FIBOBE: 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.
FIBOBE
Largest movements
- Receivables within one year +€19,730
up €19,730 (+67.2%), from €29,375 to €49,105
of which Trade receivables: +€19,730
- Tangible fixed assets +€13,134
up €13,134 (+3.7%), from €358,692 to €371,826
of which Plant, machinery and equipment: +€19,591
- Profit (loss) carried forward +€28,192
up €28,192 (+8.9%), from €316,124 to €344,316
- Other debts -€22,161
down €22,161 (-85.9%), from €25,790 to €3,629
- Reserves +€20,000
up €20,000 (+95.2%), from €21,014 to €41,014
of which Distributable reserves: +€20,000
- Tax, wage and social debts +€9,814
up €9,814 (+78.6%), from €12,488 to €22,302
- Gross operating margin +€51,503
up €51,503 (+172.6%), from €29,835 to €81,338
- Taxes +€12,723
up €12,723 (+273.2%), from €4,657 to €17,380
- Other operating charges +€1,525
up €1,525 (+36.3%), from €4,198 to €5,723
- Depreciation -€990
down €990 (-9.1%), from €10,866 to €9,876
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.
Cash bridge derived
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 | €391,704 | €427,195 | +€35,491 | +9.1% |
| Fixed assets | 21/28 | €358,942 | €372,076 | +€13,134 | +3.7% |
| Tangible fixed assets | 22/27 | €358,692 | €371,826 | +€13,134 | +3.7% |
| Land and buildings | 22 | €294,592 | €292,905 | -€1,687 | -0.6% |
| Plant, machinery and equipment | 23 | €47,525 | €67,116 | +€19,591 | +41.2% |
| Furniture and vehicles | 24 | €16,575 | €11,805 | -€4,770 | -28.8% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €32,762 | €55,119 | +€22,357 | +68.2% |
| Amounts receivable within one year | 40/41 | €29,375 | €49,105 | +€19,730 | +67.2% |
| Trade receivables | 40 | €29,262 | €48,992 | +€19,730 | +67.4% |
| Other amounts receivable | 41 | €113 | €113 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €3,387 | €6,014 | +€2,627 | +77.6% |
| Total equity and liabilities | 10/49 | €391,704 | €427,195 | +€35,491 | +9.1% |
| Equity | 10/15 | €343,335 | €391,527 | +€48,192 | +14.0% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €21,014 | €41,014 | +€20,000 | +95.2% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €19,155 | €39,155 | +€20,000 | +104.4% |
| Profit (loss) carried forward | 14 | €316,124 | €344,316 | +€28,192 | +8.9% |
| Amounts payable | 17/49 | €48,369 | €35,668 | -€12,701 | -26.3% |
| Amounts payable within one year | 42/48 | €48,369 | €35,668 | -€12,701 | -26.3% |
| Trade debts | 44 | €10,091 | €9,737 | -€354 | -3.5% |
| Suppliers | 440/4 | €10,091 | €9,737 | -€354 | -3.5% |
| Taxes, remuneration and social security | 45 | €12,488 | €22,302 | +€9,814 | +78.6% |
| Taxes | 450/3 | €12,488 | €22,302 | +€9,814 | +78.6% |
| Other amounts payable | 47/48 | €25,790 | €3,629 | -€22,161 | -85.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,866 | €9,876 | -€990 | -9.1% |
| Other operating charges | 640/8 | €4,198 | €5,723 | +€1,525 | +36.3% |
| Gross operating margin | 9900 | €29,835 | €81,338 | +€51,503 | +172.6% |
| Operating profit (loss) | 9901 | €14,771 | €65,739 | +€50,968 | +345.1% |
| Financial income | 75/76B | - | €52 | +€52 | |
| Recurring financial income | 75 | - | €52 | +€52 | |
| Financial charges | 65/66B | €214 | €219 | +€5 | +2.3% |
| Recurring financial charges | 65 | €214 | €219 | +€5 | +2.3% |
| Profit (loss) for the period before taxes | 9903 | €14,557 | €65,572 | +€51,015 | +350.4% |
| Income taxes | 67/77 | €4,657 | €17,380 | +€12,723 | +273.2% |
| Profit (loss) for the period | 9904 | €9,900 | €48,192 | +€38,292 | +386.8% |
| Profit (loss) for the period to be appropriated | 9905 | €9,900 | €48,192 | +€38,292 | +386.8% |
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 11 October 2026 via checked.be.