FIBRAL: 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.
FIBRAL
Largest movements
- Cash +€1.6m
up €1.6m (+1328.9%), from €120,654 to €1.7m
mainly Current investments (+€1.5m) and Net result for the year (+€61,589)
- Current investments -€1.5m
no longer reported in 2025 (was €1.5m)
- Stocks and contracts -€50,122
down €50,122 (-17.3%), from €289,347 to €239,225
- Receivables within one year -€37,792
down €37,792 (-25.1%), from €150,508 to €112,716
of which Trade receivables: -€43,330
- Profit (loss) carried forward +€61,590
up €61,590 (+39.4%), from -€156,427 to -€94,837
- Gross operating margin -€124,007
down €124,007 (-50.6%), from €245,102 to €121,095
- Financial charges -€11,497
down €11,497 (-20.5%), from €56,037 to €44,540
- Financial income +€9,862
up €9,862 (+23.1%), from €42,654 to €52,516
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 | €2,179,600 | €2,241,255 | +€61,655 | +2.8% |
| Fixed assets | 21/28 | €160,445 | €150,187 | -€10,258 | -6.4% |
| Tangible fixed assets | 22/27 | €160,445 | €150,187 | -€10,258 | -6.4% |
| Land and buildings | 22 | €160,445 | €149,090 | -€11,355 | -7.1% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | €1,097 | +€1,097 | |
| Current assets | 29/58 | €2,019,155 | €2,091,068 | +€71,913 | +3.6% |
| Stocks and contracts in progress | 3 | €289,347 | €239,225 | -€50,122 | -17.3% |
| Stocks | 30/36 | €289,347 | €239,225 | -€50,122 | -17.3% |
| Amounts receivable within one year | 40/41 | €150,508 | €112,716 | -€37,792 | -25.1% |
| Trade receivables | 40 | €132,853 | €89,523 | -€43,330 | -32.6% |
| Other amounts receivable | 41 | €17,655 | €23,193 | +€5,538 | +31.4% |
| Current investments | 50/53 | €1,455,000 | - | -€1.5m | |
| Cash at bank and in hand | 54/58 | €120,654 | €1,723,968 | +€1.6m | +1328.9% |
| Deferred charges and accrued income | 490/1 | €3,646 | €15,159 | +€11,513 | +315.8% |
| Total equity and liabilities | 10/49 | €2,179,600 | €2,241,255 | +€61,655 | +2.8% |
| Equity | 10/15 | €1,449,460 | €1,511,050 | +€61,590 | +4.2% |
| Contributions | 10/11 | €300,000 | €300,000 | = | 0.0% |
| Capital | 10 | €300,000 | €300,000 | = | 0.0% |
| Issued capital | 100 | €300,000 | €300,000 | = | 0.0% |
| Revaluation surpluses | 12 | €992 | €992 | = | 0.0% |
| Reserves | 13 | €1,304,895 | €1,304,895 | = | 0.0% |
| Non-distributable reserves | 130/1 | €30,000 | €30,000 | = | 0.0% |
| Legal reserve | 130 | €30,000 | €30,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €4,771 | €4,771 | = | 0.0% |
| Distributable reserves | 133 | €1,270,124 | €1,270,124 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€156,427 | -€94,837 | +€61,590 | +39.4% |
| Amounts payable | 17/49 | €730,140 | €730,205 | +€65 | 0.0% |
| Amounts payable after more than one year | 17 | €625,000 | €625,000 | = | 0.0% |
| Financial debts | 170/4 | €625,000 | €625,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €103,083 | €99,830 | -€3,253 | -3.2% |
| Trade debts | 44 | €28,083 | €9,830 | -€18,253 | -65.0% |
| Suppliers | 440/4 | €28,083 | €9,830 | -€18,253 | -65.0% |
| Other amounts payable | 47/48 | €75,000 | €90,000 | +€15,000 | +20.0% |
| Accrued charges and deferred income | 492/3 | €2,057 | €5,375 | +€3,318 | +161.3% |
| Remuneration, social security and pensions | 62 | €40,913 | €41,928 | +€1,015 | +2.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,473 | €11,728 | -€745 | -6.0% |
| Other operating charges | 640/8 | €13,775 | €13,826 | +€51 | +0.4% |
| Gross operating margin | 9900 | €245,102 | €121,095 | -€124,007 | -50.6% |
| Operating profit (loss) | 9901 | €177,941 | €53,613 | -€124,328 | -69.9% |
| Financial income | 75/76B | €42,654 | €52,516 | +€9,862 | +23.1% |
| Recurring financial income | 75 | €42,654 | €52,516 | +€9,862 | +23.1% |
| Financial charges | 65/66B | €56,037 | €44,540 | -€11,497 | -20.5% |
| Recurring financial charges | 65 | €56,037 | €44,540 | -€11,497 | -20.5% |
| Profit (loss) for the period before taxes | 9903 | €164,558 | €61,589 | -€102,969 | -62.6% |
| Profit (loss) for the period | 9904 | €164,558 | €61,589 | -€102,969 | -62.6% |
| Profit (loss) for the period to be appropriated | 9905 | €164,558 | €61,589 | -€102,969 | -62.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.