FIBOMA: 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.
FIBOMA
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Short-term financial debts +€46,000
new in 2025: €46,000
- Tax, wage and social debts -€29,147
down €29,147 (-59.3%), from €49,119 to €19,972
- Debts after one year -€15,124
down €15,124 (-7.0%), from €217,543 to €202,419
- Profit (loss) carried forward +€8,793
up €8,793 (+9.7%), from €90,931 to €99,724
- Trade debts -€4,639
down €4,639 (-36.6%), from €12,689 to €8,050
- Write-downs -€1,650
down €1,650 (-100%), from €1,650 to €0
- Gross operating margin +€1,544
up €1,544 (+5.7%), from €27,040 to €28,583
- Financial charges +€1,035
up €1,035 (+9.7%), from €10,667 to €11,702
- Other operating charges +€750
up €750 (+30.6%), from €2,449 to €3,199
- Depreciation +€368
up €368 (+94.1%), from €392 to €760
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 | €405,839 | €407,219 | +€1,380 | +0.3% |
| Fixed assets | 21/28 | €389,234 | €388,474 | -€760 | -0.2% |
| Tangible fixed assets | 22/27 | €1,734 | €974 | -€760 | -43.8% |
| Furniture and vehicles | 24 | €1,734 | €974 | -€760 | -43.8% |
| Financial fixed assets | 28 | €387,500 | €387,500 | = | 0.0% |
| Current assets | 29/58 | €16,605 | €18,745 | +€2,140 | +12.9% |
| Amounts receivable within one year | 40/41 | €8,222 | €9,453 | +€1,231 | +15.0% |
| Trade receivables | 40 | €8,222 | €9,453 | +€1,231 | +15.0% |
| Cash at bank and in hand | 54/58 | €8,383 | €9,015 | +€632 | +7.5% |
| Deferred charges and accrued income | 490/1 | €0 | €278 | +€278 | |
| Total equity and liabilities | 10/49 | €405,839 | €407,219 | +€1,380 | +0.3% |
| Equity | 10/15 | €110,931 | €119,724 | +€8,793 | +7.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €90,931 | €99,724 | +€8,793 | +9.7% |
| Amounts payable | 17/49 | €294,908 | €287,495 | -€7,413 | -2.5% |
| Amounts payable after more than one year | 17 | €217,543 | €202,419 | -€15,124 | -7.0% |
| Financial debts | 170/4 | €217,543 | €202,419 | -€15,124 | -7.0% |
| Amounts payable within one year | 42/48 | €65,008 | €77,222 | +€12,214 | +18.8% |
| Financial debts | 43 | - | €46,000 | +€46,000 | |
| Credit institutions | 430/8 | - | €46,000 | +€46,000 | |
| Trade debts | 44 | €12,689 | €8,050 | -€4,639 | -36.6% |
| Suppliers | 440/4 | €12,689 | €8,050 | -€4,639 | -36.6% |
| Advances received on contracts in progress | 46 | €150 | €150 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €49,119 | €19,972 | -€29,147 | -59.3% |
| Taxes | 450/3 | €49,119 | €19,972 | -€29,147 | -59.3% |
| Other amounts payable | 47/48 | €3,050 | €3,050 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €12,357 | €7,854 | -€4,503 | -36.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €392 | €760 | +€368 | +94.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,650 | €0 | -€1,650 | -100% |
| Other operating charges | 640/8 | €2,449 | €3,199 | +€750 | +30.6% |
| Gross operating margin | 9900 | €27,040 | €28,583 | +€1,544 | +5.7% |
| Operating profit (loss) | 9901 | €22,549 | €24,624 | +€2,075 | +9.2% |
| Financial income | 75/76B | €2 | €187 | +€186 | +10,913% |
| Recurring financial income | 75 | €2 | €187 | +€186 | +10,913% |
| Financial charges | 65/66B | €10,667 | €11,702 | +€1,035 | +9.7% |
| Recurring financial charges | 65 | €10,667 | €11,702 | +€1,035 | +9.7% |
| Profit (loss) for the period before taxes | 9903 | €11,884 | €13,109 | +€1,226 | +10.3% |
| Income taxes | 67/77 | €3,978 | €4,317 | +€339 | +8.5% |
| Profit (loss) for the period | 9904 | €7,906 | €8,793 | +€887 | +11.2% |
| Profit (loss) for the period to be appropriated | 9905 | €7,906 | €8,793 | +€887 | +11.2% |
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 19 October 2026 via checked.be.