BIRIBE: 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.
BIRIBE
Largest movements
- Cash -€25,832
down €25,832 (-66.4%), from €38,903 to €13,071
mainly Investment in fixed assets (net) (-€63,212) and Other debts (-€39,114)
- Other debts -€39,114
down €39,114 (-6.4%), from €611,183 to €572,069
- Depreciation +€7,215
up €7,215 (+9.3%), from €77,327 to €84,542
- Taxes -€2,188
down €2,188 (-77.1%), from €2,837 to €649
- Gross operating margin -€1,946
down €1,946 (-1.9%), from €101,207 to €99,262
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 | €2,182,839 | €2,139,365 | -€43,474 | -2.0% |
| Fixed assets | 21/28 | €2,142,773 | €2,121,442 | -€21,330 | -1.0% |
| Tangible fixed assets | 22/27 | €2,142,773 | €2,121,442 | -€21,330 | -1.0% |
| Land and buildings | 22 | €2,069,499 | €2,055,362 | -€14,136 | -0.7% |
| Plant, machinery and equipment | 23 | €30,899 | €36,612 | +€5,713 | +18.5% |
| Furniture and vehicles | 24 | €42,375 | €29,468 | -€12,907 | -30.5% |
| Current assets | 29/58 | €40,066 | €17,922 | -€22,144 | -55.3% |
| Amounts receivable within one year | 40/41 | €1,163 | €4,851 | +€3,688 | +317.1% |
| Other amounts receivable | 41 | €1,163 | €4,851 | +€3,688 | +317.1% |
| Cash at bank and in hand | 54/58 | €38,903 | €13,071 | -€25,832 | -66.4% |
| Total equity and liabilities | 10/49 | €2,182,839 | €2,139,365 | -€43,474 | -2.0% |
| Equity | 10/15 | €1,566,276 | €1,563,822 | -€2,454 | -0.2% |
| Contributions | 10/11 | €999,700 | €999,700 | = | 0.0% |
| Capital | 10 | €999,700 | €999,700 | = | 0.0% |
| Issued capital | 100 | €999,700 | €999,700 | = | 0.0% |
| Reserves | 13 | €563,720 | €563,720 | = | 0.0% |
| Non-distributable reserves | 130/1 | €99,970 | €99,970 | = | 0.0% |
| Legal reserve | 130 | €99,970 | €99,970 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €445,000 | €445,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,856 | €402 | -€2,454 | -85.9% |
| Amounts payable | 17/49 | €616,563 | €575,543 | -€41,020 | -6.7% |
| Amounts payable within one year | 42/48 | €615,594 | €573,813 | -€41,781 | -6.8% |
| Trade debts | 44 | €3,340 | €673 | -€2,667 | -79.9% |
| Suppliers | 440/4 | €3,340 | €673 | -€2,667 | -79.9% |
| Taxes, remuneration and social security | 45 | €1,071 | €1,071 | = | 0.0% |
| Taxes | 450/3 | €1,071 | €1,071 | = | 0.0% |
| Other amounts payable | 47/48 | €611,183 | €572,069 | -€39,114 | -6.4% |
| Accrued charges and deferred income | 492/3 | €969 | €1,730 | +€761 | +78.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €77,327 | €84,542 | +€7,215 | +9.3% |
| Other operating charges | 640/8 | €14,975 | €14,613 | -€362 | -2.4% |
| Gross operating margin | 9900 | €101,207 | €99,262 | -€1,946 | -1.9% |
| Operating profit (loss) | 9901 | €8,905 | €107 | -€8,798 | -98.8% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €2,372 | €1,912 | -€460 | -19.4% |
| Recurring financial charges | 65 | €2,372 | €1,912 | -€460 | -19.4% |
| Profit (loss) for the period before taxes | 9903 | €6,533 | -€1,805 | -€8,338 | |
| Income taxes | 67/77 | €2,837 | €649 | -€2,188 | -77.1% |
| Profit (loss) for the period | 9904 | €3,697 | -€2,454 | -€6,150 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,697 | -€2,454 | -€6,150 |
Source: filed annual accounts (NBB), fiscal years ended 30 December 2024 and 30 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.