FIBERNAUT: 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.
FIBERNAUT
Largest movements
- Current investments +€40,000
new in 2025: €40,000
- Cash -€33,932
down €33,932 (-67.8%), from €50,079 to €16,148
mainly Current investments (-€40,000) and Investment in fixed assets (net) (-€26,716)
- Tangible fixed assets +€15,652
up €15,652 (+129%), from €12,131 to €27,783
of which Other tangible fixed assets: +€25,250
- Receivables within one year +€7,758
new in 2025: €7,758
- Reserves +€31,593
up €31,593 (+74.9%), from €42,197 to €73,790
- Tax, wage and social debts -€1,289
down €1,289 (-7.6%), from €16,907 to €15,618
- Gross operating margin -€15,927
down €15,927 (-23.5%), from €67,899 to €51,972
- Taxes -€3,505
down €3,505 (-27.7%), from €12,639 to €9,134
- Depreciation -€1,198
down €1,198 (-9.8%), from €12,262 to €11,064
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 | €62,211 | €91,907 | +€29,696 | +47.7% |
| Fixed assets | 21/28 | €12,131 | €27,783 | +€15,652 | +129% |
| Tangible fixed assets | 22/27 | €12,131 | €27,783 | +€15,652 | +129% |
| Plant, machinery and equipment | 23 | €1,480 | €1,043 | -€437 | -29.5% |
| Furniture and vehicles | 24 | €10,651 | €1,490 | -€9,161 | -86.0% |
| Other tangible fixed assets | 26 | - | €25,250 | +€25,250 | |
| Current assets | 29/58 | €50,079 | €64,124 | +€14,044 | +28.0% |
| Amounts receivable within one year | 40/41 | - | €7,758 | +€7,758 | |
| Other amounts receivable | 41 | - | €7,758 | +€7,758 | |
| Current investments | 50/53 | - | €40,000 | +€40,000 | |
| Cash at bank and in hand | 54/58 | €50,079 | €16,148 | -€33,932 | -67.8% |
| Deferred charges and accrued income | 490/1 | - | €218 | +€218 | |
| Total equity and liabilities | 10/49 | €62,211 | €91,907 | +€29,696 | +47.7% |
| Equity | 10/15 | €44,697 | €76,290 | +€31,593 | +70.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €42,197 | €73,790 | +€31,593 | +74.9% |
| Distributable reserves | 133 | €42,197 | €73,790 | +€31,593 | +74.9% |
| Amounts payable | 17/49 | €17,514 | €15,618 | -€1,896 | -10.8% |
| Amounts payable within one year | 42/48 | €17,514 | €15,618 | -€1,896 | -10.8% |
| Trade debts | 44 | €553 | - | -€553 | |
| Suppliers | 440/4 | €553 | - | -€553 | |
| Taxes, remuneration and social security | 45 | €16,907 | €15,618 | -€1,289 | -7.6% |
| Taxes | 450/3 | €16,907 | €15,618 | -€1,289 | -7.6% |
| Other amounts payable | 47/48 | €54 | - | -€54 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,262 | €11,064 | -€1,198 | -9.8% |
| Other operating charges | 640/8 | €617 | €550 | -€67 | -10.8% |
| Gross operating margin | 9900 | €67,899 | €51,972 | -€15,927 | -23.5% |
| Operating profit (loss) | 9901 | €55,020 | €40,358 | -€14,662 | -26.6% |
| Financial income | 75/76B | €0 | €509 | +€509 | +509,340% |
| Recurring financial income | 75 | €0 | €509 | +€509 | +509,340% |
| Financial charges | 65/66B | €185 | €140 | -€45 | -24.2% |
| Recurring financial charges | 65 | €185 | €140 | -€45 | -24.2% |
| Profit (loss) for the period before taxes | 9903 | €54,836 | €40,727 | -€14,108 | -25.7% |
| Income taxes | 67/77 | €12,639 | €9,134 | -€3,505 | -27.7% |
| Profit (loss) for the period | 9904 | €42,197 | €31,593 | -€10,604 | -25.1% |
| Profit (loss) for the period to be appropriated | 9905 | €42,197 | €31,593 | -€10,604 | -25.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.