Fibo Consulting +: 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 Consulting +
Largest movements
- Intangible fixed assets -€31,429
down €31,429 (-25.0%), from €125,714 to €94,286
- Receivables within one year -€18,613
down €18,613 (-26.7%), from €69,780 to €51,167
- Cash +€13,230
up €13,230 (+64.8%), from €20,413 to €33,643
mainly Depreciation (+€31,925) and Receivables within one year (+€18,613)
- Debts after one year -€31,649
down €31,649 (-20.6%), from €153,472 to €121,823
- Tax, wage and social debts -€6,469
down €6,469 (-39.6%), from €16,335 to €9,865
of which Taxes: -€6,469
- Profit (loss) carried forward +€6,402
up €6,402 (+19.7%), from €32,546 to €38,949
- Trade debts -€3,609
down €3,609 (-98.8%), from €3,653 to €44
- Staff costs +€34,040
up €34,040 (+96.7%), from €35,220 to €69,260
- Gross operating margin +€16,972
up €16,972 (+17.3%), from €98,028 to €114,999
- Taxes -€5,967
no longer reported in 2025 (was €5,967)
- Financial charges -€2,827
down €2,827 (-28.9%), from €9,774 to €6,948
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 | €303,807 | €267,573 | -€36,234 | -11.9% |
| Fixed assets | 21/28 | €213,614 | €182,764 | -€30,851 | -14.4% |
| Intangible fixed assets | 21 | €125,714 | €94,286 | -€31,429 | -25.0% |
| Tangible fixed assets | 22/27 | €87,900 | €88,478 | +€578 | +0.7% |
| Land and buildings | 22 | €85,848 | €85,848 | = | 0.0% |
| Plant, machinery and equipment | 23 | €2,052 | €2,630 | +€578 | +28.2% |
| Current assets | 29/58 | €90,193 | €84,809 | -€5,383 | -6.0% |
| Amounts receivable within one year | 40/41 | €69,780 | €51,167 | -€18,613 | -26.7% |
| Trade receivables | 40 | €69,780 | €51,167 | -€18,613 | -26.7% |
| Cash at bank and in hand | 54/58 | €20,413 | €33,643 | +€13,230 | +64.8% |
| Total equity and liabilities | 10/49 | €303,807 | €267,573 | -€36,234 | -11.9% |
| Equity | 10/15 | €82,546 | €88,949 | +€6,402 | +7.8% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €32,546 | €38,949 | +€6,402 | +19.7% |
| Amounts payable | 17/49 | €221,261 | €178,625 | -€42,636 | -19.3% |
| Amounts payable after more than one year | 17 | €153,472 | €121,823 | -€31,649 | -20.6% |
| Financial debts | 170/4 | €153,472 | €121,823 | -€31,649 | -20.6% |
| Amounts payable within one year | 42/48 | €67,789 | €56,802 | -€10,987 | -16.2% |
| Current portion of amounts payable after more than one year | 42 | €33,502 | €32,655 | -€847 | -2.5% |
| Trade debts | 44 | €3,653 | €44 | -€3,609 | -98.8% |
| Suppliers | 440/4 | €3,653 | €44 | -€3,609 | -98.8% |
| Taxes, remuneration and social security | 45 | €16,335 | €9,865 | -€6,469 | -39.6% |
| Taxes | 450/3 | €12,230 | €5,760 | -€6,469 | -52.9% |
| Remuneration and social security | 454/9 | €4,105 | €4,105 | = | 0.0% |
| Other amounts payable | 47/48 | €14,299 | €14,237 | -€62 | -0.4% |
| Remuneration, social security and pensions | 62 | €35,220 | €69,260 | +€34,040 | +96.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,827 | €31,925 | +€97 | +0.3% |
| Other operating charges | 640/8 | €499 | €719 | +€220 | +44.0% |
| Gross operating margin | 9900 | €98,028 | €114,999 | +€16,972 | +17.3% |
| Operating profit (loss) | 9901 | €30,481 | €13,095 | -€17,386 | -57.0% |
| Financial income | 75/76B | €96 | €255 | +€159 | +165% |
| Recurring financial income | 75 | €96 | €255 | +€159 | +165% |
| Financial charges | 65/66B | €9,774 | €6,948 | -€2,827 | -28.9% |
| Recurring financial charges | 65 | €9,774 | €6,948 | -€2,827 | -28.9% |
| Profit (loss) for the period before taxes | 9903 | €20,803 | €6,402 | -€14,400 | -69.2% |
| Income taxes | 67/77 | €5,967 | - | -€5,967 | |
| Profit (loss) for the period | 9904 | €14,836 | €6,402 | -€8,434 | -56.8% |
| Profit (loss) for the period to be appropriated | 9905 | €14,836 | €6,402 | -€8,434 | -56.8% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.