FIBO CONSULTING BVBA: 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 BVBA
Largest movements
- Cash -€25,161
down €25,161 (-35.2%), from €71,568 to €46,407
mainly Debts after one year (-€41,000) and Contributions, distributions and other (-€20,000)
- Tangible fixed assets -€19,716
down €19,716 (-5.4%), from €365,515 to €345,799
of which Land and buildings: -€24,694
- Debts after one year -€41,000
down €41,000 (-38.7%), from €105,916 to €64,916
- Reserves -€21,445
down €21,445 (-15.9%), from €134,470 to €113,025
of which Distributable reserves: -€20,000
- Profit (loss) carried forward +€18,841
up €18,841 (+7.1%), from €265,719 to €284,561
- Gross operating margin +€10,389
up €10,389 (+21.2%), from €48,912 to €59,301
- Financial charges -€1,701
down €1,701 (-20.9%), from €8,129 to €6,428
- Depreciation +€779
up €779 (+2.9%), from €26,597 to €27,376
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 | €571,265 | €523,245 | -€48,020 | -8.4% |
| Fixed assets | 21/28 | €365,515 | €345,799 | -€19,716 | -5.4% |
| Tangible fixed assets | 22/27 | €365,515 | €345,799 | -€19,716 | -5.4% |
| Land and buildings | 22 | €359,658 | €334,964 | -€24,694 | -6.9% |
| Plant, machinery and equipment | 23 | €5,857 | €10,835 | +€4,978 | +85.0% |
| Current assets | 29/58 | €205,751 | €177,446 | -€28,304 | -13.8% |
| Amounts receivable within one year | 40/41 | €84,182 | €81,039 | -€3,144 | -3.7% |
| Trade receivables | 40 | €58,010 | €52,914 | -€5,095 | -8.8% |
| Other amounts receivable | 41 | €26,173 | €28,125 | +€1,952 | +7.5% |
| Current investments | 50/53 | €50,000 | €50,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €71,568 | €46,407 | -€25,161 | -35.2% |
| Total equity and liabilities | 10/49 | €571,265 | €523,245 | -€48,020 | -8.4% |
| Equity | 10/15 | €406,386 | €403,783 | -€2,603 | -0.6% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €134,470 | €113,025 | -€21,445 | -15.9% |
| Tax-exempt reserves | 132 | €59,022 | €57,577 | -€1,445 | -2.4% |
| Distributable reserves | 133 | €75,448 | €55,448 | -€20,000 | -26.5% |
| Profit (loss) carried forward | 14 | €265,719 | €284,561 | +€18,841 | +7.1% |
| Amounts payable | 17/49 | €164,879 | €119,463 | -€45,417 | -27.5% |
| Amounts payable after more than one year | 17 | €105,916 | €64,916 | -€41,000 | -38.7% |
| Financial debts | 170/4 | €105,916 | €64,916 | -€41,000 | -38.7% |
| Amounts payable within one year | 42/48 | €57,063 | €54,546 | -€2,517 | -4.4% |
| Current portion of amounts payable after more than one year | 42 | €43,073 | €43,060 | -€13 | 0.0% |
| Trade debts | 44 | €325 | €1,243 | +€918 | +282% |
| Suppliers | 440/4 | €325 | €1,243 | +€918 | +282% |
| Taxes, remuneration and social security | 45 | €13,665 | €10,244 | -€3,422 | -25.0% |
| Taxes | 450/3 | €13,665 | €8,592 | -€5,073 | -37.1% |
| Remuneration and social security | 454/9 | - | €1,651 | +€1,651 | |
| Accrued charges and deferred income | 492/3 | €1,900 | - | -€1,900 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,597 | €27,376 | +€779 | +2.9% |
| Other operating charges | 640/8 | €2,203 | €2,251 | +€49 | +2.2% |
| Gross operating margin | 9900 | €48,912 | €59,301 | +€10,389 | +21.2% |
| Operating profit (loss) | 9901 | €20,113 | €29,674 | +€9,561 | +47.5% |
| Financial income | 75/76B | €4 | €268 | +€264 | +7,449% |
| Recurring financial income | 75 | €4 | €268 | +€264 | +7,449% |
| Financial charges | 65/66B | €8,129 | €6,428 | -€1,701 | -20.9% |
| Recurring financial charges | 65 | €8,129 | €6,428 | -€1,701 | -20.9% |
| Profit (loss) for the period before taxes | 9903 | €11,988 | €23,514 | +€11,526 | +96.2% |
| Income taxes | 67/77 | €5,538 | €6,118 | +€579 | +10.5% |
| Profit (loss) for the period | 9904 | €6,449 | €17,397 | +€10,947 | +170% |
| Transfer from tax-exempt reserves | 789 | €1,445 | €1,445 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €7,894 | €18,841 | +€10,947 | +139% |
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 30 October 2026 via checked.be.