FIBO CONSTRUCT: 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.
FIBO CONSTRUCT
Largest movements
- Stocks and contracts +€798,467
up €798,467 (+171%), from €467,194 to €1.3m
- Cash -€155,024
down €155,024 (-98.8%), from €156,861 to €1,838
- Receivables within one year +€20,275
up €20,275 (+53.0%), from €38,223 to €58,498
of which Other amounts receivable: +€20,275
- Other debts +€750,772
up €750,772 (+99.6%), from €753,625 to €1.5m
- Profit (loss) carried forward -€81,409
down €81,409 (-58.2%), from -€139,774 to -€221,183
- Financial charges +€63,296
up €63,296 (+172%), from €36,795 to €100,091
- Gross operating margin +€26,926
up €26,926, from -€6,624 to €20,302
- Other operating charges +€622
up €622 (+51.5%), from €1,210 to €1,832
From the 2023 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €662,679 | €1,328,273 | +€665,594 | +100% |
| Fixed assets | 21/28 | €400 | €400 | = | 0.0% |
| Financial fixed assets | 28 | €400 | €400 | = | 0.0% |
| Current assets | 29/58 | €662,279 | €1,327,873 | +€665,594 | +101% |
| Stocks and contracts in progress | 3 | €467,194 | €1,265,662 | +€798,467 | +171% |
| Stocks | 30/36 | €467,194 | €1,265,662 | +€798,467 | +171% |
| Amounts receivable within one year | 40/41 | €38,223 | €58,498 | +€20,275 | +53.0% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €38,223 | €58,498 | +€20,275 | +53.0% |
| Cash at bank and in hand | 54/58 | €156,861 | €1,838 | -€155,024 | -98.8% |
| Deferred charges and accrued income | 490/1 | - | €1,876 | +€1,876 | |
| Total equity and liabilities | 10/49 | €662,679 | €1,328,273 | +€665,594 | +100% |
| Equity | 10/15 | -€99,774 | -€181,183 | -€81,409 | -81.6% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€139,774 | -€221,183 | -€81,409 | -58.2% |
| Amounts payable | 17/49 | €762,453 | €1,509,456 | +€747,003 | +98.0% |
| Amounts payable within one year | 42/48 | €762,453 | €1,506,882 | +€744,429 | +97.6% |
| Trade debts | 44 | €8,828 | €2,486 | -€6,343 | -71.8% |
| Suppliers | 440/4 | €8,828 | €2,486 | -€6,343 | -71.8% |
| Other amounts payable | 47/48 | €753,625 | €1,504,397 | +€750,772 | +99.6% |
| Accrued charges and deferred income | 492/3 | - | €2,574 | +€2,574 | |
| Other operating charges | 640/8 | €1,210 | €1,832 | +€622 | +51.5% |
| Gross operating margin | 9900 | -€6,624 | €20,302 | +€26,926 | |
| Operating profit (loss) | 9901 | -€7,834 | €18,470 | +€26,304 | |
| Financial income | 75/76B | €186 | €212 | +€26 | +14.1% |
| Recurring financial income | 75 | €186 | €212 | +€26 | +14.1% |
| Financial charges | 65/66B | €36,795 | €100,091 | +€63,296 | +172% |
| Recurring financial charges | 65 | €36,795 | €100,091 | +€63,296 | +172% |
| Profit (loss) for the period before taxes | 9903 | -€44,443 | -€81,409 | -€36,966 | -83.2% |
| Profit (loss) for the period | 9904 | -€44,443 | -€81,409 | -€36,966 | -83.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€44,443 | -€81,409 | -€36,966 | -83.2% |
Source: filed annual accounts (NBB), financial years ended 31 July 2023 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.