BIBOIS: 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.
BIBOIS
Largest movements
- Cash -€70,514
down €70,514 (-58.1%), from €121,409 to €50,895
mainly Investment in fixed assets (net) (-€140,110) and Contributions, distributions and other (-€45,000)
- Tangible fixed assets +€53,931
up €53,931 (+13.5%), from €400,128 to €454,059
of which Land and buildings: +€63,172
- Receivables within one year +€33,700
up €33,700 (+622%), from €5,421 to €39,121
of which Other amounts receivable: +€31,117
- Debts after one year +€72,412
up €72,412 (+68.2%), from €106,135 to €178,547
- Contributions -€45,000
down €45,000 (-88.6%), from €50,777 to €5,777
- Trade debts -€18,154
down €18,154 (-54.6%), from €33,239 to €15,085
- Current portion of long-term debt +€10,545
up €10,545 (+54.5%), from €19,351 to €29,896
- Short-term financial debts -€6,761
no longer reported in 2025 (was €6,761)
- Gross operating margin -€57,012
down €57,012 (-19.8%), from €288,350 to €231,338
- Provisions +€25,000
no longer reported in 2025 (was -€25,000)
- Taxes -€23,496
down €23,496 (-74.3%), from €31,635 to €8,139
- Staff costs +€18,423
up €18,423 (+17.0%), from €108,069 to €126,492
- Depreciation +€11,223
up €11,223 (+15.0%), from €74,956 to €86,180
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 | €551,747 | €566,411 | +€14,664 | +2.7% |
| Fixed assets | 21/28 | €400,128 | €454,059 | +€53,931 | +13.5% |
| Tangible fixed assets | 22/27 | €400,128 | €454,059 | +€53,931 | +13.5% |
| Land and buildings | 22 | €286,605 | €349,777 | +€63,172 | +22.0% |
| Plant, machinery and equipment | 23 | €104,433 | €91,590 | -€12,842 | -12.3% |
| Furniture and vehicles | 24 | €6,617 | €12,692 | +€6,074 | +91.8% |
| Leasing and similar rights | 25 | €2,474 | - | -€2,474 | |
| Current assets | 29/58 | €151,618 | €112,352 | -€39,267 | -25.9% |
| Stocks and contracts in progress | 3 | €12,113 | €12,456 | +€344 | +2.8% |
| Stocks | 30/36 | €12,113 | €12,456 | +€344 | +2.8% |
| Amounts receivable within one year | 40/41 | €5,421 | €39,121 | +€33,700 | +622% |
| Trade receivables | 40 | €4,115 | €6,697 | +€2,582 | +62.8% |
| Other amounts receivable | 41 | €1,306 | €32,423 | +€31,117 | +2,383% |
| Cash at bank and in hand | 54/58 | €121,409 | €50,895 | -€70,514 | -58.1% |
| Deferred charges and accrued income | 490/1 | €12,676 | €9,879 | -€2,796 | -22.1% |
| Total equity and liabilities | 10/49 | €551,747 | €566,411 | +€14,664 | +2.7% |
| Equity | 10/15 | €342,245 | €295,901 | -€46,345 | -13.5% |
| Contributions | 10/11 | €50,777 | €5,777 | -€45,000 | -88.6% |
| Reserves | 13 | €291,468 | €291,468 | = | 0.0% |
| Distributable reserves | 133 | €291,468 | €291,468 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€1,345 | -€1,345 | |
| Amounts payable | 17/49 | €209,501 | €270,510 | +€61,009 | +29.1% |
| Amounts payable after more than one year | 17 | €106,135 | €178,547 | +€72,412 | +68.2% |
| Financial debts | 170/4 | €106,135 | €178,547 | +€72,412 | +68.2% |
| Amounts payable within one year | 42/48 | €100,346 | €89,306 | -€11,040 | -11.0% |
| Current portion of amounts payable after more than one year | 42 | €19,351 | €29,896 | +€10,545 | +54.5% |
| Financial debts | 43 | €6,761 | - | -€6,761 | |
| Credit institutions | 430/8 | €6,761 | - | -€6,761 | |
| Trade debts | 44 | €33,239 | €15,085 | -€18,154 | -54.6% |
| Suppliers | 440/4 | €33,239 | €15,085 | -€18,154 | -54.6% |
| Advances received on contracts in progress | 46 | €6,718 | €7,620 | +€902 | +13.4% |
| Taxes, remuneration and social security | 45 | €34,277 | €36,705 | +€2,428 | +7.1% |
| Taxes | 450/3 | €17,939 | €18,763 | +€824 | +4.6% |
| Remuneration and social security | 454/9 | €16,337 | €17,942 | +€1,605 | +9.8% |
| Accrued charges and deferred income | 492/3 | €3,021 | €2,657 | -€364 | -12.0% |
| Non-recurring operating income | 76A | €2,893 | - | -€2,893 | |
| Remuneration, social security and pensions | 62 | €108,069 | €126,492 | +€18,423 | +17.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €74,956 | €86,180 | +€11,223 | +15.0% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€25,000 | - | +€25,000 | |
| Other operating charges | 640/8 | €2,904 | €3,084 | +€180 | +6.2% |
| Gross operating margin | 9900 | €288,350 | €231,338 | -€57,012 | -19.8% |
| Operating profit (loss) | 9901 | €127,421 | €15,583 | -€111,838 | -87.8% |
| Financial income | 75/76B | €301 | €4,894 | +€4,593 | +1,528% |
| Recurring financial income | 75 | €164 | €4,894 | +€4,730 | +2,891% |
| Non-recurring financial income | 76B | €137 | - | -€137 | |
| Financial charges | 65/66B | €13,424 | €13,683 | +€259 | +1.9% |
| Recurring financial charges | 65 | €13,424 | €13,683 | +€259 | +1.9% |
| Profit (loss) for the period before taxes | 9903 | €114,298 | €6,794 | -€107,504 | -94.1% |
| Income taxes | 67/77 | €31,635 | €8,139 | -€23,496 | -74.3% |
| Profit (loss) for the period | 9904 | €82,663 | -€1,345 | -€84,007 | |
| Profit (loss) for the period to be appropriated | 9905 | €82,663 | -€1,345 | -€84,007 |
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 26 October 2026 via checked.be.