FIBEMI: 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.
What changed
FIBEMI
NACE 68.321, Property management for co-owned buildings (syndics)
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€3.6m
2024 · €2.8m+€800,991
Equity
€964.7m
2024 · €966.6m-€1.9m
Cash
€134,166
2024 · €38,604+€95,562
Balance sheet total
€964.8m
2024 · €966.7m-€1.9m
Largest movements
Assets
No asset line moved by more than 1% of the balance sheet total.
Equity and liabilities
No liability line moved by more than 1% of the balance sheet total.
Income statement
- Financial income +€903,250
up €903,250 (+32.9%), from €2.7m to €3.6m
- Staff costs +€97,851
up €97,851 (+16.0%), from €612,228 to €710,079
- Turnover +€61,948
up €61,948 (+5.3%), from €1.2m to €1.2m
- Financial charges +€44,599
up €44,599 (+1237.9%), from €3,603 to €48,202
- Services and other goods +€39,830
up €39,830 (+8.3%), from €478,954 to €518,784
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.
Result 2024
€2.8m
Turnover
+€61,948
Other operating income
+€196
Services and other goods
-€39,830
Staff costs
-€97,851
Other operating charges
+€86
Other operating items
-€16,618
Financial income
+€903,250
Financial charges
-€44,599
Taxes
+€34,408
Result 2025
€3.6m
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.
From operations
+€3.4m
Investment
+€2.2m
Financing
-€5.5m
Cash 2024
€38,604
From operations (derived)
+€3.4m
Net result for the year
+€3.6m
Receivables within one year
-€203,272
Deferred charges and accrued income
+€14,831
Smaller working-capital items
-€7,886
Tax, wage and social debts
+€23,124
Investment (derived)
+€2.2m
Current investments
+€2.2m
Financing
-€5.5m
Contributions, distributions and other
-€5.5m
Cash 2025
€134,166
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €966,725,326 | €964,833,385 | -€1.9m | -0.2% |
| Fixed assets | 21/28 | €963,632,823 | €963,632,823 | = | 0.0% |
| Financial fixed assets | 28 | €963,632,823 | €963,632,823 | = | 0.0% |
| Affiliated companies | 280/1 | €963,632,823 | €963,632,823 | = | 0.0% |
| Participating interests | 280 | €963,632,823 | €963,632,823 | = | 0.0% |
| Current assets | 29/58 | €3,092,503 | €1,200,562 | -€1.9m | -61.2% |
| Amounts receivable within one year | 40/41 | €682,512 | €885,784 | +€203,272 | +29.8% |
| Trade receivables | 40 | €192,027 | €356,843 | +€164,816 | +85.8% |
| Other amounts receivable | 41 | €490,485 | €528,940 | +€38,456 | +7.8% |
| Current investments | 50/53 | €2,348,162 | €172,218 | -€2.2m | -92.7% |
| Other investments | 51/53 | €2,348,162 | €172,218 | -€2.2m | -92.7% |
| Cash at bank and in hand | 54/58 | €38,604 | €134,166 | +€95,562 | +247.5% |
| Deferred charges and accrued income | 490/1 | €23,226 | €8,395 | -€14,831 | -63.9% |
| Total equity and liabilities | 10/49 | €966,725,326 | €964,833,385 | -€1.9m | -0.2% |
| Equity | 10/15 | €966,613,167 | €964,705,989 | -€1.9m | -0.2% |
| Contributions | 10/11 | €301,833 | €301,833 | = | 0.0% |
| Reserves | 13 | €19,464,119 | €19,464,119 | = | 0.0% |
| Non-distributable reserves | 130/1 | €29,933 | €29,933 | = | 0.0% |
| Reserves not available under the articles | 1311 | €29,933 | €29,933 | = | 0.0% |
| Tax-exempt reserves | 132 | €39,036 | €39,036 | = | 0.0% |
| Distributable reserves | 133 | €19,395,150 | €19,395,150 | = | 0.0% |
| Profit (loss) carried forward | 14 | €946,847,215 | €944,940,037 | -€1.9m | -0.2% |
| Amounts payable | 17/49 | €112,159 | €127,396 | +€15,238 | +13.6% |
| Amounts payable within one year | 42/48 | €112,159 | €126,751 | +€14,592 | +13.0% |
| Trade debts | 44 | €59,705 | €51,174 | -€8,532 | -14.3% |
| Suppliers | 440/4 | €59,705 | €51,174 | -€8,532 | -14.3% |
| Taxes, remuneration and social security | 45 | €52,453 | €75,578 | +€23,124 | +44.1% |
| Remuneration and social security | 454/9 | €52,453 | €75,578 | +€23,124 | +44.1% |
| Accrued charges and deferred income | 492/3 | - | €645 | +€645 | |
| Operating income | 70/76A | €1,180,578 | €1,242,722 | +€62,144 | +5.3% |
| Turnover | 70 | €1,179,412 | €1,241,360 | +€61,948 | +5.3% |
| Other operating income | 74 | €1,166 | €1,362 | +€196 | +16.8% |
| Operating charges | 60/66A | €1,092,596 | €1,246,809 | +€154,213 | +14.1% |
| Services and other goods | 61 | €478,954 | €518,784 | +€39,830 | +8.3% |
| Remuneration, social security and pensions | 62 | €612,228 | €710,079 | +€97,851 | +16.0% |
| Other operating charges | 640/8 | €1,414 | €1,328 | -€86 | -6.1% |
| Non-recurring operating charges | 66A | - | €16,618 | +€16,618 | |
| Operating profit (loss) | 9901 | €87,982 | -€4,087 | -€92,069 | |
| Financial income | 75/76B | €2,746,359 | €3,649,609 | +€903,250 | +32.9% |
| Recurring financial income | 75 | €2,746,359 | €3,649,609 | +€903,250 | +32.9% |
| Income from financial fixed assets | 750 | €2,700,000 | €3,600,000 | +€900,000 | +33.3% |
| Income from current assets | 751 | €46,359 | €49,609 | +€3,250 | +7.0% |
| Financial charges | 65/66B | €3,603 | €48,202 | +€44,599 | +1237.9% |
| Recurring financial charges | 65 | €3,603 | €48,202 | +€44,599 | +1237.9% |
| Other financial charges | 652/9 | €3,603 | €48,202 | +€44,599 | +1237.9% |
| Profit (loss) for the period before taxes | 9903 | €2,830,738 | €3,597,321 | +€766,582 | +27.1% |
| Income taxes | 67/77 | €33,908 | -€501 | -€34,408 | |
| Taxes | 670/3 | €33,908 | - | -€33,908 | |
| Tax adjustments and reversals of tax provisions | 77 | - | €501 | +€501 | |
| Profit (loss) for the period | 9904 | €2,796,831 | €3,597,821 | +€800,991 | +28.6% |
| Profit (loss) for the period to be appropriated | 9905 | €2,796,831 | €3,597,821 | +€800,991 | +28.6% |
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 11 October 2026 via checked.be.