BY 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.
BY BIBI
Largest movements
- Receivables within one year +€5,201
up €5,201 (+262%), from €1,982 to €7,183
of which Trade receivables: +€3,944
- Tangible fixed assets -€1,434
down €1,434 (-21.7%), from €6,610 to €5,177
- Stocks and contracts -€1,129
down €1,129 (-18.8%), from €6,000 to €4,871
- Cash -€304
down €304 (-17.1%), from €1,776 to €1,472
mainly Receivables within one year (-€5,201) and Tax, wage and social debts (-€1,317)
- Profit (loss) carried forward +€2,697
up €2,697 (+79.4%), from -€3,399 to -€702
- Tax, wage and social debts -€1,317
down €1,317 (-49.6%), from €2,655 to €1,338
- Trade debts +€1,179
new in 2025: €1,179
- Other debts -€225
down €225 (-1.6%), from €14,111 to €13,887
- Gross operating margin -€999
down €999 (-16.6%), from €6,035 to €5,036
- Taxes +€242
new in 2025: €242
- Other operating charges +€123
up €123 (+27.3%), from €451 to €574
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 | €16,368 | €18,702 | +€2,335 | +14.3% |
| Fixed assets | 21/28 | €6,610 | €5,177 | -€1,434 | -21.7% |
| Tangible fixed assets | 22/27 | €6,610 | €5,177 | -€1,434 | -21.7% |
| Other tangible fixed assets | 26 | €6,610 | €5,177 | -€1,434 | -21.7% |
| Current assets | 29/58 | €9,757 | €13,525 | +€3,768 | +38.6% |
| Stocks and contracts in progress | 3 | €6,000 | €4,871 | -€1,129 | -18.8% |
| Stocks | 30/36 | €6,000 | €4,871 | -€1,129 | -18.8% |
| Amounts receivable within one year | 40/41 | €1,982 | €7,183 | +€5,201 | +262% |
| Trade receivables | 40 | €1,982 | €5,925 | +€3,944 | +199% |
| Other amounts receivable | 41 | - | €1,258 | +€1,258 | |
| Cash at bank and in hand | 54/58 | €1,776 | €1,472 | -€304 | -17.1% |
| Total equity and liabilities | 10/49 | €16,368 | €18,702 | +€2,335 | +14.3% |
| Equity | 10/15 | -€399 | €2,298 | +€2,697 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,399 | -€702 | +€2,697 | +79.4% |
| Amounts payable | 17/49 | €16,766 | €16,404 | -€362 | -2.2% |
| Amounts payable within one year | 42/48 | €16,766 | €16,404 | -€362 | -2.2% |
| Trade debts | 44 | - | €1,179 | +€1,179 | |
| Suppliers | 440/4 | - | €1,179 | +€1,179 | |
| Taxes, remuneration and social security | 45 | €2,655 | €1,338 | -€1,317 | -49.6% |
| Taxes | 450/3 | €2,655 | €1,338 | -€1,317 | -49.6% |
| Other amounts payable | 47/48 | €14,111 | €13,887 | -€225 | -1.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,434 | €1,434 | = | 0.0% |
| Other operating charges | 640/8 | €451 | €574 | +€123 | +27.3% |
| Gross operating margin | 9900 | €6,035 | €5,036 | -€999 | -16.6% |
| Operating profit (loss) | 9901 | €4,150 | €3,028 | -€1,123 | -27.0% |
| Financial income | 75/76B | €28 | - | -€28 | |
| Recurring financial income | 75 | €28 | - | -€28 | |
| Financial charges | 65/66B | €50 | €88 | +€38 | +74.8% |
| Recurring financial charges | 65 | €50 | €88 | +€38 | +74.8% |
| Profit (loss) for the period before taxes | 9903 | €4,128 | €2,939 | -€1,189 | -28.8% |
| Income taxes | 67/77 | - | €242 | +€242 | |
| Profit (loss) for the period | 9904 | €4,128 | €2,697 | -€1,431 | -34.7% |
| Profit (loss) for the period to be appropriated | 9905 | €4,128 | €2,697 | -€1,431 | -34.7% |
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 16 October 2026 via checked.be.