FIBESERV: 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.
FIBESERV
Largest movements
- Receivables within one year +€4,762
up €4,762 (+19.3%), from €24,694 to €29,456
of which Other amounts receivable: +€2,479
- Cash +€2,313
up €2,313 (+124.8%), from €1,854 to €4,167
mainly Net result for the year (+€6,189) and Tax, wage and social debts (+€3,856)
- Tangible fixed assets +€1,923
up €1,923 (+73.0%), from €2,635 to €4,559
of which Plant, machinery and equipment: +€1,203
- Receivables after one year -€1,300
down €1,300 (-21.7%), from €6,000 to €4,700
- Deferred charges and accrued income +€615
up €615 (+120.1%), from €512 to €1,127
- Reserves +€5,000
up €5,000 (+500.0%), from €1,000 to €6,000
of which Distributable reserves: +€5,000
- Other debts -€4,000
no longer reported in 2025 (was €4,000)
- Tax, wage and social debts +€3,856
up €3,856 (+26.8%), from €14,400 to €18,256
of which Taxes: +€2,717
- Trade debts +€2,868
up €2,868 (+1083.8%), from €265 to €3,132
- Profit (loss) carried forward +€1,189
up €1,189 (+33.7%), from €3,531 to €4,721
- Gross operating margin +€4,466
up €4,466 (+9.7%), from €46,053 to €50,519
- Staff costs +€2,755
up €2,755 (+8.1%), from €33,847 to €36,602
- Taxes +€1,687
up €1,687 (+51.8%), from €3,260 to €4,947
- Depreciation -€1,464
down €1,464 (-53.8%), from €2,722 to €1,258
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 | €35,696 | €44,609 | +€8,913 | +25.0% |
| Fixed assets | 21/28 | €2,635 | €5,159 | +€2,523 | +95.7% |
| Tangible fixed assets | 22/27 | €2,635 | €4,559 | +€1,923 | +73.0% |
| Plant, machinery and equipment | 23 | - | €1,203 | +€1,203 | |
| Furniture and vehicles | 24 | €2,635 | €3,356 | +€720 | +27.3% |
| Financial fixed assets | 28 | - | €600 | +€600 | |
| Current assets | 29/58 | €33,060 | €39,450 | +€6,390 | +19.3% |
| Amounts receivable after more than one year | 29 | €6,000 | €4,700 | -€1,300 | -21.7% |
| Other amounts receivable | 291 | €6,000 | €4,700 | -€1,300 | -21.7% |
| Amounts receivable within one year | 40/41 | €24,694 | €29,456 | +€4,762 | +19.3% |
| Trade receivables | 40 | €20,977 | €23,260 | +€2,283 | +10.9% |
| Other amounts receivable | 41 | €3,717 | €6,195 | +€2,479 | +66.7% |
| Cash at bank and in hand | 54/58 | €1,854 | €4,167 | +€2,313 | +124.8% |
| Deferred charges and accrued income | 490/1 | €512 | €1,127 | +€615 | +120.1% |
| Total equity and liabilities | 10/49 | €35,696 | €44,609 | +€8,913 | +25.0% |
| Equity | 10/15 | €17,031 | €23,221 | +€6,189 | +36.3% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €1,000 | €6,000 | +€5,000 | +500.0% |
| Non-distributable reserves | 130/1 | €1,000 | €1,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,000 | €1,000 | = | 0.0% |
| Distributable reserves | 133 | - | €5,000 | +€5,000 | |
| Profit (loss) carried forward | 14 | €3,531 | €4,721 | +€1,189 | +33.7% |
| Amounts payable | 17/49 | €18,664 | €21,388 | +€2,724 | +14.6% |
| Amounts payable within one year | 42/48 | €18,664 | €21,388 | +€2,724 | +14.6% |
| Trade debts | 44 | €265 | €3,132 | +€2,868 | +1083.8% |
| Suppliers | 440/4 | €265 | €3,132 | +€2,868 | +1083.8% |
| Taxes, remuneration and social security | 45 | €14,400 | €18,256 | +€3,856 | +26.8% |
| Taxes | 450/3 | €6,448 | €9,165 | +€2,717 | +42.1% |
| Remuneration and social security | 454/9 | €7,952 | €9,091 | +€1,139 | +14.3% |
| Other amounts payable | 47/48 | €4,000 | - | -€4,000 | |
| Remuneration, social security and pensions | 62 | €33,847 | €36,602 | +€2,755 | +8.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,722 | €1,258 | -€1,464 | -53.8% |
| Other operating charges | 640/8 | €1,197 | €1,079 | -€118 | -9.9% |
| Gross operating margin | 9900 | €46,053 | €50,519 | +€4,466 | +9.7% |
| Operating profit (loss) | 9901 | €8,286 | €11,580 | +€3,294 | +39.7% |
| Financial income | 75/76B | €1 | €1 | +€0 | +15.0% |
| Recurring financial income | 75 | €1 | €1 | +€0 | +15.0% |
| Financial charges | 65/66B | €442 | €444 | +€2 | +0.4% |
| Recurring financial charges | 65 | €442 | €444 | +€2 | +0.4% |
| Profit (loss) for the period before taxes | 9903 | €7,845 | €11,136 | +€3,292 | +42.0% |
| Income taxes | 67/77 | €3,260 | €4,947 | +€1,687 | +51.8% |
| Profit (loss) for the period | 9904 | €4,585 | €6,189 | +€1,605 | +35.0% |
| Profit (loss) for the period to be appropriated | 9905 | €4,585 | €6,189 | +€1,605 | +35.0% |
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 5 October 2026 via checked.be.