FIB-SERVICES INTELLECTUAL: 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.
FIB-SERVICES INTELLECTUAL
Largest movements
- Cash -€771,852
down €771,852 (-90.1%), from €856,683 to €84,831
mainly Other debts (-€600,000) and Receivables within one year (-€419,478)
- Receivables within one year +€419,478
up €419,478 (+83.5%), from €502,115 to €921,593
of which Trade receivables: +€375,140
- Other debts -€600,000
down €600,000 (-91.3%), from €657,302 to €57,302
- Profit (loss) carried forward +€357,614
up €357,614 (+74.4%), from €480,948 to €838,562
- Tax, wage and social debts -€100,684
down €100,684 (-71.1%), from €141,643 to €40,959
- Accrued charges and deferred income -€24,625
no longer reported in 2025 (was €24,625)
- Gross operating margin +€250,285
up €250,285 (+186%), from €134,486 to €384,771
- Depreciation -€14,010
down €14,010 (-53.6%), from €26,137 to €12,127
- Taxes -€11,276
down €11,276 (-41.8%), from €26,959 to €15,683
- Financial income +€5,609
new in 2025: €5,609
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 | €1,469,187 | €1,115,367 | -€353,820 | -24.1% |
| Fixed assets | 21/28 | €58,192 | €54,825 | -€3,367 | -5.8% |
| Intangible fixed assets | 21 | €27,192 | €23,825 | -€3,367 | -12.4% |
| Financial fixed assets | 28 | €31,000 | €31,000 | = | 0.0% |
| Current assets | 29/58 | €1,410,995 | €1,060,542 | -€350,453 | -24.8% |
| Amounts receivable within one year | 40/41 | €502,115 | €921,593 | +€419,478 | +83.5% |
| Trade receivables | 40 | €485,847 | €860,987 | +€375,140 | +77.2% |
| Other amounts receivable | 41 | €16,268 | €60,606 | +€44,338 | +273% |
| Cash at bank and in hand | 54/58 | €856,683 | €84,831 | -€771,852 | -90.1% |
| Deferred charges and accrued income | 490/1 | €52,197 | €54,118 | +€1,921 | +3.7% |
| Total equity and liabilities | 10/49 | €1,469,187 | €1,115,367 | -€353,820 | -24.1% |
| Equity | 10/15 | €645,497 | €1,003,111 | +€357,614 | +55.4% |
| Contributions | 10/11 | €32,000 | €32,000 | = | 0.0% |
| Reserves | 13 | €132,549 | €132,549 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,200 | €3,200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,200 | €3,200 | = | 0.0% |
| Distributable reserves | 133 | €129,349 | €129,349 | = | 0.0% |
| Profit (loss) carried forward | 14 | €480,948 | €838,562 | +€357,614 | +74.4% |
| Amounts payable | 17/49 | €823,690 | €112,256 | -€711,434 | -86.4% |
| Amounts payable within one year | 42/48 | €799,065 | €112,256 | -€686,809 | -86.0% |
| Trade debts | 44 | €120 | €13,995 | +€13,875 | +11,563% |
| Suppliers | 440/4 | €120 | €13,995 | +€13,875 | +11,563% |
| Taxes, remuneration and social security | 45 | €141,643 | €40,959 | -€100,684 | -71.1% |
| Taxes | 450/3 | €141,643 | €40,959 | -€100,684 | -71.1% |
| Other amounts payable | 47/48 | €657,302 | €57,302 | -€600,000 | -91.3% |
| Accrued charges and deferred income | 492/3 | €24,625 | - | -€24,625 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,137 | €12,127 | -€14,010 | -53.6% |
| Other operating charges | 640/8 | €784 | €998 | +€214 | +27.3% |
| Gross operating margin | 9900 | €134,486 | €384,771 | +€250,285 | +186% |
| Operating profit (loss) | 9901 | €107,565 | €371,646 | +€264,081 | +246% |
| Financial income | 75/76B | - | €5,609 | +€5,609 | |
| Recurring financial income | 75 | - | €5,609 | +€5,609 | |
| Financial charges | 65/66B | €3,120 | €3,958 | +€838 | +26.9% |
| Recurring financial charges | 65 | €3,120 | €3,958 | +€838 | +26.9% |
| Profit (loss) for the period before taxes | 9903 | €104,445 | €373,297 | +€268,852 | +257% |
| Income taxes | 67/77 | €26,959 | €15,683 | -€11,276 | -41.8% |
| Profit (loss) for the period | 9904 | €77,486 | €357,614 | +€280,128 | +362% |
| Profit (loss) for the period to be appropriated | 9905 | €77,486 | €357,614 | +€280,128 | +362% |
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 17 October 2026 via checked.be.