"BIBOU": 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.
"BIBOU"
Largest movements
- Tangible fixed assets -€26,944
down €26,944 (-5.1%), from €524,414 to €497,469
- Debts after one year -€20,728
down €20,728 (-5.9%), from €352,848 to €332,120
- Tax, wage and social debts -€6,992
down €6,992 (-71.9%), from €9,719 to €2,728
- Gross operating margin -€16,644
down €16,644 (-28.4%), from €58,623 to €41,979
- Other operating charges -€4,737
down €4,737 (-71.6%), from €6,616 to €1,879
- Financial charges -€3,960
down €3,960 (-33.2%), from €11,939 to €7,979
- Taxes -€2,269
down €2,269 (-64.0%), from €3,548 to €1,279
- Depreciation +€1,589
up €1,589 (+5.6%), from €28,594 to €30,183
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 | €545,650 | €516,768 | -€28,882 | -5.3% |
| Fixed assets | 21/28 | €524,457 | €497,513 | -€26,944 | -5.1% |
| Tangible fixed assets | 22/27 | €524,414 | €497,469 | -€26,944 | -5.1% |
| Land and buildings | 22 | €407,029 | €395,898 | -€11,131 | -2.7% |
| Plant, machinery and equipment | 23 | €105,731 | €93,464 | -€12,267 | -11.6% |
| Furniture and vehicles | 24 | €11,654 | €8,108 | -€3,546 | -30.4% |
| Financial fixed assets | 28 | €43 | €43 | = | 0.0% |
| Current assets | 29/58 | €21,193 | €19,256 | -€1,937 | -9.1% |
| Amounts receivable within one year | 40/41 | €14,093 | €14,302 | +€209 | +1.5% |
| Trade receivables | 40 | €12,643 | €12,131 | -€512 | -4.0% |
| Other amounts receivable | 41 | €1,450 | €2,171 | +€721 | +49.7% |
| Cash at bank and in hand | 54/58 | €4,682 | €1,877 | -€2,805 | -59.9% |
| Deferred charges and accrued income | 490/1 | €2,418 | €3,076 | +€658 | +27.2% |
| Total equity and liabilities | 10/49 | €545,650 | €516,768 | -€28,882 | -5.3% |
| Equity | 10/15 | €75,285 | €75,944 | +€659 | +0.9% |
| Profit (loss) carried forward | 14 | €75,285 | €75,944 | +€659 | +0.9% |
| Amounts payable | 17/49 | €470,365 | €440,824 | -€29,540 | -6.3% |
| Amounts payable after more than one year | 17 | €352,848 | €332,120 | -€20,728 | -5.9% |
| Financial debts | 170/4 | €352,848 | €332,120 | -€20,728 | -5.9% |
| Amounts payable within one year | 42/48 | €117,034 | €108,248 | -€8,786 | -7.5% |
| Current portion of amounts payable after more than one year | 42 | €24,826 | €22,251 | -€2,575 | -10.4% |
| Trade debts | 44 | €25,489 | €23,219 | -€2,271 | -8.9% |
| Suppliers | 440/4 | €25,489 | €23,219 | -€2,271 | -8.9% |
| Taxes, remuneration and social security | 45 | €9,719 | €2,728 | -€6,992 | -71.9% |
| Taxes | 450/3 | €9,719 | €2,728 | -€6,992 | -71.9% |
| Other amounts payable | 47/48 | €56,999 | €60,050 | +€3,051 | +5.4% |
| Accrued charges and deferred income | 492/3 | €483 | €457 | -€26 | -5.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,594 | €30,183 | +€1,589 | +5.6% |
| Other operating charges | 640/8 | €6,616 | €1,879 | -€4,737 | -71.6% |
| Gross operating margin | 9900 | €58,623 | €41,979 | -€16,644 | -28.4% |
| Operating profit (loss) | 9901 | €23,413 | €9,917 | -€13,496 | -57.6% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €11,939 | €7,979 | -€3,960 | -33.2% |
| Recurring financial charges | 65 | €11,939 | €7,979 | -€3,960 | -33.2% |
| Profit (loss) for the period before taxes | 9903 | €11,474 | €1,937 | -€9,536 | -83.1% |
| Income taxes | 67/77 | €3,548 | €1,279 | -€2,269 | -64.0% |
| Profit (loss) for the period | 9904 | €7,926 | €659 | -€7,267 | -91.7% |
| Profit (loss) for the period to be appropriated | 9905 | €7,926 | €659 | -€7,267 | -91.7% |
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.