FibraServi: 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.
FibraServi
Largest movements
- Receivables within one year -€6,700
down €6,700 (-39.3%), from €17,054 to €10,353
of which Other amounts receivable: -€3,604
- Accrued charges and deferred income -€17,987
no longer reported in 2025 (was €17,987)
- Profit (loss) carried forward +€14,056
up €14,056 (+32.8%), from €42,833 to €56,889
- Tax, wage and social debts -€2,320
down €2,320 (-92.2%), from €2,517 to €197
- Gross operating margin +€2,109
up €2,109 (+12.4%), from €17,029 to €19,138
- Other operating charges +€1,603
up €1,603 (+271.5%), from €590 to €2,193
- Financial income +€1,080
up €1,080 (+3599900.0%), from €0 to €1,080
- Taxes +€300
up €300 (+9.3%), from €3,221 to €3,521
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 | €75,737 | €69,568 | -€6,168 | -8.1% |
| Fixed assets | 21/28 | €1,183 | €755 | -€428 | -36.2% |
| Tangible fixed assets | 22/27 | €1,183 | €755 | -€428 | -36.2% |
| Plant, machinery and equipment | 23 | €465 | €350 | -€115 | -24.7% |
| Furniture and vehicles | 24 | €719 | €406 | -€313 | -43.6% |
| Current assets | 29/58 | €74,553 | €68,813 | -€5,740 | -7.7% |
| Amounts receivable within one year | 40/41 | €17,054 | €10,353 | -€6,700 | -39.3% |
| Trade receivables | 40 | €3,447 | €350 | -€3,097 | -89.8% |
| Other amounts receivable | 41 | €13,607 | €10,003 | -€3,604 | -26.5% |
| Current investments | 50/53 | €40,000 | €40,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €17,500 | €17,968 | +€469 | +2.7% |
| Deferred charges and accrued income | 490/1 | - | €492 | +€492 | |
| Total equity and liabilities | 10/49 | €75,737 | €69,568 | -€6,168 | -8.1% |
| Equity | 10/15 | €55,233 | €69,289 | +€14,056 | +25.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €42,833 | €56,889 | +€14,056 | +32.8% |
| Amounts payable | 17/49 | €20,504 | €279 | -€20,224 | -98.6% |
| Amounts payable within one year | 42/48 | €2,517 | €279 | -€2,237 | -88.9% |
| Trade debts | 44 | - | €83 | +€83 | |
| Suppliers | 440/4 | - | €83 | +€83 | |
| Taxes, remuneration and social security | 45 | €2,517 | €197 | -€2,320 | -92.2% |
| Taxes | 450/3 | €2,517 | €197 | -€2,320 | -92.2% |
| Accrued charges and deferred income | 492/3 | €17,987 | - | -€17,987 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €482 | €428 | -€54 | -11.3% |
| Other operating charges | 640/8 | €590 | €2,193 | +€1,603 | +271.5% |
| Gross operating margin | 9900 | €17,029 | €19,138 | +€2,109 | +12.4% |
| Operating profit (loss) | 9901 | €15,957 | €16,517 | +€560 | +3.5% |
| Financial income | 75/76B | €0 | €1,080 | +€1,080 | +3599900.0% |
| Recurring financial income | 75 | €0 | €1,080 | +€1,080 | +3599900.0% |
| Financial charges | 65/66B | €23 | €20 | -€3 | -11.5% |
| Recurring financial charges | 65 | €23 | €20 | -€3 | -11.5% |
| Profit (loss) for the period before taxes | 9903 | €15,934 | €17,577 | +€1,643 | +10.3% |
| Income taxes | 67/77 | €3,221 | €3,521 | +€300 | +9.3% |
| Profit (loss) for the period | 9904 | €12,713 | €14,056 | +€1,343 | +10.6% |
| Profit (loss) for the period to be appropriated | 9905 | €12,713 | €14,056 | +€1,343 | +10.6% |
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 8 October 2026 via checked.be.