FIBOCA: 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.
FIBOCA
Largest movements
- Cash -€56,645
down €56,645 (-16.5%), from €343,345 to €286,700
mainly Contributions, distributions and other (-€120,000) and Receivables within one year (-€43,260)
- Receivables within one year +€43,260
up €43,260 (+21.4%), from €201,840 to €245,100
of which Trade receivables: +€47,436
- Tangible fixed assets -€24,342
down €24,342 (-9.4%), from €259,706 to €235,364
of which Furniture and vehicles: -€22,614
- Debts after one year -€24,299
down €24,299 (-15.8%), from €153,908 to €129,609
- Other debts -€23,421
down €23,421 (-12.4%), from €188,866 to €165,445
- Profit (loss) carried forward +€12,397
up €12,397 (+6.7%), from €184,497 to €196,894
- Depreciation +€32,293
up €32,293 (+104%), from €31,018 to €63,311
- Gross operating margin +€25,276
up €25,276 (+7.5%), from €338,332 to €363,608
- Staff costs +€4,280
up €4,280 (+4.4%), from €96,758 to €101,038
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 | €811,823 | €773,620 | -€38,203 | -4.7% |
| Fixed assets | 21/28 | €259,706 | €235,364 | -€24,342 | -9.4% |
| Tangible fixed assets | 22/27 | €259,706 | €235,364 | -€24,342 | -9.4% |
| Land and buildings | 22 | €46,394 | €42,067 | -€4,327 | -9.3% |
| Plant, machinery and equipment | 23 | €2,879 | €5,477 | +€2,598 | +90.3% |
| Furniture and vehicles | 24 | €210,433 | €187,819 | -€22,614 | -10.7% |
| Current assets | 29/58 | €552,117 | €538,257 | -€13,860 | -2.5% |
| Amounts receivable within one year | 40/41 | €201,840 | €245,100 | +€43,260 | +21.4% |
| Trade receivables | 40 | €184,830 | €232,266 | +€47,436 | +25.7% |
| Other amounts receivable | 41 | €17,010 | €12,833 | -€4,177 | -24.6% |
| Cash at bank and in hand | 54/58 | €343,345 | €286,700 | -€56,645 | -16.5% |
| Deferred charges and accrued income | 490/1 | €6,932 | €6,457 | -€475 | -6.9% |
| Total equity and liabilities | 10/49 | €811,823 | €773,620 | -€38,203 | -4.7% |
| Equity | 10/15 | €366,301 | €378,699 | +€12,398 | +3.4% |
| Contributions | 10/11 | €63,900 | €63,900 | = | 0.0% |
| Reserves | 13 | €117,904 | €117,904 | +€0 | 0.0% |
| Tax-exempt reserves | 132 | €27,293 | €27,293 | -€0 | 0.0% |
| Distributable reserves | 133 | €90,611 | €90,612 | +€1 | 0.0% |
| Profit (loss) carried forward | 14 | €184,497 | €196,894 | +€12,397 | +6.7% |
| Amounts payable | 17/49 | €445,522 | €394,921 | -€50,601 | -11.4% |
| Amounts payable after more than one year | 17 | €153,908 | €129,609 | -€24,299 | -15.8% |
| Financial debts | 170/4 | €153,908 | €129,609 | -€24,299 | -15.8% |
| Amounts payable within one year | 42/48 | €291,614 | €261,049 | -€30,565 | -10.5% |
| Current portion of amounts payable after more than one year | 42 | €25,847 | €24,298 | -€1,549 | -6.0% |
| Trade debts | 44 | €46,127 | €48,053 | +€1,926 | +4.2% |
| Suppliers | 440/4 | €46,127 | €48,053 | +€1,926 | +4.2% |
| Taxes, remuneration and social security | 45 | €30,774 | €23,252 | -€7,522 | -24.4% |
| Taxes | 450/3 | €20,688 | €13,021 | -€7,667 | -37.1% |
| Remuneration and social security | 454/9 | €10,086 | €10,232 | +€146 | +1.4% |
| Other amounts payable | 47/48 | €188,866 | €165,445 | -€23,421 | -12.4% |
| Accrued charges and deferred income | 492/3 | - | €4,263 | +€4,263 | |
| Non-recurring operating income | 76A | €35,331 | - | -€35,331 | |
| Remuneration, social security and pensions | 62 | €96,758 | €101,038 | +€4,280 | +4.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,018 | €63,311 | +€32,293 | +104% |
| Other operating charges | 640/8 | €7,560 | €6,882 | -€678 | -9.0% |
| Gross operating margin | 9900 | €338,332 | €363,608 | +€25,276 | +7.5% |
| Operating profit (loss) | 9901 | €202,996 | €192,377 | -€10,619 | -5.2% |
| Financial income | 75/76B | €3 | €1,042 | +€1,039 | +34,630% |
| Recurring financial income | 75 | €3 | €1,042 | +€1,039 | +34,630% |
| Financial charges | 65/66B | €7,335 | €10,639 | +€3,304 | +45.0% |
| Recurring financial charges | 65 | €7,335 | €10,639 | +€3,304 | +45.0% |
| Profit (loss) for the period before taxes | 9903 | €195,664 | €182,780 | -€12,884 | -6.6% |
| Income taxes | 67/77 | €51,206 | €50,383 | -€823 | -1.6% |
| Profit (loss) for the period | 9904 | €144,458 | €132,397 | -€12,061 | -8.3% |
| Profit (loss) for the period to be appropriated | 9905 | €144,458 | €132,397 | -€12,061 | -8.3% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.