FIBIZ PARTNERS: 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.
FIBIZ PARTNERS
Largest movements
- Cash -€36,687
down €36,687 (-81.6%), from €44,967 to €8,280
mainly Trade debts (-€40,692) and Net result for the year (-€9,954)
- Receivables within one year -€15,565
down €15,565 (-13.3%), from €117,018 to €101,453
of which Trade receivables: -€19,603
- Trade debts -€40,692
down €40,692 (-38.6%), from €105,540 to €64,848
- Profit (loss) carried forward -€9,954
down €9,954 (-29.5%), from €33,793 to €23,839
- Gross operating margin -€40,932
down €40,932, from €33,899 to -€7,033
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 | €163,035 | €110,783 | -€52,252 | -32.0% |
| Fixed assets | 21/28 | €1,050 | €1,050 | = | 0.0% |
| Financial fixed assets | 28 | €1,050 | €1,050 | = | 0.0% |
| Current assets | 29/58 | €161,985 | €109,733 | -€52,252 | -32.3% |
| Amounts receivable within one year | 40/41 | €117,018 | €101,453 | -€15,565 | -13.3% |
| Trade receivables | 40 | €116,455 | €96,852 | -€19,603 | -16.8% |
| Other amounts receivable | 41 | €563 | €4,601 | +€4,038 | +717% |
| Cash at bank and in hand | 54/58 | €44,967 | €8,280 | -€36,687 | -81.6% |
| Total equity and liabilities | 10/49 | €163,035 | €110,783 | -€52,252 | -32.0% |
| Equity | 10/15 | €55,793 | €45,839 | -€9,954 | -17.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33,793 | €23,839 | -€9,954 | -29.5% |
| Amounts payable | 17/49 | €107,242 | €64,944 | -€42,298 | -39.4% |
| Amounts payable within one year | 42/48 | €107,242 | €64,944 | -€42,298 | -39.4% |
| Trade debts | 44 | €105,540 | €64,848 | -€40,692 | -38.6% |
| Suppliers | 440/4 | €105,540 | €64,848 | -€40,692 | -38.6% |
| Taxes, remuneration and social security | 45 | €651 | €45 | -€606 | -93.1% |
| Taxes | 450/3 | €651 | €45 | -€606 | -93.1% |
| Other amounts payable | 47/48 | €1,051 | €51 | -€1,000 | -95.2% |
| Other operating charges | 640/8 | €387 | €400 | +€13 | +3.3% |
| Non-recurring operating charges | 66A | €36,556 | €2,130 | -€34,426 | -94.2% |
| Gross operating margin | 9900 | €33,899 | -€7,033 | -€40,932 | |
| Operating profit (loss) | 9901 | -€3,044 | -€9,563 | -€6,519 | -214% |
| Financial charges | 65/66B | €224 | €391 | +€167 | +74.5% |
| Recurring financial charges | 65 | €224 | €391 | +€167 | +74.5% |
| Profit (loss) for the period before taxes | 9903 | -€3,268 | -€9,954 | -€6,686 | -205% |
| Profit (loss) for the period | 9904 | -€3,268 | -€9,954 | -€6,686 | -205% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,268 | -€9,954 | -€6,686 | -205% |
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 26 October 2026 via checked.be.