FIBA: 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.
FIBA
Largest movements
- Cash +€15,808
up €15,808 (+26.8%), from €58,984 to €74,791
mainly Depreciation (+€13,389) and Receivables within one year (+€10,951)
- Tangible fixed assets -€11,755
down €11,755 (-7.9%), from €149,204 to €137,449
of which Furniture and vehicles: -€7,266
- Receivables within one year -€10,951
down €10,951 (-19.9%), from €55,155 to €44,204
of which Trade receivables: -€13,398
- Reserves +€8,000
up €8,000 (+44.4%), from €18,000 to €26,000
- Debts after one year -€7,717
down €7,717 (-70.6%), from €10,932 to €3,215
- Other debts -€3,402
down €3,402 (-1.7%), from €196,973 to €193,571
- Trade debts -€2,975
down €2,975 (-21.9%), from €13,588 to €10,613
- Gross operating margin +€17,310
up €17,310 (+87.5%), from €19,776 to €37,086
- Taxes -€1,652
down €1,652 (-16.1%), from €10,283 to €8,631
- Staff costs +€1,455
new in 2025: €1,455
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 | €263,764 | €256,642 | -€7,122 | -2.7% |
| Fixed assets | 21/28 | €149,204 | €137,449 | -€11,755 | -7.9% |
| Tangible fixed assets | 22/27 | €149,204 | €137,449 | -€11,755 | -7.9% |
| Land and buildings | 22 | €118,232 | €114,819 | -€3,413 | -2.9% |
| Plant, machinery and equipment | 23 | €11,383 | €10,306 | -€1,076 | -9.5% |
| Furniture and vehicles | 24 | €19,590 | €12,324 | -€7,266 | -37.1% |
| Current assets | 29/58 | €114,559 | €119,193 | +€4,634 | +4.0% |
| Amounts receivable within one year | 40/41 | €55,155 | €44,204 | -€10,951 | -19.9% |
| Trade receivables | 40 | €48,241 | €34,842 | -€13,398 | -27.8% |
| Other amounts receivable | 41 | €6,914 | €9,362 | +€2,448 | +35.4% |
| Cash at bank and in hand | 54/58 | €58,984 | €74,791 | +€15,808 | +26.8% |
| Deferred charges and accrued income | 490/1 | €421 | €198 | -€223 | -53.1% |
| Total equity and liabilities | 10/49 | €263,764 | €256,642 | -€7,122 | -2.7% |
| Equity | 10/15 | €31,134 | €39,155 | +€8,022 | +25.8% |
| Contributions | 10/11 | €20,337 | €20,337 | = | 0.0% |
| Reserves | 13 | €18,000 | €26,000 | +€8,000 | +44.4% |
| Distributable reserves | 133 | €18,000 | €26,000 | +€8,000 | +44.4% |
| Profit (loss) carried forward | 14 | -€7,203 | -€7,181 | +€22 | +0.3% |
| Amounts payable | 17/49 | €232,630 | €217,487 | -€15,144 | -6.5% |
| Amounts payable after more than one year | 17 | €10,932 | €3,215 | -€7,717 | -70.6% |
| Financial debts | 170/4 | €10,932 | €3,215 | -€7,717 | -70.6% |
| Amounts payable within one year | 42/48 | €221,698 | €214,271 | -€7,427 | -3.3% |
| Current portion of amounts payable after more than one year | 42 | €7,717 | €7,717 | = | 0.0% |
| Trade debts | 44 | €13,588 | €10,613 | -€2,975 | -21.9% |
| Suppliers | 440/4 | €13,588 | €10,613 | -€2,975 | -21.9% |
| Taxes, remuneration and social security | 45 | €3,421 | €2,371 | -€1,050 | -30.7% |
| Taxes | 450/3 | €3,421 | €2,371 | -€1,050 | -30.7% |
| Other amounts payable | 47/48 | €196,973 | €193,571 | -€3,402 | -1.7% |
| Remuneration, social security and pensions | 62 | - | €1,455 | +€1,455 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,108 | €13,389 | +€281 | +2.1% |
| Other operating charges | 640/8 | €4,694 | €4,684 | -€10 | -0.2% |
| Non-recurring operating charges | 66A | - | €179 | +€179 | |
| Gross operating margin | 9900 | €19,776 | €37,086 | +€17,310 | +87.5% |
| Operating profit (loss) | 9901 | €1,974 | €17,379 | +€15,406 | +780% |
| Financial charges | 65/66B | €859 | €726 | -€132 | -15.4% |
| Recurring financial charges | 65 | €859 | €726 | -€132 | -15.4% |
| Profit (loss) for the period before taxes | 9903 | €1,115 | €16,653 | +€15,538 | +1,393% |
| Income taxes | 67/77 | €10,283 | €8,631 | -€1,652 | -16.1% |
| Profit (loss) for the period | 9904 | -€9,168 | €8,022 | +€17,190 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,168 | €8,022 | +€17,190 |
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 15 October 2026 via checked.be.