FIBRE MOOD: 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.
FIBRE MOOD
Largest movements
- Cash +€196,858
up €196,858 (+216%), from €91,297 to €288,155
mainly Depreciation (+€352,826) and Net result for the year (+€105,506)
- Receivables within one year -€77,445
down €77,445 (-12.5%), from €620,653 to €543,209
of which Other amounts receivable: -€72,968
- Intangible fixed assets +€60,790
up €60,790 (+10.5%), from €580,437 to €641,227
- Profit (loss) carried forward +€105,506
up €105,506 (+6.8%), from -€1.6m to -€1.4m
- Trade debts +€79,778
up €79,778 (+21.5%), from €371,719 to €451,497
- Debts after one year +€68,019
up €68,019 (+43.2%), from €157,466 to €225,485
- Short-term financial debts -€50,000
down €50,000 (-100%), from €50,000 to €0
- Gross operating margin -€109,637
down €109,637 (-11.6%), from €944,523 to €834,886
- Depreciation +€28,154
up €28,154 (+8.7%), from €324,672 to €352,826
From the 31-12-2024 result to the 31-12-2025 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 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,450,140 | €1,635,642 | +€185,502 | +12.8% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €628,333 | €674,714 | +€46,381 | +7.4% |
| Intangible fixed assets | 21 | €580,437 | €641,227 | +€60,790 | +10.5% |
| Tangible fixed assets | 22/27 | €43,886 | €29,477 | -€14,409 | -32.8% |
| Land and buildings | 22 | €10,067 | €8,596 | -€1,472 | -14.6% |
| Plant, machinery and equipment | 23 | €33,818 | €20,881 | -€12,937 | -38.3% |
| Financial fixed assets | 28 | €4,010 | €4,010 | = | 0.0% |
| Current assets | 29/58 | €821,808 | €960,928 | +€139,121 | +16.9% |
| Stocks and contracts in progress | 3 | €108,382 | €121,674 | +€13,292 | +12.3% |
| Stocks | 30/36 | €108,382 | €121,674 | +€13,292 | +12.3% |
| Amounts receivable within one year | 40/41 | €620,653 | €543,209 | -€77,445 | -12.5% |
| Trade receivables | 40 | €516,689 | €512,213 | -€4,476 | -0.9% |
| Other amounts receivable | 41 | €103,965 | €30,996 | -€72,968 | -70.2% |
| Cash at bank and in hand | 54/58 | €91,297 | €288,155 | +€196,858 | +216% |
| Deferred charges and accrued income | 490/1 | €1,475 | €7,891 | +€6,416 | +435% |
| Total equity and liabilities | 10/49 | €1,450,140 | €1,635,642 | +€185,502 | +12.8% |
| Equity | 10/15 | €646,399 | €751,905 | +€105,506 | +16.3% |
| Contributions | 10/11 | €2,196,656 | €2,196,656 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,550,257 | -€1,444,751 | +€105,506 | +6.8% |
| Amounts payable | 17/49 | €803,741 | €883,736 | +€79,995 | +10.0% |
| Amounts payable after more than one year | 17 | €157,466 | €225,485 | +€68,019 | +43.2% |
| Financial debts | 170/4 | €157,466 | €225,485 | +€68,019 | +43.2% |
| Amounts payable within one year | 42/48 | €646,275 | €649,932 | +€3,657 | +0.6% |
| Current portion of amounts payable after more than one year | 42 | €157,990 | €143,869 | -€14,121 | -8.9% |
| Financial debts | 43 | €50,000 | €0 | -€50,000 | -100% |
| Credit institutions | 430/8 | €50,000 | €0 | -€50,000 | -100% |
| Trade debts | 44 | €371,719 | €451,497 | +€79,778 | +21.5% |
| Suppliers | 440/4 | €371,719 | €451,497 | +€79,778 | +21.5% |
| Taxes, remuneration and social security | 45 | €66,544 | €54,566 | -€11,978 | -18.0% |
| Taxes | 450/3 | €14,521 | €16,500 | +€1,980 | +13.6% |
| Remuneration and social security | 454/9 | €52,023 | €38,065 | -€13,957 | -26.8% |
| Other amounts payable | 47/48 | €23 | €0 | -€23 | -100% |
| Accrued charges and deferred income | 492/3 | €0 | €8,319 | +€8,319 | |
| Remuneration, social security and pensions | 62 | €299,797 | €301,216 | +€1,419 | +0.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €324,672 | €352,826 | +€28,154 | +8.7% |
| Other operating charges | 640/8 | €2,946 | €1,143 | -€1,803 | -61.2% |
| Non-recurring operating charges | 66A | €0 | €22,555 | +€22,555 | |
| Gross operating margin | 9900 | €944,523 | €834,886 | -€109,637 | -11.6% |
| Operating profit (loss) | 9901 | €317,109 | €157,147 | -€159,962 | -50.4% |
| Financial income | 75/76B | €529 | €2,273 | +€1,743 | +329% |
| Recurring financial income | 75 | €529 | €2,273 | +€1,743 | +329% |
| Financial charges | 65/66B | €55,445 | €53,914 | -€1,532 | -2.8% |
| Recurring financial charges | 65 | €55,445 | €53,914 | -€1,532 | -2.8% |
| Profit (loss) for the period before taxes | 9903 | €262,193 | €105,506 | -€156,687 | -59.8% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | €262,193 | €105,506 | -€156,687 | -59.8% |
| Profit (loss) for the period to be appropriated | 9905 | €262,193 | €105,506 | -€156,687 | -59.8% |
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 13 October 2026 via checked.be.