FIBIS: 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.
FIBIS
Largest movements
- Cash -€3,609
down €3,609 (-10.7%), from €33,783 to €30,174
mainly Net result for the year (-€6,609)
- Receivables within one year -€3,000
down €3,000 (-10.9%), from €27,431 to €24,431
- Profit (loss) carried forward -€6,609
down €6,609, from €4,589 to -€2,020
- Purchases and services +€6,531
new in 2025: €6,531
- Gross operating margin +€2,278
up €2,278 (+25.9%), from -€8,809 to -€6,531
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 | €224,319 | €217,710 | -€6,609 | -2.9% |
| Fixed assets | 21/28 | €163,104 | €163,104 | = | 0.0% |
| Financial fixed assets | 28 | €163,104 | €163,104 | = | 0.0% |
| Current assets | 29/58 | €61,215 | €54,606 | -€6,609 | -10.8% |
| Amounts receivable within one year | 40/41 | €27,431 | €24,431 | -€3,000 | -10.9% |
| Other amounts receivable | 41 | €27,431 | €24,431 | -€3,000 | -10.9% |
| Cash at bank and in hand | 54/58 | €33,783 | €30,174 | -€3,609 | -10.7% |
| Total equity and liabilities | 10/49 | €224,319 | €217,710 | -€6,609 | -2.9% |
| Equity | 10/15 | €224,319 | €217,710 | -€6,609 | -2.9% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €157,757 | €157,757 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Distributable reserves | 133 | €151,560 | €151,560 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,589 | -€2,020 | -€6,609 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €6,531 | +€6,531 | |
| Gross operating margin | 9900 | -€8,809 | -€6,531 | +€2,278 | +25.9% |
| Operating profit (loss) | 9901 | -€8,809 | -€6,531 | +€2,278 | +25.9% |
| Financial charges | 65/66B | €61 | €78 | +€17 | +27.8% |
| Recurring financial charges | 65 | €61 | €78 | +€17 | +27.8% |
| Profit (loss) for the period before taxes | 9903 | -€8,870 | -€6,609 | +€2,261 | +25.5% |
| Profit (loss) for the period | 9904 | -€8,870 | -€6,609 | +€2,261 | +25.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,870 | -€6,609 | +€2,261 | +25.5% |
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 11 October 2026 via checked.be.