
of which Furniture and vehicles: +€19,837
- Receivables within one year +€4,817
up €4,817 (+31.0%), from €15,548 to €20,365
of which Other amounts receivable: +€2,886
- Other debts -€13,392
down €13,392 (-32.4%), from €41,366 to €27,974
- Tax, wage and social debts +€7,453
up €7,453 (+318.7%), from €2,339 to €9,792
- Reserves +€4,785
up €4,785 (+3.4%), from €138,840 to €143,624
of which Distributable reserves: +€4,785
- Gross operating margin -€11,753
down €11,753 (-20.1%), from €58,438 to €46,685
- Taxes -€3,878
down €3,878 (-24.2%), from €16,051 to €12,173
- Depreciation +€3,224
up €3,224 (+102.4%), from €3,147 to €6,371
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 | €183,056 | €182,404 | -€652 | -0.4% |
| Fixed assets | 21/28 | €27,666 | €48,933 | +€21,267 | +76.9% |
| Tangible fixed assets | 22/27 | €27,666 | €48,933 | +€21,267 | +76.9% |
| Land and buildings | 22 | €25,238 | €24,920 | -€318 | -1.3% |
| Plant, machinery and equipment | 23 | - | €1,747 | +€1,747 | |
| Furniture and vehicles | 24 | €2,428 | €22,266 | +€19,837 | +817.0% |
| Current assets | 29/58 | €155,390 | €133,472 | -€21,918 | -14.1% |
| Amounts receivable after more than one year | 29 | €40,000 | €0 | -€40,000 | -100.0% |
| Other amounts receivable | 291 | €40,000 | €0 | -€40,000 | -100.0% |
| Amounts receivable within one year | 40/41 | €15,548 | €20,365 | +€4,817 | +31.0% |
| Trade receivables | 40 | €13,059 | €14,989 | +€1,931 | +14.8% |
| Other amounts receivable | 41 | €2,490 | €5,375 | +€2,886 | +115.9% |
| Current investments | 50/53 | €50,000 | €0 | -€50,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €46,985 | €110,987 | +€64,002 | +136.2% |
| Deferred charges and accrued income | 490/1 | €2,856 | €2,120 | -€737 | -25.8% |
| Total equity and liabilities | 10/49 | €183,056 | €182,404 | -€652 | -0.4% |
| Equity | 10/15 | €139,240 | €144,024 | +€4,785 | +3.4% |
| Contributions | 10/11 | €400 | €400 | = | 0.0% |
| Reserves | 13 | €138,840 | €143,624 | +€4,785 | +3.4% |
| Tax-exempt reserves | 132 | €57 | €57 | = | 0.0% |
| Distributable reserves | 133 | €138,782 | €143,567 | +€4,785 | +3.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €43,816 | €38,380 | -€5,436 | -12.4% |
| Amounts payable within one year | 42/48 | €43,816 | €38,365 | -€5,451 | -12.4% |
| Financial debts | 43 | €0 | €211 | +€211 | |
| Credit institutions | 430/8 | €0 | €211 | +€211 | |
| Trade debts | 44 | €112 | €389 | +€277 | +248.5% |
| Suppliers | 440/4 | €112 | €389 | +€277 | +248.5% |
| Taxes, remuneration and social security | 45 | €2,339 | €9,792 | +€7,453 | +318.7% |
| Taxes | 450/3 | €2,339 | €9,792 | +€7,453 | +318.7% |
| Other amounts payable | 47/48 | €41,366 | €27,974 | -€13,392 | -32.4% |
| Accrued charges and deferred income | 492/3 | - | €15 | +€15 | |
| Remuneration, social security and pensions | 62 | €250 | - | -€250 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,147 | €6,371 | +€3,224 | +102.4% |
| Other operating charges | 640/8 | €1,292 | €1,327 | +€35 | +2.7% |
| Gross operating margin | 9900 | €58,438 | €46,685 | -€11,753 | -20.1% |
| Operating profit (loss) | 9901 | €53,749 | €38,987 | -€14,761 | -27.5% |
| Financial income | 75/76B | €2,391 | €1,975 | -€416 | -17.4% |
| Recurring financial income | 75 | €2,391 | €1,975 | -€416 | -17.4% |
| Financial charges | 65/66B | €129 | €144 | +€15 | +11.9% |
| Recurring financial charges | 65 | €129 | €144 | +€15 | +11.9% |
| Profit (loss) for the period before taxes | 9903 | €56,011 | €40,818 | -€15,192 | -27.1% |
| Income taxes | 67/77 | €16,051 | €12,173 | -€3,878 | -24.2% |
| Profit (loss) for the period | 9904 | €39,960 | €28,645 | -€11,315 | -28.3% |
| Profit (loss) for the period to be appropriated | 9905 | €39,960 | €28,645 | -€11,315 | -28.3% |
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 8 October 2026 via checked.be.