BIBOO: 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.
BIBOO
Largest movements
- Receivables within one year -€24,382
down €24,382 (-37.4%), from €65,268 to €40,886
of which Trade receivables: -€26,960
- Cash +€17,009
up €17,009 (+67.0%), from €25,399 to €42,408
mainly Net result for the year (+€39,081) and Receivables within one year (+€24,382)
- Intangible fixed assets -€5,124
down €5,124 (-100%), from €5,124 to €0
- Tangible fixed assets +€2,753
up €2,753 (+594%), from €463 to €3,216
- Reserves +€18,610
up €18,610 (+13,684%), from €136 to €18,746
of which Distributable reserves: +€18,610
- Trade debts -€17,470
down €17,470 (-54.1%), from €32,265 to €14,794
- Tax, wage and social debts -€11,839
down €11,839 (-51.0%), from €23,220 to €11,381
- Short-term financial debts +€1,283
up €1,283 (+406%), from €316 to €1,599
- Gross operating margin +€28,180
up €28,180 (+92.4%), from €30,494 to €58,674
- Taxes +€7,080
up €7,080 (+114%), from €6,220 to €13,299
- Financial income -€2,473
down €2,473 (-99.9%), from €2,476 to €3
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 | €96,892 | €86,553 | -€10,339 | -10.7% |
| Fixed assets | 21/28 | €5,631 | €3,259 | -€2,372 | -42.1% |
| Intangible fixed assets | 21 | €5,124 | €0 | -€5,124 | -100% |
| Tangible fixed assets | 22/27 | €463 | €3,216 | +€2,753 | +594% |
| Furniture and vehicles | 24 | €463 | €3,216 | +€2,753 | +594% |
| Financial fixed assets | 28 | €43 | €43 | = | 0.0% |
| Current assets | 29/58 | €91,261 | €83,294 | -€7,967 | -8.7% |
| Amounts receivable within one year | 40/41 | €65,268 | €40,886 | -€24,382 | -37.4% |
| Trade receivables | 40 | €65,268 | €38,308 | -€26,960 | -41.3% |
| Other amounts receivable | 41 | €0 | €2,577 | +€2,577 | |
| Cash at bank and in hand | 54/58 | €25,399 | €42,408 | +€17,009 | +67.0% |
| Deferred charges and accrued income | 490/1 | €594 | €0 | -€594 | -100% |
| Total equity and liabilities | 10/49 | €96,892 | €86,553 | -€10,339 | -10.7% |
| Equity | 10/15 | €18,686 | €37,296 | +€18,610 | +99.6% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €136 | €18,746 | +€18,610 | +13,684% |
| Non-distributable reserves | 130/1 | €136 | €136 | = | 0.0% |
| Reserves not available under the articles | 1311 | €136 | €136 | = | 0.0% |
| Distributable reserves | 133 | - | €18,610 | +€18,610 | |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Investment grants | 15 | €0 | - | = | |
| Amounts payable | 17/49 | €78,206 | €49,257 | -€28,949 | -37.0% |
| Amounts payable within one year | 42/48 | €78,206 | €49,231 | -€28,975 | -37.0% |
| Financial debts | 43 | €316 | €1,599 | +€1,283 | +406% |
| Credit institutions | 430/8 | €316 | €1,599 | +€1,283 | +406% |
| Trade debts | 44 | €32,265 | €14,794 | -€17,470 | -54.1% |
| Suppliers | 440/4 | €32,265 | €14,794 | -€17,470 | -54.1% |
| Taxes, remuneration and social security | 45 | €23,220 | €11,381 | -€11,839 | -51.0% |
| Taxes | 450/3 | €23,220 | €11,381 | -€11,839 | -51.0% |
| Other amounts payable | 47/48 | €22,405 | €21,457 | -€949 | -4.2% |
| Accrued charges and deferred income | 492/3 | - | €26 | +€26 | |
| Non-recurring operating income | 76A | - | €893 | +€893 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,382 | €5,556 | +€174 | +3.2% |
| Other operating charges | 640/8 | €388 | €400 | +€12 | +3.2% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €30,494 | €58,674 | +€28,180 | +92.4% |
| Operating profit (loss) | 9901 | €24,724 | €52,717 | +€27,993 | +113% |
| Financial income | 75/76B | €2,476 | €3 | -€2,473 | -99.9% |
| Recurring financial income | 75 | €2,476 | €3 | -€2,473 | -99.9% |
| Financial charges | 65/66B | €186 | €340 | +€154 | +82.7% |
| Recurring financial charges | 65 | €186 | €340 | +€154 | +82.7% |
| Profit (loss) for the period before taxes | 9903 | €27,013 | €52,380 | +€25,367 | +93.9% |
| Income taxes | 67/77 | €6,220 | €13,299 | +€7,080 | +114% |
| Profit (loss) for the period | 9904 | €20,794 | €39,081 | +€18,287 | +87.9% |
| Profit (loss) for the period to be appropriated | 9905 | €20,794 | €39,081 | +€18,287 | +87.9% |
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 14 October 2026 via checked.be.