FIBOMAT: 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.
FIBOMAT
Largest movements
- Receivables within one year +€91,602
up €91,602 (+912%), from €10,039 to €101,641
of which Trade receivables: +€101,640
- Cash -€34,143
down €34,143 (-53.0%), from €64,374 to €30,231
mainly Contributions, distributions and other (-€270,535) and Receivables within one year (-€91,602)
- Other debts +€241,888
up €241,888 (+875%), from €27,631 to €269,519
- Reserves -€173,443
down €173,443 (-100%), from €173,443 to €0
- Debts after one year -€31,088
down €31,088 (-59.2%), from €52,524 to €21,436
- Tax, wage and social debts +€17,964
up €17,964 (+154%), from €11,639 to €29,603
- Gross operating margin +€45,870
up €45,870 (+50.2%), from €91,348 to €137,218
- Taxes +€18,431
up €18,431 (+123%), from €15,018 to €33,448
- Depreciation -€7,502
down €7,502 (-73.9%), from €10,152 to €2,651
- Financial charges -€3,152
down €3,152 (-50.9%), from €6,198 to €3,046
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 | €304,089 | €358,913 | +€54,824 | +18.0% |
| Fixed assets | 21/28 | €4,159 | €1,508 | -€2,651 | -63.7% |
| Tangible fixed assets | 22/27 | €4,159 | €1,508 | -€2,651 | -63.7% |
| Plant, machinery and equipment | 23 | €553 | €412 | -€142 | -25.6% |
| Furniture and vehicles | 24 | €3,605 | €1,096 | -€2,509 | -69.6% |
| Current assets | 29/58 | €299,930 | €357,405 | +€57,474 | +19.2% |
| Stocks and contracts in progress | 3 | €225,040 | €225,040 | = | 0.0% |
| Stocks | 30/36 | €225,040 | €225,040 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €10,039 | €101,641 | +€91,602 | +912% |
| Trade receivables | 40 | €0 | €101,640 | +€101,640 | |
| Other amounts receivable | 41 | €10,039 | €1 | -€10,038 | -100.0% |
| Cash at bank and in hand | 54/58 | €64,374 | €30,231 | -€34,143 | -53.0% |
| Deferred charges and accrued income | 490/1 | €477 | €493 | +€16 | +3.3% |
| Total equity and liabilities | 10/49 | €304,089 | €358,913 | +€54,824 | +18.0% |
| Equity | 10/15 | €180,443 | €7,000 | -€173,443 | -96.1% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Reserves | 13 | €173,443 | €0 | -€173,443 | -100% |
| Distributable reserves | 133 | €173,443 | €0 | -€173,443 | -100% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €123,646 | €351,913 | +€228,267 | +185% |
| Amounts payable after more than one year | 17 | €52,524 | €21,436 | -€31,088 | -59.2% |
| Financial debts | 170/4 | €52,524 | €21,436 | -€31,088 | -59.2% |
| Amounts payable within one year | 42/48 | €71,122 | €330,476 | +€259,355 | +365% |
| Current portion of amounts payable after more than one year | 42 | €29,853 | €31,088 | +€1,235 | +4.1% |
| Trade debts | 44 | €1,999 | €266 | -€1,732 | -86.7% |
| Suppliers | 440/4 | €1,999 | €266 | -€1,732 | -86.7% |
| Taxes, remuneration and social security | 45 | €11,639 | €29,603 | +€17,964 | +154% |
| Taxes | 450/3 | €11,639 | €29,603 | +€17,964 | +154% |
| Other amounts payable | 47/48 | €27,631 | €269,519 | +€241,888 | +875% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,152 | €2,651 | -€7,502 | -73.9% |
| Other operating charges | 640/8 | €1,028 | €983 | -€45 | -4.4% |
| Gross operating margin | 9900 | €91,348 | €137,218 | +€45,870 | +50.2% |
| Operating profit (loss) | 9901 | €80,168 | €133,585 | +€53,416 | +66.6% |
| Financial income | 75/76B | €1 | €2 | +€1 | +134% |
| Recurring financial income | 75 | €1 | €2 | +€1 | +134% |
| Financial charges | 65/66B | €6,198 | €3,046 | -€3,152 | -50.9% |
| Recurring financial charges | 65 | €6,198 | €3,046 | -€3,152 | -50.9% |
| Profit (loss) for the period before taxes | 9903 | €73,971 | €130,541 | +€56,570 | +76.5% |
| Income taxes | 67/77 | €15,018 | €33,448 | +€18,431 | +123% |
| Profit (loss) for the period | 9904 | €58,953 | €97,092 | +€38,139 | +64.7% |
| Profit (loss) for the period to be appropriated | 9905 | €58,953 | €97,092 | +€38,139 | +64.7% |
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 28 October 2026 via checked.be.