FIBA CONSTRUCTION: 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.
FIBA CONSTRUCTION
Largest movements
- Tangible fixed assets +€582,285
up €582,285 (+1863.3%), from €31,250 to €613,535
of which Land and buildings: +€611,348
- Stocks and contracts +€356,054
up €356,054 (+29.8%), from €1.2m to €1.6m
- Cash +€57,361
up €57,361 (+1152.8%), from €4,976 to €62,337
mainly Other debts (+€885,190) and Short-term financial debts (+€345,626)
- Receivables within one year -€30,332
down €30,332 (-18.3%), from €166,063 to €135,731
- Other debts +€885,190
up €885,190 (+73.0%), from €1.2m to €2.1m
- Short-term financial debts +€345,626
new in 2025: €345,626
- Trade debts -€146,006
down €146,006 (-100.0%), from €146,006 to €0
of which Bills of exchange payable: -€146,006
- Profit (loss) carried forward -€119,443
down €119,443 (-622.7%), from -€19,181 to -€138,624
- Other operating charges +€80,422
new in 2025: €80,422
- Depreciation +€15,180
new in 2025: €15,180
- Financial charges +€7,546
up €7,546 (+1415.4%), from €533 to €8,079
- Gross operating margin +€2,571
up €2,571 (+14.1%), from -€18,258 to -€15,687
- Staff costs -€311
down €311 (-79.4%), from €391 to €81
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 | €1,398,585 | €2,363,952 | +€965,368 | +69.0% |
| Fixed assets | 21/28 | €31,250 | €613,535 | +€582,285 | +1863.3% |
| Tangible fixed assets | 22/27 | €31,250 | €613,535 | +€582,285 | +1863.3% |
| Land and buildings | 22 | - | €611,348 | +€611,348 | |
| Furniture and vehicles | 24 | - | €2,188 | +€2,188 | |
| Assets under construction and advance payments | 27 | €31,250 | - | -€31,250 | |
| Current assets | 29/58 | €1,367,335 | €1,750,417 | +€383,083 | +28.0% |
| Stocks and contracts in progress | 3 | €1,196,296 | €1,552,350 | +€356,054 | +29.8% |
| Stocks | 30/36 | €1,196,296 | €1,552,350 | +€356,054 | +29.8% |
| Amounts receivable within one year | 40/41 | €166,063 | €135,731 | -€30,332 | -18.3% |
| Other amounts receivable | 41 | €166,063 | €135,731 | -€30,332 | -18.3% |
| Cash at bank and in hand | 54/58 | €4,976 | €62,337 | +€57,361 | +1152.8% |
| Total equity and liabilities | 10/49 | €1,398,585 | €2,363,952 | +€965,368 | +69.0% |
| Equity | 10/15 | -€9,181 | -€128,624 | -€119,443 | -1301.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,181 | -€138,624 | -€119,443 | -622.7% |
| Amounts payable | 17/49 | €1,407,766 | €2,492,576 | +€1.1m | +77.1% |
| Amounts payable after more than one year | 17 | €49,910 | €49,910 | = | 0.0% |
| Financial debts | 170/4 | €49,910 | €49,910 | = | 0.0% |
| Amounts payable within one year | 42/48 | €1,357,856 | €2,442,666 | +€1.1m | +79.9% |
| Financial debts | 43 | - | €345,626 | +€345,626 | |
| Credit institutions | 430/8 | - | €345,626 | +€345,626 | |
| Trade debts | 44 | €146,006 | €0 | -€146,006 | -100.0% |
| Suppliers | 440/4 | - | €0 | = | |
| Bills of exchange payable | 441 | €146,006 | - | -€146,006 | |
| Other amounts payable | 47/48 | €1,211,850 | €2,097,040 | +€885,190 | +73.0% |
| Remuneration, social security and pensions | 62 | €391 | €81 | -€311 | -79.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €15,180 | +€15,180 | |
| Other operating charges | 640/8 | - | €80,422 | +€80,422 | |
| Gross operating margin | 9900 | -€18,258 | -€15,687 | +€2,571 | +14.1% |
| Operating profit (loss) | 9901 | -€18,650 | -€111,369 | -€92,720 | -497.2% |
| Financial income | 75/76B | €2 | €6 | +€4 | +216.8% |
| Recurring financial income | 75 | €2 | €6 | +€4 | +216.8% |
| Financial charges | 65/66B | €533 | €8,079 | +€7,546 | +1415.4% |
| Recurring financial charges | 65 | €533 | €8,079 | +€7,546 | +1415.4% |
| Profit (loss) for the period before taxes | 9903 | -€19,181 | -€119,443 | -€100,262 | -522.7% |
| Profit (loss) for the period | 9904 | -€19,181 | -€119,443 | -€100,262 | -522.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,181 | -€119,443 | -€100,262 | -522.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.