FIBAM CONSULTING: 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.
FIBAM CONSULTING
Largest movements
- Cash -€55,611
down €55,611 (-57.0%), from €97,581 to €41,970
mainly Receivables within one year (-€29,496) and Net result for the year (-€21,995)
- Receivables within one year +€29,496
up €29,496 (+124%), from €23,863 to €53,359
of which Other amounts receivable: +€31,323
- Tangible fixed assets -€6,454
down €6,454 (-7.1%), from €90,793 to €84,339
- Profit (loss) carried forward -€21,995
down €21,995 (-49.5%), from €44,455 to €22,460
- Reserves -€10,693
down €10,693 (-14.6%), from €73,003 to €62,310
of which Distributable reserves: -€10,693
- Other debts +€5,576
new in 2025: €5,576
- Accrued charges and deferred income -€5,108
down €5,108 (-44.0%), from €11,614 to €6,506
- Gross operating margin +€12,726
up €12,726 (+81.2%), from -€15,680 to -€2,954
- Financial income +€1,001
up €1,001 (+341%), from €294 to €1,294
- Depreciation +€538
up €538 (+4.8%), from €11,292 to €11,829
- Other operating charges +€196
up €196 (+2.5%), from €7,938 to €8,134
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 | €213,221 | €180,953 | -€32,268 | -15.1% |
| Fixed assets | 21/28 | €90,793 | €84,339 | -€6,454 | -7.1% |
| Tangible fixed assets | 22/27 | €90,793 | €84,339 | -€6,454 | -7.1% |
| Land and buildings | 22 | €90,793 | €84,339 | -€6,454 | -7.1% |
| Current assets | 29/58 | €122,428 | €96,614 | -€25,814 | -21.1% |
| Amounts receivable within one year | 40/41 | €23,863 | €53,359 | +€29,496 | +124% |
| Trade receivables | 40 | €2,372 | €545 | -€1,828 | -77.0% |
| Other amounts receivable | 41 | €21,491 | €52,815 | +€31,323 | +146% |
| Cash at bank and in hand | 54/58 | €97,581 | €41,970 | -€55,611 | -57.0% |
| Deferred charges and accrued income | 490/1 | €984 | €1,285 | +€301 | +30.7% |
| Total equity and liabilities | 10/49 | €213,221 | €180,953 | -€32,268 | -15.1% |
| Equity | 10/15 | €201,459 | €168,770 | -€32,688 | -16.2% |
| Contributions | 10/11 | €84,000 | €84,000 | = | 0.0% |
| Capital | 10 | €84,000 | €84,000 | = | 0.0% |
| Issued capital | 100 | €84,000 | €84,000 | = | 0.0% |
| Reserves | 13 | €73,003 | €62,310 | -€10,693 | -14.6% |
| Non-distributable reserves | 130/1 | €8,400 | €8,400 | = | 0.0% |
| Legal reserve | 130 | €8,400 | €8,400 | = | 0.0% |
| Distributable reserves | 133 | €64,603 | €53,910 | -€10,693 | -16.6% |
| Profit (loss) carried forward | 14 | €44,455 | €22,460 | -€21,995 | -49.5% |
| Amounts payable | 17/49 | €11,763 | €12,183 | +€420 | +3.6% |
| Amounts payable within one year | 42/48 | €148 | €5,677 | +€5,528 | +3,732% |
| Trade debts | 44 | €148 | €101 | -€47 | -32.0% |
| Suppliers | 440/4 | €148 | €101 | -€47 | -32.0% |
| Other amounts payable | 47/48 | - | €5,576 | +€5,576 | |
| Accrued charges and deferred income | 492/3 | €11,614 | €6,506 | -€5,108 | -44.0% |
| Non-recurring operating income | 76A | - | €450 | +€450 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,292 | €11,829 | +€538 | +4.8% |
| Other operating charges | 640/8 | €7,938 | €8,134 | +€196 | +2.5% |
| Gross operating margin | 9900 | -€15,680 | -€2,954 | +€12,726 | +81.2% |
| Operating profit (loss) | 9901 | -€34,910 | -€22,918 | +€11,992 | +34.4% |
| Financial income | 75/76B | €294 | €1,294 | +€1,001 | +341% |
| Recurring financial income | 75 | €294 | €1,294 | +€1,001 | +341% |
| Financial charges | 65/66B | €370 | €372 | +€2 | +0.6% |
| Recurring financial charges | 65 | €370 | €372 | +€2 | +0.6% |
| Profit (loss) for the period before taxes | 9903 | -€34,986 | -€21,995 | +€12,991 | +37.1% |
| Profit (loss) for the period | 9904 | -€34,986 | -€21,995 | +€12,991 | +37.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€34,986 | -€21,995 | +€12,991 | +37.1% |
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 26 October 2026 via checked.be.