FIBRIUM: 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.
FIBRIUM
Largest movements
- Receivables within one year -€30,281
down €30,281 (-29.5%), from €102,484 to €72,202
of which Trade receivables: -€16,994
- Cash -€15,697
down €15,697 (-51.3%), from €30,598 to €14,901
mainly Tax, wage and social debts (-€36,683) and Net result for the year (-€29,836)
- Deferred charges and accrued income -€7,968
down €7,968 (-64.8%), from €12,294 to €4,326
- Tax, wage and social debts -€36,683
down €36,683 (-90.6%), from €40,509 to €3,826
of which Taxes: -€35,731
- Profit (loss) carried forward -€29,836
down €29,836 (-36.4%), from -€82,006 to -€111,841
- Trade debts +€5,549
up €5,549 (+26.6%), from €20,877 to €26,426
- Debts after one year +€4,326
new in 2025: €4,326
- Current portion of long-term debt +€2,612
new in 2025: €2,612
- Gross operating margin +€64,937
up €64,937 (+81.1%), from -€80,115 to -€15,178
- Depreciation +€1,293
up €1,293 (+19.0%), from €6,792 to €8,085
- Financial charges +€1,262
up €1,262 (+163.2%), from €774 to €2,036
- Other operating charges +€976
up €976 (+30.8%), from €3,172 to €4,148
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 | €163,380 | €109,348 | -€54,032 | -33.1% |
| Fixed assets | 21/28 | €18,004 | €17,919 | -€85 | -0.5% |
| Tangible fixed assets | 22/27 | €18,004 | €17,919 | -€85 | -0.5% |
| Plant, machinery and equipment | 23 | €5,778 | €3,211 | -€2,567 | -44.4% |
| Furniture and vehicles | 24 | €12,227 | €14,708 | +€2,481 | +20.3% |
| Current assets | 29/58 | €145,375 | €91,429 | -€53,946 | -37.1% |
| Amounts receivable within one year | 40/41 | €102,484 | €72,202 | -€30,281 | -29.5% |
| Trade receivables | 40 | €52,034 | €35,040 | -€16,994 | -32.7% |
| Other amounts receivable | 41 | €50,450 | €37,162 | -€13,288 | -26.3% |
| Cash at bank and in hand | 54/58 | €30,598 | €14,901 | -€15,697 | -51.3% |
| Deferred charges and accrued income | 490/1 | €12,294 | €4,326 | -€7,968 | -64.8% |
| Total equity and liabilities | 10/49 | €163,380 | €109,348 | -€54,032 | -33.1% |
| Equity | 10/15 | €101,994 | €72,159 | -€29,836 | -29.3% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €180,000 | €180,000 | = | 0.0% |
| Distributable reserves | 133 | €180,000 | €180,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€82,006 | -€111,841 | -€29,836 | -36.4% |
| Amounts payable | 17/49 | €61,385 | €37,189 | -€24,196 | -39.4% |
| Amounts payable after more than one year | 17 | - | €4,326 | +€4,326 | |
| Financial debts | 170/4 | - | €4,326 | +€4,326 | |
| Amounts payable within one year | 42/48 | €61,385 | €32,863 | -€28,522 | -46.5% |
| Current portion of amounts payable after more than one year | 42 | - | €2,612 | +€2,612 | |
| Trade debts | 44 | €20,877 | €26,426 | +€5,549 | +26.6% |
| Suppliers | 440/4 | €20,877 | €26,426 | +€5,549 | +26.6% |
| Taxes, remuneration and social security | 45 | €40,509 | €3,826 | -€36,683 | -90.6% |
| Taxes | 450/3 | €37,557 | €1,826 | -€35,731 | -95.1% |
| Remuneration and social security | 454/9 | €2,952 | €2,000 | -€952 | -32.3% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,792 | €8,085 | +€1,293 | +19.0% |
| Other operating charges | 640/8 | €3,172 | €4,148 | +€976 | +30.8% |
| Gross operating margin | 9900 | -€80,115 | -€15,178 | +€64,937 | +81.1% |
| Operating profit (loss) | 9901 | -€90,078 | -€27,411 | +€62,667 | +69.6% |
| Financial income | 75/76B | €138 | €53 | -€84 | -61.4% |
| Recurring financial income | 75 | €138 | €53 | -€84 | -61.4% |
| Financial charges | 65/66B | €774 | €2,036 | +€1,262 | +163.2% |
| Recurring financial charges | 65 | €774 | €2,036 | +€1,262 | +163.2% |
| Profit (loss) for the period before taxes | 9903 | -€90,714 | -€29,394 | +€61,320 | +67.6% |
| Income taxes | 67/77 | €441 | €442 | +€1 | +0.2% |
| Profit (loss) for the period | 9904 | -€91,155 | -€29,836 | +€61,319 | +67.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€91,155 | -€29,836 | +€61,319 | +67.3% |
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 1 October 2026 via checked.be.