FIBREXPERT: 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.
FIBREXPERT
Largest movements
- Tangible fixed assets +€15,104
up €15,104 (+227.9%), from €6,628 to €21,732
- Receivables within one year -€11,218
down €11,218 (-80.3%), from €13,975 to €2,757
of which Trade receivables: -€8,511
- Cash +€2,975
up €2,975 (+3.4%), from €88,192 to €91,167
mainly Net result for the year (+€11,612) and Receivables within one year (+€11,218)
- Reserves +€11,500
up €11,500 (+18.3%), from €62,860 to €74,360
of which Distributable reserves: +€11,500
- Accrued charges and deferred income -€5,400
no longer reported in 2024 (was €5,400)
- Tax, wage and social debts +€1,501
up €1,501 (+9.9%), from €15,141 to €16,642
- Gross operating margin -€25,212
down €25,212 (-51.4%), from €49,060 to €23,847
- Taxes -€7,859
down €7,859 (-54.0%), from €14,562 to €6,703
- Financial charges -€2,666
down €2,666 (-94.8%), from €2,813 to €147
of which Non-recurring financial charges: -€2,702
- Depreciation +€1,846
up €1,846 (+66.6%), from €2,771 to €4,617
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €110,001 | €116,490 | +€6,489 | +5.9% |
| Fixed assets | 21/28 | €6,628 | €21,732 | +€15,104 | +227.9% |
| Tangible fixed assets | 22/27 | €6,628 | €21,732 | +€15,104 | +227.9% |
| Furniture and vehicles | 24 | €6,628 | €21,732 | +€15,104 | +227.9% |
| Current assets | 29/58 | €103,373 | €94,758 | -€8,615 | -8.3% |
| Amounts receivable within one year | 40/41 | €13,975 | €2,757 | -€11,218 | -80.3% |
| Trade receivables | 40 | €9,306 | €795 | -€8,511 | -91.5% |
| Other amounts receivable | 41 | €4,668 | €1,962 | -€2,707 | -58.0% |
| Cash at bank and in hand | 54/58 | €88,192 | €91,167 | +€2,975 | +3.4% |
| Deferred charges and accrued income | 490/1 | €1,207 | €834 | -€373 | -30.9% |
| Total equity and liabilities | 10/49 | €110,001 | €116,490 | +€6,489 | +5.9% |
| Equity | 10/15 | €87,164 | €98,776 | +€11,612 | +13.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €62,860 | €74,360 | +€11,500 | +18.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €61,000 | €72,500 | +€11,500 | +18.9% |
| Profit (loss) carried forward | 14 | €18,104 | €18,216 | +€112 | +0.6% |
| Amounts payable | 17/49 | €22,837 | €17,714 | -€5,123 | -22.4% |
| Amounts payable within one year | 42/48 | €17,437 | €17,714 | +€277 | +1.6% |
| Trade debts | 44 | €2,198 | €1,073 | -€1,125 | -51.2% |
| Suppliers | 440/4 | €2,198 | €1,073 | -€1,125 | -51.2% |
| Taxes, remuneration and social security | 45 | €15,141 | €16,642 | +€1,501 | +9.9% |
| Taxes | 450/3 | €15,141 | €16,642 | +€1,501 | +9.9% |
| Other amounts payable | 47/48 | €98 | - | -€98 | |
| Accrued charges and deferred income | 492/3 | €5,400 | - | -€5,400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,771 | €4,617 | +€1,846 | +66.6% |
| Other operating charges | 640/8 | €906 | €881 | -€25 | -2.7% |
| Gross operating margin | 9900 | €49,060 | €23,847 | -€25,212 | -51.4% |
| Operating profit (loss) | 9901 | €45,383 | €18,349 | -€27,034 | -59.6% |
| Financial income | 75/76B | €0 | €112 | +€112 | +112380.0% |
| Recurring financial income | 75 | €0 | €112 | +€112 | +112380.0% |
| Financial charges | 65/66B | €2,813 | €147 | -€2,666 | -94.8% |
| Recurring financial charges | 65 | €111 | €147 | +€36 | +32.0% |
| Non-recurring financial charges | 66B | €2,702 | - | -€2,702 | |
| Profit (loss) for the period before taxes | 9903 | €42,570 | €18,315 | -€24,255 | -57.0% |
| Income taxes | 67/77 | €14,562 | €6,703 | -€7,859 | -54.0% |
| Profit (loss) for the period | 9904 | €28,008 | €11,612 | -€16,397 | -58.5% |
| Profit (loss) for the period to be appropriated | 9905 | €28,008 | €11,612 | -€16,397 | -58.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.