FIBS-TRADING: 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.
FIBS-TRADING
Largest movements
- Stocks and contracts -€292,797
down €292,797 (-23.3%), from €1.3m to €963,353
- Current investments -€181,932
down €181,932 (-13.8%), from €1.3m to €1.1m
- Cash +€150,175
up €150,175 (+92.6%), from €162,180 to €312,355
mainly Stocks and contracts (+€292,797) and Current investments (+€181,932)
- Receivables within one year +€148,684
up €148,684 (+69.2%), from €214,788 to €363,472
of which Trade receivables: +€127,686
- Tangible fixed assets -€136,764
down €136,764 (-30.9%), from €442,247 to €305,483
of which Plant, machinery and equipment: -€110,559
- Profit (loss) carried forward -€270,654
down €270,654 (-13.5%), from €2.0m to €1.7m
- Other debts -€200,000
down €200,000 (-40.0%), from €500,000 to €300,000
- Trade debts +€141,541
up €141,541 (+117%), from €121,078 to €262,619
- Gross operating margin -€148,149
down €148,149 (-53.3%), from €277,971 to €129,822
- Financial income +€56,880
up €56,880 (+55.4%), from €102,617 to €159,497
of which Financial income: +€55,577
- Staff costs -€19,112
down €19,112 (-12.8%), from €149,281 to €130,169
- Taxes -€14,364
down €14,364 (-96.6%), from €14,876 to €512
- Depreciation +€4,098
up €4,098 (+3.5%), from €116,591 to €120,689
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.
Derived cash bridge
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 | €3,403,517 | €3,085,781 | -€317,736 | -9.3% |
| Fixed assets | 21/28 | €442,599 | €305,835 | -€136,764 | -30.9% |
| Tangible fixed assets | 22/27 | €442,247 | €305,483 | -€136,764 | -30.9% |
| Plant, machinery and equipment | 23 | €385,107 | €274,548 | -€110,559 | -28.7% |
| Furniture and vehicles | 24 | €57,140 | €30,935 | -€26,205 | -45.9% |
| Financial fixed assets | 28 | €352 | €352 | = | 0.0% |
| Current assets | 29/58 | €2,960,918 | €2,779,946 | -€180,972 | -6.1% |
| Stocks and contracts in progress | 3 | €1,256,150 | €963,353 | -€292,797 | -23.3% |
| Stocks | 30/36 | €1,256,150 | €963,353 | -€292,797 | -23.3% |
| Amounts receivable within one year | 40/41 | €214,788 | €363,472 | +€148,684 | +69.2% |
| Trade receivables | 40 | €143,183 | €270,869 | +€127,686 | +89.2% |
| Other amounts receivable | 41 | €71,605 | €92,603 | +€20,998 | +29.3% |
| Current investments | 50/53 | €1,320,900 | €1,138,968 | -€181,932 | -13.8% |
| Cash at bank and in hand | 54/58 | €162,180 | €312,355 | +€150,175 | +92.6% |
| Deferred charges and accrued income | 490/1 | €6,900 | €1,798 | -€5,102 | -73.9% |
| Total equity and liabilities | 10/49 | €3,403,517 | €3,085,781 | -€317,736 | -9.3% |
| Equity | 10/15 | €2,772,807 | €2,502,153 | -€270,654 | -9.8% |
| Contributions | 10/11 | €700,000 | €700,000 | = | 0.0% |
| Capital | 10 | €700,000 | €700,000 | = | 0.0% |
| Issued capital | 100 | €700,000 | €700,000 | = | 0.0% |
| Reserves | 13 | €70,000 | €70,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €70,000 | €70,000 | = | 0.0% |
| Legal reserve | 130 | €70,000 | €70,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,002,807 | €1,732,153 | -€270,654 | -13.5% |
| Amounts payable | 17/49 | €630,710 | €583,628 | -€47,082 | -7.5% |
| Amounts payable within one year | 42/48 | €628,527 | €582,053 | -€46,474 | -7.4% |
| Trade debts | 44 | €121,078 | €262,619 | +€141,541 | +117% |
| Suppliers | 440/4 | €121,078 | €262,619 | +€141,541 | +117% |
| Taxes, remuneration and social security | 45 | €7,449 | €19,434 | +€11,985 | +161% |
| Taxes | 450/3 | €1,252 | €869 | -€383 | -30.6% |
| Remuneration and social security | 454/9 | €6,197 | €18,565 | +€12,368 | +200% |
| Other amounts payable | 47/48 | €500,000 | €300,000 | -€200,000 | -40.0% |
| Accrued charges and deferred income | 492/3 | €2,183 | €1,575 | -€608 | -27.9% |
| Non-recurring operating income | 76A | €6,612 | - | -€6,612 | |
| Remuneration, social security and pensions | 62 | €149,281 | €130,169 | -€19,112 | -12.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €116,591 | €120,689 | +€4,098 | +3.5% |
| Other operating charges | 640/8 | €2,141 | €1,315 | -€826 | -38.6% |
| Non-recurring operating charges | 66A | €6,885 | - | -€6,885 | |
| Gross operating margin | 9900 | €277,971 | €129,822 | -€148,149 | -53.3% |
| Operating profit (loss) | 9901 | €3,073 | -€122,351 | -€125,424 | |
| Financial income | 75/76B | €102,617 | €159,497 | +€56,880 | +55.4% |
| Recurring financial income | 75 | €102,617 | €158,194 | +€55,577 | +54.2% |
| Non-recurring financial income | 76B | - | €1,303 | +€1,303 | |
| Financial charges | 65/66B | €6,791 | €7,288 | +€497 | +7.3% |
| Recurring financial charges | 65 | €6,791 | €5,185 | -€1,606 | -23.6% |
| Non-recurring financial charges | 66B | - | €2,103 | +€2,103 | |
| Profit (loss) for the period before taxes | 9903 | €98,899 | €29,858 | -€69,041 | -69.8% |
| Income taxes | 67/77 | €14,876 | €512 | -€14,364 | -96.6% |
| Profit (loss) for the period | 9904 | €84,023 | €29,346 | -€54,677 | -65.1% |
| Profit (loss) for the period to be appropriated | 9905 | €84,023 | €29,346 | -€54,677 | -65.1% |
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 25 October 2026 via checked.be.