FIBOCOUNT: what changed
FIBOCOUNT
Largest movements
- Tangible fixed assets -€1.1m
down €1.1m (-98.1%), from €1.1m to €20,180
of which Land and buildings: -€1.0m
- Current assets +€123,056
up €123,056 (+28.0%), from €439,535 to €562,591
of which Receivables after one year: +€100,000
- Intangible fixed assets -€37,959
down €37,959 (-23.3%), from €162,848 to €124,889
- Short-term financial debts -€908,158
down €908,158 (-100%), from €908,158 to €0
- Other debts -€79,598
down €79,598 (-24.1%), from €329,646 to €250,048
- Trade debts +€74,266
up €74,266 (+86.7%), from €85,651 to €159,917
- Debts after one year -€27,648
down €27,648 (-21.7%), from €127,648 to €100,000
- Tax, wage and social debts -€16,900
down €16,900 (-20.4%), from €82,956 to €66,056
of which Remuneration and social security: -€11,304
- Gross operating margin -€107,143
down €107,143 (-13.5%), from €791,904 to €684,761
- Depreciation -€41,780
down €41,780 (-47.8%), from €87,376 to €45,596
- Staff costs -€34,337
down €34,337 (-10.7%), from €321,273 to €286,936
- Financial charges -€24,295
down €24,295 (-46.8%), from €51,948 to €27,653
- Write-downs +€24,199
up €24,199 (+199%), from €12,178 to €36,377
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts. So the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,686,111 | €711,040 | -€975,071 | -57.8% |
| Fixed assets | 21/28 | €1,246,576 | €148,449 | -€1.1m | -88.1% |
| Intangible fixed assets | 21 | €162,848 | €124,889 | -€37,959 | -23.3% |
| Tangible fixed assets | 22/27 | €1,079,598 | €20,180 | -€1.1m | -98.1% |
| Land and buildings | 22 | €1,019,734 | €0 | -€1.0m | -100% |
| Plant, machinery and equipment | 23 | €14,268 | €6,861 | -€7,407 | -51.9% |
| Furniture and vehicles | 24 | €45,597 | €13,319 | -€32,278 | -70.8% |
| Financial fixed assets | 28 | €4,130 | €3,380 | -€750 | -18.2% |
| Current assets | 29/58 | €439,535 | €562,591 | +€123,056 | +28.0% |
| Amounts receivable after more than one year | 29 | - | €100,000 | +€100,000 | |
| Other amounts receivable | 291 | - | €100,000 | +€100,000 | |
| Amounts receivable within one year | 40/41 | €182,415 | €187,868 | +€5,453 | +3.0% |
| Trade receivables | 40 | €181,601 | €157,832 | -€23,769 | -13.1% |
| Other amounts receivable | 41 | - | €30,036 | +€30,036 | |
| Current investments | 50/53 | - | €0 | = | |
| Cash at bank and in hand | 54/58 | €160,881 | €241,138 | +€80,257 | +49.9% |
| Deferred charges and accrued income | 490/1 | €31,239 | €33,585 | +€2,346 | +7.5% |
| Total equity and liabilities | 10/49 | €1,686,111 | €711,040 | -€975,071 | -57.8% |
| Equity | 10/15 | €106,231 | €101,188 | -€5,043 | -4.7% |
| Contributions | 10/11 | €5,578 | €5,578 | -€0 | 0.0% |
| Reserves | 13 | €100,654 | €95,611 | -€5,043 | -5.0% |
| Distributable reserves | 133 | €100,654 | €95,611 | -€5,043 | -5.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €1,579,879 | €609,852 | -€970,027 | -61.4% |
| Amounts payable after more than one year | 17 | €127,648 | €100,000 | -€27,648 | -21.7% |
| Financial debts | 170/4 | €127,648 | €100,000 | -€27,648 | -21.7% |
| Amounts payable within one year | 42/48 | €1,447,488 | €503,668 | -€943,820 | -65.2% |
| Current portion of amounts payable after more than one year | 42 | €41,076 | €27,648 | -€13,428 | -32.7% |
| Financial debts | 43 | €908,158 | €0 | -€908,158 | -100% |
| Credit institutions | 430/8 | €908,158 | €0 | -€908,158 | -100% |
| Trade debts | 44 | €85,651 | €159,917 | +€74,266 | +86.7% |
| Suppliers | 440/4 | €85,651 | €159,917 | +€74,266 | +86.7% |
| Taxes, remuneration and social security | 45 | €82,956 | €66,056 | -€16,900 | -20.4% |
| Taxes | 450/3 | €40,382 | €34,786 | -€5,596 | -13.9% |
| Remuneration and social security | 454/9 | €42,574 | €31,270 | -€11,304 | -26.6% |
| Other amounts payable | 47/48 | €329,646 | €250,048 | -€79,598 | -24.1% |
| Accrued charges and deferred income | 492/3 | €4,744 | €6,183 | +€1,439 | +30.3% |
| Non-recurring operating income | 76A | - | €147,205 | +€147,205 | |
| Remuneration, social security and pensions | 62 | €321,273 | €286,936 | -€34,337 | -10.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €87,376 | €45,596 | -€41,780 | -47.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €12,178 | €36,377 | +€24,199 | +199% |
| Other operating charges | 640/8 | €11,968 | €32,421 | +€20,453 | +171% |
| Gross operating margin | 9900 | €791,904 | €684,761 | -€107,143 | -13.5% |
| Operating profit (loss) | 9901 | €359,110 | €283,431 | -€75,680 | -21.1% |
| Financial income | 75/76B | €412 | €3,572 | +€3,160 | +767% |
| Recurring financial income | 75 | €412 | €3,572 | +€3,160 | +767% |
| Financial charges | 65/66B | €51,948 | €27,653 | -€24,295 | -46.8% |
| Recurring financial charges | 65 | €51,948 | €27,653 | -€24,295 | -46.8% |
| Profit (loss) for the period before taxes | 9903 | €307,574 | €259,349 | -€48,225 | -15.7% |
| Income taxes | 67/77 | €1,762 | €14,345 | +€12,583 | +714% |
| Profit (loss) for the period | 9904 | €305,812 | €245,004 | -€60,808 | -19.9% |
| Profit (loss) for the period to be appropriated | 9905 | €305,812 | €245,004 | -€60,808 | -19.9% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.