FIBUNIS: 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.
FIBUNIS
Largest movements
- Receivables within one year +€52,156
up €52,156 (+46.6%), from €111,803 to €163,959
- Intangible fixed assets -€6,205
down €6,205 (-25.0%), from €24,804 to €18,599
- Cash +€4,515
up €4,515 (+17.1%), from €26,398 to €30,912
mainly Net result for the year (+€49,102) and Tax, wage and social debts (+€38,373)
- Tax, wage and social debts +€38,373
up €38,373 (+88.5%), from €43,370 to €81,743
of which Remuneration and social security: +€21,207
- Other debts +€34,074
up €34,074 (+178.8%), from €19,052 to €53,126
- Trade debts -€25,498
down €25,498 (-35.3%), from €72,268 to €46,769
- Gross operating margin +€74,230
up €74,230 (+32.8%), from €226,073 to €300,302
- Staff costs +€37,058
up €37,058 (+18.3%), from €202,773 to €239,832
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 | €190,194 | €238,244 | +€48,050 | +25.3% |
| Fixed assets | 21/28 | €32,456 | €23,951 | -€8,505 | -26.2% |
| Intangible fixed assets | 21 | €24,804 | €18,599 | -€6,205 | -25.0% |
| Tangible fixed assets | 22/27 | €7,652 | €5,352 | -€2,300 | -30.1% |
| Plant, machinery and equipment | 23 | €7,652 | €5,352 | -€2,300 | -30.1% |
| Current assets | 29/58 | €157,738 | €214,293 | +€56,555 | +35.9% |
| Amounts receivable within one year | 40/41 | €111,803 | €163,959 | +€52,156 | +46.6% |
| Trade receivables | 40 | €111,803 | €163,959 | +€52,156 | +46.6% |
| Cash at bank and in hand | 54/58 | €26,398 | €30,912 | +€4,515 | +17.1% |
| Deferred charges and accrued income | 490/1 | €19,537 | €19,421 | -€116 | -0.6% |
| Total equity and liabilities | 10/49 | €190,194 | €238,244 | +€48,050 | +25.3% |
| Equity | 10/15 | €55,504 | €56,605 | +€1,102 | +2.0% |
| Contributions | 10/11 | €44,869 | €44,869 | = | 0.0% |
| Reserves | 13 | €2,766 | €2,766 | = | 0.0% |
| Distributable reserves | 133 | €2,766 | €2,766 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,869 | €8,971 | +€1,102 | +14.0% |
| Amounts payable | 17/49 | €134,690 | €181,638 | +€46,948 | +34.9% |
| Amounts payable within one year | 42/48 | €134,690 | €181,638 | +€46,948 | +34.9% |
| Trade debts | 44 | €72,268 | €46,769 | -€25,498 | -35.3% |
| Suppliers | 440/4 | €72,268 | €46,769 | -€25,498 | -35.3% |
| Taxes, remuneration and social security | 45 | €43,370 | €81,743 | +€38,373 | +88.5% |
| Taxes | 450/3 | €19,463 | €36,629 | +€17,166 | +88.2% |
| Remuneration and social security | 454/9 | €23,907 | €45,114 | +€21,207 | +88.7% |
| Other amounts payable | 47/48 | €19,052 | €53,126 | +€34,074 | +178.8% |
| Remuneration, social security and pensions | 62 | €202,773 | €239,832 | +€37,058 | +18.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,505 | €8,505 | = | 0.0% |
| Other operating charges | 640/8 | €125 | €150 | +€25 | +20.0% |
| Gross operating margin | 9900 | €226,073 | €300,302 | +€74,230 | +32.8% |
| Operating profit (loss) | 9901 | €14,669 | €51,816 | +€37,146 | +253.2% |
| Financial income | 75/76B | €1,461 | €984 | -€477 | -32.7% |
| Recurring financial income | 75 | €1,461 | €984 | -€477 | -32.7% |
| Financial charges | 65/66B | €1,221 | €856 | -€365 | -29.9% |
| Recurring financial charges | 65 | €1,221 | €856 | -€365 | -29.9% |
| Profit (loss) for the period before taxes | 9903 | €14,909 | €51,943 | +€37,034 | +248.4% |
| Income taxes | 67/77 | €2,362 | €2,842 | +€480 | +20.3% |
| Profit (loss) for the period | 9904 | €12,547 | €49,102 | +€36,555 | +291.4% |
| Profit (loss) for the period to be appropriated | 9905 | €12,547 | €49,102 | +€36,555 | +291.4% |
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 5 October 2026 via checked.be.