FIBA Technics: 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 Technics
Largest movements
- Tangible fixed assets -€15,086
down €15,086 (-39.7%), from €38,009 to €22,923
of which Furniture and vehicles: -€15,651
- Receivables within one year -€7,939
down €7,939 (-60.2%), from €13,187 to €5,248
of which Other amounts receivable: -€6,482
- Cash +€1,176
up €1,176 (+2.3%), from €50,718 to €51,894
mainly Depreciation (+€12,291) and Receivables within one year (+€7,939)
- Profit (loss) carried forward -€17,173
down €17,173 (-57.3%), from €29,993 to €12,820
- Debts after one year -€5,320
down €5,320 (-22.2%), from €23,920 to €18,600
- Tax, wage and social debts +€3,932
new in 2025: €3,932
of which Taxes: +€2,711
- Trade debts -€3,484
down €3,484 (-19.6%), from €17,775 to €14,291
- Gross operating margin -€17,871
down €17,871 (-21.9%), from €81,673 to €63,802
- Depreciation +€6,796
up €6,796 (+123.7%), from €5,495 to €12,291
- Staff costs +€2,544
up €2,544 (+4.2%), from €60,593 to €63,137
- Other operating charges +€1,588
up €1,588 (+66.3%), from €2,396 to €3,984
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 | €107,787 | €85,664 | -€22,123 | -20.5% |
| Fixed assets | 21/28 | €38,009 | €22,923 | -€15,086 | -39.7% |
| Tangible fixed assets | 22/27 | €38,009 | €22,923 | -€15,086 | -39.7% |
| Plant, machinery and equipment | 23 | €1,157 | €1,722 | +€565 | +48.8% |
| Furniture and vehicles | 24 | €36,852 | €21,201 | -€15,651 | -42.5% |
| Current assets | 29/58 | €69,778 | €62,741 | -€7,037 | -10.1% |
| Amounts receivable within one year | 40/41 | €13,187 | €5,248 | -€7,939 | -60.2% |
| Trade receivables | 40 | €1,457 | - | -€1,457 | |
| Other amounts receivable | 41 | €11,730 | €5,248 | -€6,482 | -55.3% |
| Cash at bank and in hand | 54/58 | €50,718 | €51,894 | +€1,176 | +2.3% |
| Deferred charges and accrued income | 490/1 | €5,873 | €5,599 | -€274 | -4.7% |
| Total equity and liabilities | 10/49 | €107,787 | €85,664 | -€22,123 | -20.5% |
| Equity | 10/15 | €52,753 | €35,580 | -€17,173 | -32.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €10,360 | €10,360 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €8,500 | €8,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €29,993 | €12,820 | -€17,173 | -57.3% |
| Amounts payable | 17/49 | €55,034 | €50,084 | -€4,950 | -9.0% |
| Amounts payable after more than one year | 17 | €23,920 | €18,600 | -€5,320 | -22.2% |
| Financial debts | 170/4 | €23,920 | €18,600 | -€5,320 | -22.2% |
| Amounts payable within one year | 42/48 | €30,129 | €30,384 | +€255 | +0.8% |
| Current portion of amounts payable after more than one year | 42 | €5,620 | €5,320 | -€300 | -5.3% |
| Trade debts | 44 | €17,775 | €14,291 | -€3,484 | -19.6% |
| Suppliers | 440/4 | €17,775 | €14,291 | -€3,484 | -19.6% |
| Taxes, remuneration and social security | 45 | - | €3,932 | +€3,932 | |
| Taxes | 450/3 | - | €2,711 | +€2,711 | |
| Remuneration and social security | 454/9 | - | €1,221 | +€1,221 | |
| Other amounts payable | 47/48 | €6,734 | €6,841 | +€107 | +1.6% |
| Accrued charges and deferred income | 492/3 | €985 | €1,100 | +€115 | +11.7% |
| Remuneration, social security and pensions | 62 | €60,593 | €63,137 | +€2,544 | +4.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,495 | €12,291 | +€6,796 | +123.7% |
| Other operating charges | 640/8 | €2,396 | €3,984 | +€1,588 | +66.3% |
| Gross operating margin | 9900 | €81,673 | €63,802 | -€17,871 | -21.9% |
| Operating profit (loss) | 9901 | €13,189 | -€15,610 | -€28,799 | |
| Financial income | 75/76B | €249 | €123 | -€126 | -50.6% |
| Recurring financial income | 75 | €249 | €123 | -€126 | -50.6% |
| Financial charges | 65/66B | €445 | €465 | +€20 | +4.5% |
| Recurring financial charges | 65 | €445 | €465 | +€20 | +4.5% |
| Profit (loss) for the period before taxes | 9903 | €12,993 | -€15,952 | -€28,945 | |
| Income taxes | 67/77 | €448 | €1,221 | +€773 | +172.5% |
| Profit (loss) for the period | 9904 | €12,545 | -€17,173 | -€29,718 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,545 | -€17,173 | -€29,718 |
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 12 October 2026 via checked.be.