Bij Bibi: 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.
Bij Bibi
Largest movements
- Cash +€79,856
up €79,856 (+100.5%), from €79,425 to €159,282
mainly Net result for the year (+€92,653) and Tax, wage and social debts (+€10,676)
- Receivables within one year +€27,012
up €27,012 (+169.2%), from €15,964 to €42,976
of which Other amounts receivable: +€27,012
- Intangible fixed assets -€4,313
down €4,313 (-50.0%), from €8,627 to €4,313
- Reserves +€92,653
up €92,653 (+138.7%), from €66,810 to €159,463
- Tax, wage and social debts +€10,676
up €10,676 (+29.7%), from €35,945 to €46,621
of which Taxes: +€18,680
- Trade debts +€2,543
up €2,543 (+21.2%), from €11,973 to €14,516
- Other debts -€2,513
down €2,513 (-76.0%), from €3,305 to €792
- Gross operating margin +€56,645
up €56,645 (+18.5%), from €306,100 to €362,744
- Other operating charges +€18,938
up €18,938 (+959.2%), from €1,974 to €20,913
- Taxes +€9,149
up €9,149 (+38.9%), from €23,527 to €32,676
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 | €123,318 | €225,392 | +€102,074 | +82.8% |
| Fixed assets | 21/28 | €26,502 | €21,460 | -€5,042 | -19.0% |
| Intangible fixed assets | 21 | €8,627 | €4,313 | -€4,313 | -50.0% |
| Tangible fixed assets | 22/27 | €17,875 | €17,147 | -€729 | -4.1% |
| Plant, machinery and equipment | 23 | €9,559 | €10,663 | +€1,104 | +11.6% |
| Furniture and vehicles | 24 | €1,864 | €881 | -€983 | -52.7% |
| Other tangible fixed assets | 26 | €6,452 | €5,602 | -€849 | -13.2% |
| Current assets | 29/58 | €96,816 | €203,932 | +€107,116 | +110.6% |
| Amounts receivable within one year | 40/41 | €15,964 | €42,976 | +€27,012 | +169.2% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €15,964 | €42,976 | +€27,012 | +169.2% |
| Cash at bank and in hand | 54/58 | €79,425 | €159,282 | +€79,856 | +100.5% |
| Deferred charges and accrued income | 490/1 | €1,427 | €1,675 | +€248 | +17.4% |
| Total equity and liabilities | 10/49 | €123,318 | €225,392 | +€102,074 | +82.8% |
| Equity | 10/15 | €70,810 | €163,463 | +€92,653 | +130.8% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €66,810 | €159,463 | +€92,653 | +138.7% |
| Distributable reserves | 133 | €66,810 | €159,463 | +€92,653 | +138.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €52,508 | €61,929 | +€9,422 | +17.9% |
| Amounts payable within one year | 42/48 | €51,713 | €61,929 | +€10,216 | +19.8% |
| Financial debts | 43 | €490 | €0 | -€490 | -100.0% |
| Other loans | 439 | €490 | €0 | -€490 | -100.0% |
| Trade debts | 44 | €11,973 | €14,516 | +€2,543 | +21.2% |
| Suppliers | 440/4 | €11,973 | €14,516 | +€2,543 | +21.2% |
| Taxes, remuneration and social security | 45 | €35,945 | €46,621 | +€10,676 | +29.7% |
| Taxes | 450/3 | €4,521 | €23,201 | +€18,680 | +413.2% |
| Remuneration and social security | 454/9 | €31,425 | €23,420 | -€8,004 | -25.5% |
| Other amounts payable | 47/48 | €3,305 | €792 | -€2,513 | -76.0% |
| Accrued charges and deferred income | 492/3 | €794 | €0 | -€794 | -100.0% |
| Remuneration, social security and pensions | 62 | €210,638 | €209,150 | -€1,489 | -0.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,352 | €7,564 | +€211 | +2.9% |
| Other operating charges | 640/8 | €1,974 | €20,913 | +€18,938 | +959.2% |
| Gross operating margin | 9900 | €306,100 | €362,744 | +€56,645 | +18.5% |
| Operating profit (loss) | 9901 | €86,135 | €125,118 | +€38,984 | +45.3% |
| Financial income | 75/76B | €298 | €614 | +€317 | +106.5% |
| Recurring financial income | 75 | €298 | €614 | +€317 | +106.5% |
| Financial charges | 65/66B | €59 | €404 | +€346 | +590.8% |
| Recurring financial charges | 65 | €59 | €404 | +€346 | +590.8% |
| Profit (loss) for the period before taxes | 9903 | €86,374 | €125,328 | +€38,955 | +45.1% |
| Income taxes | 67/77 | €23,527 | €32,676 | +€9,149 | +38.9% |
| Profit (loss) for the period | 9904 | €62,846 | €92,653 | +€29,806 | +47.4% |
| Profit (loss) for the period to be appropriated | 9905 | €62,846 | €92,653 | +€29,806 | +47.4% |
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 12 October 2026 via checked.be.