BIBSIMO: 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.
BIBSIMO
Largest movements
- Tangible fixed assets -€21,279
down €21,279 (-3.5%), from €614,711 to €593,432
- Debts after one year -€51,314
down €51,314 (-9.6%), from €535,526 to €484,212
- Profit (loss) carried forward +€33,888
up €33,888 (+79.3%), from -€42,735 to -€8,847
- Gross operating margin +€5,123
up €5,123 (+8.1%), from €62,874 to €67,997
- Other operating charges -€2,462
down €2,462 (-46.3%), from €5,324 to €2,862
- Financial charges -€829
down €829 (-7.7%), from €10,798 to €9,969
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 | €624,242 | €607,389 | -€16,853 | -2.7% |
| Fixed assets | 21/28 | €614,711 | €593,432 | -€21,279 | -3.5% |
| Tangible fixed assets | 22/27 | €614,711 | €593,432 | -€21,279 | -3.5% |
| Land and buildings | 22 | €614,711 | €593,432 | -€21,279 | -3.5% |
| Current assets | 29/58 | €9,531 | €13,957 | +€4,426 | +46.4% |
| Amounts receivable within one year | 40/41 | - | €3,000 | +€3,000 | |
| Trade receivables | 40 | - | €3,000 | +€3,000 | |
| Cash at bank and in hand | 54/58 | €8,210 | €8,271 | +€61 | +0.7% |
| Deferred charges and accrued income | 490/1 | €1,321 | €2,686 | +€1,365 | +103% |
| Total equity and liabilities | 10/49 | €624,242 | €607,389 | -€16,853 | -2.7% |
| Equity | 10/15 | -€36,535 | -€2,647 | +€33,888 | +92.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€42,735 | -€8,847 | +€33,888 | +79.3% |
| Amounts payable | 17/49 | €660,777 | €610,036 | -€50,741 | -7.7% |
| Amounts payable after more than one year | 17 | €535,526 | €484,212 | -€51,314 | -9.6% |
| Financial debts | 170/4 | €535,526 | €484,212 | -€51,314 | -9.6% |
| Amounts payable within one year | 42/48 | €125,252 | €125,824 | +€573 | +0.5% |
| Current portion of amounts payable after more than one year | 42 | €50,533 | €51,314 | +€781 | +1.5% |
| Trade debts | 44 | €208 | - | -€208 | |
| Suppliers | 440/4 | €208 | - | -€208 | |
| Other amounts payable | 47/48 | €74,511 | €74,511 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,279 | €21,279 | = | 0.0% |
| Other operating charges | 640/8 | €5,324 | €2,862 | -€2,462 | -46.3% |
| Gross operating margin | 9900 | €62,874 | €67,997 | +€5,123 | +8.1% |
| Operating profit (loss) | 9901 | €36,271 | €43,857 | +€7,586 | +20.9% |
| Financial charges | 65/66B | €10,798 | €9,969 | -€829 | -7.7% |
| Recurring financial charges | 65 | €10,798 | €9,969 | -€829 | -7.7% |
| Profit (loss) for the period before taxes | 9903 | €25,473 | €33,888 | +€8,415 | +33.0% |
| Profit (loss) for the period | 9904 | €25,473 | €33,888 | +€8,415 | +33.0% |
| Profit (loss) for the period to be appropriated | 9905 | €25,473 | €33,888 | +€8,415 | +33.0% |
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 15 October 2026 via checked.be.