FIBENEER: 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.
FIBENEER
Largest movements
- Cash +€33,056
up €33,056 (+49.9%), from €66,257 to €99,313
mainly Net result for the year (+€37,187) and Depreciation (+€23,181)
- Receivables within one year +€25,811
up €25,811 (+212%), from €12,198 to €38,009
of which Trade receivables: +€28,272
- Tangible fixed assets -€22,739
down €22,739 (-55.7%), from €40,809 to €18,070
of which Furniture and vehicles: -€21,421
- Profit (loss) carried forward +€37,187
up €37,187 (+37.5%), from €99,034 to €136,221
- Tax, wage and social debts -€1,800
down €1,800 (-9.0%), from €20,016 to €18,216
- Turnover -€30,254
down €30,254 (-16.6%), from €182,360 to €152,106
- Gross operating margin -€29,245
down €29,245 (-29.2%), from €100,062 to €70,817
- Taxes -€5,918
down €5,918 (-38.5%), from €15,361 to €9,443
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 | €119,823 | €155,392 | +€35,570 | +29.7% |
| Formation expenses | 20 | €442 | - | -€442 | |
| Fixed assets | 21/28 | €40,809 | €18,070 | -€22,739 | -55.7% |
| Tangible fixed assets | 22/27 | €40,809 | €18,070 | -€22,739 | -55.7% |
| Plant, machinery and equipment | 23 | €2,534 | €1,215 | -€1,318 | -52.0% |
| Furniture and vehicles | 24 | €38,276 | €16,855 | -€21,421 | -56.0% |
| Current assets | 29/58 | €78,572 | €137,322 | +€58,750 | +74.8% |
| Amounts receivable within one year | 40/41 | €12,198 | €38,009 | +€25,811 | +212% |
| Trade receivables | 40 | - | €28,272 | +€28,272 | |
| Other amounts receivable | 41 | €12,198 | €9,737 | -€2,461 | -20.2% |
| Cash at bank and in hand | 54/58 | €66,257 | €99,313 | +€33,056 | +49.9% |
| Deferred charges and accrued income | 490/1 | €117 | - | -€117 | |
| Total equity and liabilities | 10/49 | €119,823 | €155,392 | +€35,570 | +29.7% |
| Equity | 10/15 | €99,534 | €136,721 | +€37,187 | +37.4% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Contributions outside capital | 11 | €500 | €500 | = | 0.0% |
| Other | 1109/19 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €99,034 | €136,221 | +€37,187 | +37.5% |
| Amounts payable | 17/49 | €20,289 | €18,671 | -€1,617 | -8.0% |
| Amounts payable within one year | 42/48 | €20,289 | €18,671 | -€1,617 | -8.0% |
| Trade debts | 44 | €273 | €455 | +€183 | +67.1% |
| Suppliers | 440/4 | €273 | €455 | +€183 | +67.1% |
| Taxes, remuneration and social security | 45 | €20,016 | €18,216 | -€1,800 | -9.0% |
| Taxes | 450/3 | €20,016 | €18,216 | -€1,800 | -9.0% |
| Turnover | 70 | €182,360 | €152,106 | -€30,254 | -16.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €82,299 | €81,288 | -€1,010 | -1.2% |
| Remuneration, social security and pensions | 62 | €828 | - | -€828 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,675 | €23,181 | +€505 | +2.2% |
| Other operating charges | 640/8 | €745 | €892 | +€147 | +19.8% |
| Gross operating margin | 9900 | €100,062 | €70,817 | -€29,245 | -29.2% |
| Operating profit (loss) | 9901 | €75,815 | €46,745 | -€29,070 | -38.3% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €78 | €115 | +€38 | +48.9% |
| Recurring financial charges | 65 | €78 | €115 | +€38 | +48.9% |
| Profit (loss) for the period before taxes | 9903 | €75,737 | €46,630 | -€29,108 | -38.4% |
| Income taxes | 67/77 | €15,361 | €9,443 | -€5,918 | -38.5% |
| Profit (loss) for the period | 9904 | €60,377 | €37,187 | -€23,190 | -38.4% |
| Profit (loss) for the period to be appropriated | 9905 | €60,377 | €37,187 | -€23,190 | -38.4% |
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 25 October 2026 via checked.be.