FIB CONSEIL: 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.
FIB CONSEIL
Largest movements
- Cash -€3,017
down €3,017 (-36.3%), from €8,308 to €5,291
mainly Contributions, distributions and other (-€2,292) and Other debts (-€1,708)
- Receivables after one year -€1,260
down €1,260 (-88.6%), from €1,423 to €163
- Tangible fixed assets -€1,078
down €1,078 (-39.5%), from €2,728 to €1,649
- Receivables within one year +€700
up €700 (+37.8%), from €1,855 to €2,556
of which Other amounts receivable: +€700
- Other debts -€1,708
down €1,708 (-42.7%), from €4,000 to €2,292
- Tax, wage and social debts -€957
down €957 (-26.2%), from €3,657 to €2,700
- Current portion of long-term debt -€743
down €743 (-46.8%), from €1,586 to €843
- Trade debts -€642
down €642 (-100.0%), from €642 to €0
- Profit (loss) carried forward -€594
down €594 (-100.0%), from €594 to €0
- Gross operating margin -€3,519
down €3,519 (-27.2%), from €12,939 to €9,420
- Taxes -€1,057
down €1,057 (-36.8%), from €2,870 to €1,813
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 | €19,679 | €15,035 | -€4,644 | -23.6% |
| Fixed assets | 21/28 | €7,728 | €6,649 | -€1,078 | -14.0% |
| Tangible fixed assets | 22/27 | €2,728 | €1,649 | -€1,078 | -39.5% |
| Other tangible fixed assets | 26 | €2,728 | €1,649 | -€1,078 | -39.5% |
| Financial fixed assets | 28 | €5,000 | €5,000 | = | 0.0% |
| Current assets | 29/58 | €11,951 | €8,385 | -€3,566 | -29.8% |
| Amounts receivable after more than one year | 29 | €1,423 | €163 | -€1,260 | -88.6% |
| Other amounts receivable | 291 | €1,423 | €163 | -€1,260 | -88.6% |
| Amounts receivable within one year | 40/41 | €1,855 | €2,556 | +€700 | +37.8% |
| Trade receivables | 40 | €0 | €0 | = | |
| Other amounts receivable | 41 | €1,855 | €2,556 | +€700 | +37.8% |
| Cash at bank and in hand | 54/58 | €8,308 | €5,291 | -€3,017 | -36.3% |
| Deferred charges and accrued income | 490/1 | €365 | €375 | +€10 | +2.9% |
| Total equity and liabilities | 10/49 | €19,679 | €15,035 | -€4,644 | -23.6% |
| Equity | 10/15 | €9,794 | €9,200 | -€594 | -6.1% |
| Contributions | 10/11 | €9,200 | €9,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €594 | €0 | -€594 | -100.0% |
| Amounts payable | 17/49 | €9,885 | €5,835 | -€4,050 | -41.0% |
| Amounts payable within one year | 42/48 | €9,885 | €5,835 | -€4,050 | -41.0% |
| Current portion of amounts payable after more than one year | 42 | €1,586 | €843 | -€743 | -46.8% |
| Trade debts | 44 | €642 | €0 | -€642 | -100.0% |
| Suppliers | 440/4 | €642 | €0 | -€642 | -100.0% |
| Taxes, remuneration and social security | 45 | €3,657 | €2,700 | -€957 | -26.2% |
| Taxes | 450/3 | €3,657 | €2,700 | -€957 | -26.2% |
| Other amounts payable | 47/48 | €4,000 | €2,292 | -€1,708 | -42.7% |
| Turnover | 70 | €0 | - | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,078 | €1,078 | = | 0.0% |
| Other operating charges | 640/8 | €2,731 | €2,827 | +€96 | +3.5% |
| Gross operating margin | 9900 | €12,939 | €9,420 | -€3,519 | -27.2% |
| Operating profit (loss) | 9901 | €9,130 | €5,515 | -€3,615 | -39.6% |
| Financial income | 75/76B | €39 | €45 | +€6 | +14.8% |
| Recurring financial income | 75 | €39 | €45 | +€6 | +14.8% |
| Financial charges | 65/66B | €2,122 | €2,050 | -€72 | -3.4% |
| Recurring financial charges | 65 | €2,122 | €2,050 | -€72 | -3.4% |
| Profit (loss) for the period before taxes | 9903 | €7,048 | €3,510 | -€3,537 | -50.2% |
| Income taxes | 67/77 | €2,870 | €1,813 | -€1,057 | -36.8% |
| Profit (loss) for the period | 9904 | €4,178 | €1,697 | -€2,480 | -59.4% |
| Profit (loss) for the period to be appropriated | 9905 | €4,178 | €1,697 | -€2,480 | -59.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.