FIBOR: what changed
Two fiscal 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.
FIBOR
Largest movements
- Cash -€4,512
down €4,512 (-70.2%), from €6,432 to €1,919
mainly Net result for the year (-€6,232) and Debts after one year (-€161)
- Profit (loss) carried forward -€6,232
down €6,232 (-12.6%), from -€49,336 to -€55,567
- Trade debts +€1,614
up €1,614, from €0 to €1,614
- Gross operating margin -€5,741
down €5,741, from €2,196 to -€3,545
- Other operating charges +€73
up €73 (+2.9%), from €2,554 to €2,627
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 | €99,699 | €94,920 | -€4,779 | -4.8% |
| Fixed assets | 21/28 | €92,386 | €92,386 | = | 0.0% |
| Tangible fixed assets | 22/27 | €92,386 | €92,386 | = | 0.0% |
| Land and buildings | 22 | €92,386 | €92,386 | = | 0.0% |
| Current assets | 29/58 | €7,313 | €2,534 | -€4,779 | -65.4% |
| Amounts receivable within one year | 40/41 | €272 | €0 | -€272 | -100.0% |
| Trade receivables | 40 | €272 | €0 | -€272 | -100.0% |
| Cash at bank and in hand | 54/58 | €6,432 | €1,919 | -€4,512 | -70.2% |
| Deferred charges and accrued income | 490/1 | €609 | €615 | +€5 | +0.9% |
| Total equity and liabilities | 10/49 | €99,699 | €94,920 | -€4,779 | -4.8% |
| Equity | 10/15 | -€28,877 | -€35,108 | -€6,232 | -21.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€49,336 | -€55,567 | -€6,232 | -12.6% |
| Amounts payable | 17/49 | €128,575 | €130,028 | +€1,453 | +1.1% |
| Amounts payable after more than one year | 17 | €128,575 | €128,414 | -€161 | -0.1% |
| Financial debts | 170/4 | €128,575 | €128,414 | -€161 | -0.1% |
| Amounts payable within one year | 42/48 | €0 | €1,614 | +€1,614 | |
| Trade debts | 44 | €0 | €1,614 | +€1,614 | |
| Suppliers | 440/4 | €0 | €1,614 | +€1,614 | |
| Other operating charges | 640/8 | €2,554 | €2,627 | +€73 | +2.9% |
| Gross operating margin | 9900 | €2,196 | -€3,545 | -€5,741 | |
| Operating profit (loss) | 9901 | -€358 | -€6,172 | -€5,814 | -1624.6% |
| Financial charges | 65/66B | €59 | €60 | +€2 | +2.6% |
| Recurring financial charges | 65 | €59 | €60 | +€2 | +2.6% |
| Profit (loss) for the period before taxes | 9903 | -€416 | -€6,232 | -€5,815 | -1396.7% |
| Profit (loss) for the period | 9904 | -€416 | -€6,232 | -€5,815 | -1396.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€416 | -€6,232 | -€5,815 | -1396.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.