FIBOST: 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.
FIBOST
Largest movements
- Tangible fixed assets +€64,101
up €64,101 (+425.8%), from €15,055 to €79,155
of which Furniture and vehicles: +€61,515
- Receivables after one year -€43,000
down €43,000 (-35.8%), from €120,000 to €77,000
- Cash +€22,166
up €22,166 (+70.1%), from €31,635 to €53,801
mainly Net result for the year (+€45,477) and Receivables after one year (+€43,000)
- Receivables within one year -€7,908
down €7,908 (-14.6%), from €54,126 to €46,219
of which Other amounts receivable: -€6,000
- Current investments +€3,643
up €3,643 (+19.2%), from €18,949 to €22,592
- Debts after one year +€24,940
up €24,940 (+253.4%), from €9,841 to €34,781
- Reserves +€22,769
up €22,769 (+13.5%), from €168,457 to €191,227
- Other debts -€15,854
down €15,854 (-75.8%), from €20,922 to €5,068
- Tax, wage and social debts +€6,169
up €6,169 (+44.8%), from €13,773 to €19,941
- Current portion of long-term debt +€5,808
up €5,808 (+156.3%), from €3,716 to €9,525
- Gross operating margin +€18,860
up €18,860 (+34.2%), from €55,130 to €73,990
- Taxes +€5,303
up €5,303 (+36.6%), from €14,494 to €19,797
- Financial charges -€1,906
down €1,906 (-45.6%), from €4,176 to €2,270
- Depreciation +€980
up €980 (+14.3%), from €6,852 to €7,832
- Financial income +€821
up €821 (+41.8%), from €1,962 to €2,783
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 | €240,314 | €278,767 | +€38,453 | +16.0% |
| Fixed assets | 21/28 | €15,055 | €79,155 | +€64,101 | +425.8% |
| Tangible fixed assets | 22/27 | €15,055 | €79,155 | +€64,101 | +425.8% |
| Plant, machinery and equipment | 23 | - | €2,586 | +€2,586 | |
| Furniture and vehicles | 24 | €15,055 | €76,569 | +€61,515 | +408.6% |
| Current assets | 29/58 | €225,259 | €199,611 | -€25,648 | -11.4% |
| Amounts receivable after more than one year | 29 | €120,000 | €77,000 | -€43,000 | -35.8% |
| Other amounts receivable | 291 | €120,000 | €77,000 | -€43,000 | -35.8% |
| Amounts receivable within one year | 40/41 | €54,126 | €46,219 | -€7,908 | -14.6% |
| Trade receivables | 40 | €41,126 | €39,219 | -€1,908 | -4.6% |
| Other amounts receivable | 41 | €13,000 | €7,000 | -€6,000 | -46.2% |
| Current investments | 50/53 | €18,949 | €22,592 | +€3,643 | +19.2% |
| Cash at bank and in hand | 54/58 | €31,635 | €53,801 | +€22,166 | +70.1% |
| Deferred charges and accrued income | 490/1 | €550 | - | -€550 | |
| Total equity and liabilities | 10/49 | €240,314 | €278,767 | +€38,453 | +16.0% |
| Equity | 10/15 | €180,857 | €203,627 | +€22,769 | +12.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €168,457 | €191,227 | +€22,769 | +13.5% |
| Distributable reserves | 133 | €168,457 | €191,227 | +€22,769 | +13.5% |
| Amounts payable | 17/49 | €59,456 | €75,140 | +€15,684 | +26.4% |
| Amounts payable after more than one year | 17 | €9,841 | €34,781 | +€24,940 | +253.4% |
| Financial debts | 170/4 | €9,841 | €34,781 | +€24,940 | +253.4% |
| Amounts payable within one year | 42/48 | €46,781 | €39,441 | -€7,341 | -15.7% |
| Current portion of amounts payable after more than one year | 42 | €3,716 | €9,525 | +€5,808 | +156.3% |
| Financial debts | 43 | €3,333 | €3,372 | +€39 | +1.2% |
| Credit institutions | 430/8 | €3,333 | €3,372 | +€39 | +1.2% |
| Trade debts | 44 | €5,037 | €1,534 | -€3,503 | -69.5% |
| Suppliers | 440/4 | €5,037 | €1,534 | -€3,503 | -69.5% |
| Taxes, remuneration and social security | 45 | €13,773 | €19,941 | +€6,169 | +44.8% |
| Taxes | 450/3 | €13,773 | €19,941 | +€6,169 | +44.8% |
| Other amounts payable | 47/48 | €20,922 | €5,068 | -€15,854 | -75.8% |
| Accrued charges and deferred income | 492/3 | €2,834 | €919 | -€1,915 | -67.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,852 | €7,832 | +€980 | +14.3% |
| Other operating charges | 640/8 | €1,114 | €1,347 | +€234 | +21.0% |
| Non-recurring operating charges | 66A | €387 | €50 | -€337 | -87.1% |
| Gross operating margin | 9900 | €55,130 | €73,990 | +€18,860 | +34.2% |
| Operating profit (loss) | 9901 | €46,778 | €64,761 | +€17,983 | +38.4% |
| Financial income | 75/76B | €1,962 | €2,783 | +€821 | +41.8% |
| Recurring financial income | 75 | €1,962 | €2,783 | +€821 | +41.8% |
| Financial charges | 65/66B | €4,176 | €2,270 | -€1,906 | -45.6% |
| Recurring financial charges | 65 | €4,176 | €2,270 | -€1,906 | -45.6% |
| Profit (loss) for the period before taxes | 9903 | €44,563 | €65,274 | +€20,710 | +46.5% |
| Income taxes | 67/77 | €14,494 | €19,797 | +€5,303 | +36.6% |
| Profit (loss) for the period | 9904 | €30,070 | €45,477 | +€15,407 | +51.2% |
| Profit (loss) for the period to be appropriated | 9905 | €30,070 | €45,477 | +€15,407 | +51.2% |
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 28 September 2026 via checked.be.