FIBO CONSULT: 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 CONSULT
Largest movements
- Receivables within one year +€314,603
up €314,603 (+23.0%), from €1.4m to €1.7m
of which Other amounts receivable: +€318,819
- Cash -€126,138
down €126,138 (-28.1%), from €448,452 to €322,313
mainly Receivables within one year (-€314,603) and Trade debts (-€8,581)
- Reserves +€188,435
up €188,435 (+11.2%), from €1.7m to €1.9m
- Gross operating margin +€61,860
up €61,860 (+43.2%), from €143,039 to €204,899
- Taxes +€22,026
up €22,026 (+31.6%), from €69,683 to €91,709
- Financial income +€4,107
up €4,107 (+5.4%), from €75,831 to €79,938
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 | €1,819,494 | €2,009,222 | +€189,728 | +10.4% |
| Fixed assets | 21/28 | €1,726 | €2,989 | +€1,264 | +73.2% |
| Tangible fixed assets | 22/27 | €1,726 | €2,989 | +€1,264 | +73.2% |
| Plant, machinery and equipment | 23 | €724 | €559 | -€165 | -22.8% |
| Furniture and vehicles | 24 | €1,002 | €2,431 | +€1,429 | +143% |
| Current assets | 29/58 | €1,817,768 | €2,006,233 | +€188,465 | +10.4% |
| Amounts receivable within one year | 40/41 | €1,369,317 | €1,683,920 | +€314,603 | +23.0% |
| Trade receivables | 40 | €15,253 | €11,037 | -€4,216 | -27.6% |
| Other amounts receivable | 41 | €1,354,063 | €1,672,883 | +€318,819 | +23.5% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €448,452 | €322,313 | -€126,138 | -28.1% |
| Total equity and liabilities | 10/49 | €1,819,494 | €2,009,222 | +€189,728 | +10.4% |
| Equity | 10/15 | €1,697,855 | €1,886,290 | +€188,435 | +11.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,679,255 | €1,867,690 | +€188,435 | +11.2% |
| Distributable reserves | 133 | €1,679,255 | €1,867,690 | +€188,435 | +11.2% |
| Amounts payable | 17/49 | €121,639 | €122,932 | +€1,294 | +1.1% |
| Amounts payable within one year | 42/48 | €121,639 | €122,932 | +€1,294 | +1.1% |
| Financial debts | 43 | - | €7,500 | +€7,500 | |
| Credit institutions | 430/8 | - | €7,500 | +€7,500 | |
| Trade debts | 44 | €20,839 | €12,258 | -€8,581 | -41.2% |
| Suppliers | 440/4 | €20,839 | €12,258 | -€8,581 | -41.2% |
| Taxes, remuneration and social security | 45 | €100,800 | €103,174 | +€2,374 | +2.4% |
| Taxes | 450/3 | €100,800 | €103,174 | +€2,374 | +2.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,036 | €1,436 | -€599 | -29.4% |
| Other operating charges | 640/8 | €1,307 | €2,037 | +€730 | +55.9% |
| Gross operating margin | 9900 | €143,039 | €204,899 | +€61,860 | +43.2% |
| Operating profit (loss) | 9901 | €139,696 | €201,426 | +€61,730 | +44.2% |
| Financial income | 75/76B | €75,831 | €79,938 | +€4,107 | +5.4% |
| Recurring financial income | 75 | €75,831 | €79,938 | +€4,107 | +5.4% |
| Financial charges | 65/66B | €1,829 | €1,220 | -€609 | -33.3% |
| Recurring financial charges | 65 | €1,829 | €1,220 | -€609 | -33.3% |
| Profit (loss) for the period before taxes | 9903 | €213,698 | €280,144 | +€66,446 | +31.1% |
| Income taxes | 67/77 | €69,683 | €91,709 | +€22,026 | +31.6% |
| Profit (loss) for the period | 9904 | €144,015 | €188,435 | +€44,420 | +30.8% |
| Profit (loss) for the period to be appropriated | 9905 | €144,015 | €188,435 | +€44,420 | +30.8% |
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 16 October 2026 via checked.be.