FIBERIC: 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.
FIBERIC
Largest movements
- Deferred charges and accrued income -€63,400
no longer reported in 2025 (was €63,400)
- Tangible fixed assets -€15,167
down €15,167 (-4.0%), from €377,839 to €362,672
of which Land and buildings: -€14,992
- Other debts -€38,350
down €38,350 (-35.7%), from €107,572 to €69,221
- Advances received -€31,040
no longer reported in 2025 (was €31,040)
- Debts after one year -€28,107
down €28,107 (-14.5%), from €194,486 to €166,379
- Tax, wage and social debts +€8,570
up €8,570 (+224%), from €3,831 to €12,400
- Profit (loss) carried forward +€6,862
up €6,862 (+12.8%), from €53,429 to €60,290
- Taxes +€2,185
up €2,185 (+76.9%), from €2,843 to €5,028
- Gross operating margin +€2,001
up €2,001 (+5.3%), from €38,107 to €40,108
- Other operating charges +€542
up €542 (+16.7%), from €3,239 to €3,781
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 | €442,299 | €364,031 | -€78,268 | -17.7% |
| Fixed assets | 21/28 | €378,339 | €363,172 | -€15,167 | -4.0% |
| Tangible fixed assets | 22/27 | €377,839 | €362,672 | -€15,167 | -4.0% |
| Land and buildings | 22 | €377,129 | €362,137 | -€14,992 | -4.0% |
| Plant, machinery and equipment | 23 | €709 | €534 | -€175 | -24.7% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €63,960 | €860 | -€63,101 | -98.7% |
| Cash at bank and in hand | 54/58 | €560 | €860 | +€299 | +53.4% |
| Deferred charges and accrued income | 490/1 | €63,400 | - | -€63,400 | |
| Total equity and liabilities | 10/49 | €442,299 | €364,031 | -€78,268 | -17.7% |
| Equity | 10/15 | €67,489 | €74,350 | +€6,862 | +10.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €7,860 | €7,860 | = | 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% |
| Distributable reserves | 133 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €53,429 | €60,290 | +€6,862 | +12.8% |
| Amounts payable | 17/49 | €374,810 | €289,681 | -€85,129 | -22.7% |
| Amounts payable after more than one year | 17 | €194,486 | €166,379 | -€28,107 | -14.5% |
| Financial debts | 170/4 | €194,486 | €166,379 | -€28,107 | -14.5% |
| Amounts payable within one year | 42/48 | €179,659 | €123,302 | -€56,357 | -31.4% |
| Current portion of amounts payable after more than one year | 42 | €26,775 | €28,081 | +€1,305 | +4.9% |
| Trade debts | 44 | €10,441 | €13,600 | +€3,159 | +30.3% |
| Suppliers | 440/4 | €10,441 | €13,600 | +€3,159 | +30.3% |
| Advances received on contracts in progress | 46 | €31,040 | - | -€31,040 | |
| Taxes, remuneration and social security | 45 | €3,831 | €12,400 | +€8,570 | +224% |
| Taxes | 450/3 | €3,831 | €12,400 | +€8,570 | +224% |
| Other amounts payable | 47/48 | €107,572 | €69,221 | -€38,350 | -35.7% |
| Accrued charges and deferred income | 492/3 | €666 | - | -€666 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,158 | €15,167 | +€9 | +0.1% |
| Other operating charges | 640/8 | €3,239 | €3,781 | +€542 | +16.7% |
| Gross operating margin | 9900 | €38,107 | €40,108 | +€2,001 | +5.3% |
| Operating profit (loss) | 9901 | €19,710 | €21,160 | +€1,450 | +7.4% |
| Financial charges | 65/66B | €9,198 | €9,270 | +€73 | +0.8% |
| Recurring financial charges | 65 | €9,198 | €9,270 | +€73 | +0.8% |
| Profit (loss) for the period before taxes | 9903 | €10,512 | €11,889 | +€1,377 | +13.1% |
| Income taxes | 67/77 | €2,843 | €5,028 | +€2,185 | +76.9% |
| Profit (loss) for the period | 9904 | €7,669 | €6,862 | -€808 | -10.5% |
| Profit (loss) for the period to be appropriated | 9905 | €7,669 | €6,862 | -€808 | -10.5% |
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 24 October 2026 via checked.be.