FIBERAL: what changed
Two fiscal 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.
FIBERAL
Largest movements
- Tangible fixed assets +€1.0m
up €1.0m (+89.3%), from €1.2m to €2.2m
- Cash +€298,386
up €298,386 (+479.5%), from €62,228 to €360,614
mainly Other debts (+€989,140) and Net result for the year (+€217,140)
- Other debts +€989,140
up €989,140 (+105.5%), from €937,379 to €1.9m
- Reserves +€217,140
up €217,140 (+131.2%), from €165,442 to €382,583
of which Distributable reserves: +€217,140
- Tax, wage and social debts +€56,539
new in 2025: €56,539
- Trade debts +€51,458
up €51,458 (+36.8%), from €139,756 to €191,215
- Gross operating margin +€318,728
up €318,728 (+620.6%), from €51,358 to €370,087
- Depreciation +€50,334
up €50,334 (+237.5%), from €21,195 to €71,529
- Financial charges +€42,471
up €42,471 (+125.7%), from €33,784 to €76,256
- Taxes +€4,734
new in 2025: €4,734
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 | €1,491,182 | €2,830,870 | +€1.3m | +89.8% |
| Fixed assets | 21/28 | €1,425,401 | €2,468,787 | +€1.0m | +73.2% |
| Tangible fixed assets | 22/27 | €1,168,901 | €2,212,287 | +€1.0m | +89.3% |
| Land and buildings | 22 | €1,168,901 | €2,212,287 | +€1.0m | +89.3% |
| Financial fixed assets | 28 | €256,500 | €256,500 | = | 0.0% |
| Current assets | 29/58 | €65,781 | €362,082 | +€296,301 | +450.4% |
| Amounts receivable within one year | 40/41 | €1,638 | €1,266 | -€372 | -22.7% |
| Other amounts receivable | 41 | €1,638 | €1,266 | -€372 | -22.7% |
| Cash at bank and in hand | 54/58 | €62,228 | €360,614 | +€298,386 | +479.5% |
| Deferred charges and accrued income | 490/1 | €1,915 | €202 | -€1,713 | -89.4% |
| Total equity and liabilities | 10/49 | €1,491,182 | €2,830,870 | +€1.3m | +89.8% |
| Equity | 10/15 | €302,246 | €519,386 | +€217,140 | +71.8% |
| Contributions | 10/11 | €39,337 | €39,337 | = | 0.0% |
| Revaluation surpluses | 12 | €97,466 | €97,466 | = | 0.0% |
| Reserves | 13 | €165,442 | €382,583 | +€217,140 | +131.2% |
| Non-distributable reserves | 130/1 | €5,168 | €5,168 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,168 | €5,168 | = | 0.0% |
| Distributable reserves | 133 | €160,274 | €377,414 | +€217,140 | +135.5% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €1,188,936 | €2,311,483 | +€1.1m | +94.4% |
| Amounts payable within one year | 42/48 | €1,077,136 | €2,174,273 | +€1.1m | +101.9% |
| Trade debts | 44 | €139,756 | €191,215 | +€51,458 | +36.8% |
| Suppliers | 440/4 | €139,756 | €191,215 | +€51,458 | +36.8% |
| Taxes, remuneration and social security | 45 | - | €56,539 | +€56,539 | |
| Taxes | 450/3 | - | €56,539 | +€56,539 | |
| Other amounts payable | 47/48 | €937,379 | €1,926,519 | +€989,140 | +105.5% |
| Accrued charges and deferred income | 492/3 | €111,800 | €137,211 | +€25,410 | +22.7% |
| Remuneration, social security and pensions | 62 | €453 | €0 | -€453 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,195 | €71,529 | +€50,334 | +237.5% |
| Other operating charges | 640/8 | €115 | €427 | +€312 | +271.5% |
| Gross operating margin | 9900 | €51,358 | €370,087 | +€318,728 | +620.6% |
| Operating profit (loss) | 9901 | €29,595 | €298,130 | +€268,535 | +907.4% |
| Financial charges | 65/66B | €33,784 | €76,256 | +€42,471 | +125.7% |
| Recurring financial charges | 65 | €33,784 | €76,256 | +€42,471 | +125.7% |
| Profit (loss) for the period before taxes | 9903 | -€4,190 | €221,874 | +€226,064 | |
| Income taxes | 67/77 | - | €4,734 | +€4,734 | |
| Profit (loss) for the period | 9904 | -€4,190 | €217,140 | +€221,330 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,190 | €217,140 | +€221,330 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.