Fiba Consult: 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 Consult
Largest movements
- Cash +€76,981
up €76,981 (+298%), from €25,874 to €102,855
mainly Net result for the year (+€58,392) and Other debts (+€42,511)
- Current investments -€35,000
down €35,000 (-100%), from €35,000 to €0
- Receivables after one year -€30,000
down €30,000 (-100%), from €30,000 to €0
- Receivables within one year +€4,280
up €4,280 (+32.2%), from €13,310 to €17,590
of which Trade receivables: +€2,420
- Other debts +€42,511
up €42,511 (+38,337%), from €111 to €42,622
- Reserves -€26,784
down €26,784 (-31.4%), from €85,239 to €58,455
- Trade debts -€1,572
down €1,572 (-38.0%), from €4,140 to €2,569
- Tax, wage and social debts +€1,362
up €1,362 (+10.9%), from €12,523 to €13,885
- Gross operating margin +€45,113
up €45,113 (+147%), from €30,633 to €75,746
- Taxes +€9,645
up €9,645 (+152%), from €6,331 to €15,976
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 | €107,013 | €122,606 | +€15,593 | +14.6% |
| Fixed assets | 21/28 | €991 | €224 | -€767 | -77.4% |
| Tangible fixed assets | 22/27 | €991 | €224 | -€767 | -77.4% |
| Furniture and vehicles | 24 | €489 | €0 | -€489 | -100% |
| Other tangible fixed assets | 26 | €501 | €224 | -€278 | -55.4% |
| Current assets | 29/58 | €106,023 | €122,383 | +€16,360 | +15.4% |
| Amounts receivable after more than one year | 29 | €30,000 | €0 | -€30,000 | -100% |
| Other amounts receivable | 291 | €30,000 | €0 | -€30,000 | -100% |
| Amounts receivable within one year | 40/41 | €13,310 | €17,590 | +€4,280 | +32.2% |
| Trade receivables | 40 | €13,310 | €15,730 | +€2,420 | +18.2% |
| Other amounts receivable | 41 | - | €1,860 | +€1,860 | |
| Current investments | 50/53 | €35,000 | €0 | -€35,000 | -100% |
| Cash at bank and in hand | 54/58 | €25,874 | €102,855 | +€76,981 | +298% |
| Deferred charges and accrued income | 490/1 | €1,838 | €1,938 | +€99 | +5.4% |
| Total equity and liabilities | 10/49 | €107,013 | €122,606 | +€15,593 | +14.6% |
| Equity | 10/15 | €90,239 | €63,455 | -€26,784 | -29.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €85,239 | €58,455 | -€26,784 | -31.4% |
| Distributable reserves | 133 | €85,239 | €58,455 | -€26,784 | -31.4% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €16,774 | €59,152 | +€42,378 | +253% |
| Amounts payable within one year | 42/48 | €16,774 | €59,076 | +€42,302 | +252% |
| Trade debts | 44 | €4,140 | €2,569 | -€1,572 | -38.0% |
| Suppliers | 440/4 | €4,140 | €2,569 | -€1,572 | -38.0% |
| Taxes, remuneration and social security | 45 | €12,523 | €13,885 | +€1,362 | +10.9% |
| Taxes | 450/3 | €12,523 | €13,885 | +€1,362 | +10.9% |
| Other amounts payable | 47/48 | €111 | €42,622 | +€42,511 | +38,337% |
| Accrued charges and deferred income | 492/3 | €0 | €76 | +€76 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €911 | €767 | -€144 | -15.8% |
| Other operating charges | 640/8 | €820 | €988 | +€168 | +20.5% |
| Gross operating margin | 9900 | €30,633 | €75,746 | +€45,113 | +147% |
| Operating profit (loss) | 9901 | €28,902 | €73,991 | +€45,089 | +156% |
| Financial income | 75/76B | €831 | €1,120 | +€289 | +34.8% |
| Recurring financial income | 75 | €831 | €1,120 | +€289 | +34.8% |
| Financial charges | 65/66B | €952 | €743 | -€209 | -21.9% |
| Recurring financial charges | 65 | €952 | €743 | -€209 | -21.9% |
| Profit (loss) for the period before taxes | 9903 | €28,781 | €74,368 | +€45,587 | +158% |
| Income taxes | 67/77 | €6,331 | €15,976 | +€9,645 | +152% |
| Profit (loss) for the period | 9904 | €22,451 | €58,392 | +€35,941 | +160% |
| Profit (loss) for the period to be appropriated | 9905 | €22,451 | €58,392 | +€35,941 | +160% |
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 27 October 2026 via checked.be.