CHEZ 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.
CHEZ BIBI
Largest movements
- Receivables within one year +€4,224
up €4,224 (+28,616%), from €15 to €4,239
of which Trade receivables: +€4,224
- Tangible fixed assets -€4,024
down €4,024 (-44.2%), from €9,096 to €5,073
of which Furniture and vehicles: -€3,123
- Cash +€2,270
up €2,270 (+5.8%), from €39,116 to €41,386
mainly Depreciation (+€6,004) and Other debts (+€3,127)
- Deferred charges and accrued income +€2,167
up €2,167 (+90.6%), from €2,390 to €4,557
- Intangible fixed assets -€1,980
down €1,980 (-70.7%), from €2,802 to €822
- Other debts +€3,127
up €3,127 (+5.4%), from €57,469 to €60,597
- Profit (loss) carried forward -€2,046
down €2,046 (-6.6%), from -€31,175 to -€33,220
- Staff costs +€23,646
up €23,646 (+94.8%), from €24,938 to €48,584
- Gross operating margin +€13,939
up €13,939 (+34.6%), from €40,328 to €54,267
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 | €59,415 | €60,669 | +€1,254 | +2.1% |
| Fixed assets | 21/28 | €11,898 | €5,895 | -€6,004 | -50.5% |
| Intangible fixed assets | 21 | €2,802 | €822 | -€1,980 | -70.7% |
| Tangible fixed assets | 22/27 | €9,096 | €5,073 | -€4,024 | -44.2% |
| Plant, machinery and equipment | 23 | €2,510 | €1,609 | -€900 | -35.9% |
| Furniture and vehicles | 24 | €6,586 | €3,463 | -€3,123 | -47.4% |
| Current assets | 29/58 | €47,517 | €54,774 | +€7,258 | +15.3% |
| Stocks and contracts in progress | 3 | €5,996 | €4,593 | -€1,403 | -23.4% |
| Stocks | 30/36 | €5,996 | €4,593 | -€1,403 | -23.4% |
| Amounts receivable within one year | 40/41 | €15 | €4,239 | +€4,224 | +28,616% |
| Trade receivables | 40 | €13 | €4,237 | +€4,224 | +32,440% |
| Other amounts receivable | 41 | €2 | €2 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €39,116 | €41,386 | +€2,270 | +5.8% |
| Deferred charges and accrued income | 490/1 | €2,390 | €4,557 | +€2,167 | +90.6% |
| Total equity and liabilities | 10/49 | €59,415 | €60,669 | +€1,254 | +2.1% |
| Equity | 10/15 | -€11,175 | -€13,220 | -€2,046 | -18.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€31,175 | -€33,220 | -€2,046 | -6.6% |
| Amounts payable | 17/49 | €70,589 | €73,889 | +€3,300 | +4.7% |
| Amounts payable within one year | 42/48 | €70,589 | €73,859 | +€3,270 | +4.6% |
| Trade debts | 44 | €10,034 | €9,617 | -€417 | -4.2% |
| Suppliers | 440/4 | €10,034 | €9,617 | -€417 | -4.2% |
| Taxes, remuneration and social security | 45 | €3,086 | €3,645 | +€559 | +18.1% |
| Taxes | 450/3 | €23 | €23 | = | 0.0% |
| Remuneration and social security | 454/9 | €3,063 | €3,622 | +€559 | +18.3% |
| Other amounts payable | 47/48 | €57,469 | €60,597 | +€3,127 | +5.4% |
| Accrued charges and deferred income | 492/3 | - | €30 | +€30 | |
| Remuneration, social security and pensions | 62 | €24,938 | €48,584 | +€23,646 | +94.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,151 | €6,004 | -€148 | -2.4% |
| Other operating charges | 640/8 | €1,670 | €1,318 | -€352 | -21.1% |
| Gross operating margin | 9900 | €40,328 | €54,267 | +€13,939 | +34.6% |
| Operating profit (loss) | 9901 | €7,569 | -€1,639 | -€9,208 | |
| Financial income | 75/76B | €49 | €359 | +€310 | +628% |
| Recurring financial income | 75 | €49 | €359 | +€310 | +628% |
| Financial charges | 65/66B | €445 | €766 | +€321 | +72.2% |
| Recurring financial charges | 65 | €445 | €766 | +€321 | +72.2% |
| Profit (loss) for the period before taxes | 9903 | €7,173 | -€2,046 | -€9,219 | |
| Profit (loss) for the period | 9904 | €7,173 | -€2,046 | -€9,219 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,173 | -€2,046 | -€9,219 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.