LADY BIBI CONCEPT: 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.
LADY BIBI CONCEPT
Largest movements
- Cash -€26,205
down €26,205 (-97.8%), from €26,788 to €583
mainly Receivables within one year (-€18,060) and Other debts (-€15,000)
- Receivables within one year +€18,060
up €18,060 (+26.6%), from €67,917 to €85,976
of which Other amounts receivable: +€24,283
- Other debts -€15,000
no longer reported in 2025 (was €15,000)
- Profit (loss) carried forward +€7,746
up €7,746 (+29.8%), from -€25,953 to -€18,207
- Tax, wage and social debts -€1,510
down €1,510 (-38.0%), from €3,975 to €2,464
- Gross operating margin -€16,262
down €16,262 (-59.5%), from €27,335 to €11,074
- Financial charges -€2,541
down €2,541 (-87.7%), from €2,896 to €355
- Other operating charges +€508
new in 2025: €508
- Taxes -€341
down €341 (-12.2%), from €2,806 to €2,464
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 | €94,705 | €86,559 | -€8,145 | -8.6% |
| Current assets | 29/58 | €94,705 | €86,559 | -€8,145 | -8.6% |
| Amounts receivable within one year | 40/41 | €67,917 | €85,976 | +€18,060 | +26.6% |
| Trade receivables | 40 | €23,755 | €17,532 | -€6,223 | -26.2% |
| Other amounts receivable | 41 | €44,161 | €68,444 | +€24,283 | +55.0% |
| Cash at bank and in hand | 54/58 | €26,788 | €583 | -€26,205 | -97.8% |
| Total equity and liabilities | 10/49 | €94,705 | €86,559 | -€8,145 | -8.6% |
| Equity | 10/15 | €68,824 | €76,570 | +€7,746 | +11.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | €18,592 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €76,185 | €76,185 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Legal reserve | 130 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €74,326 | €74,326 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,953 | -€18,207 | +€7,746 | +29.8% |
| Amounts payable | 17/49 | €25,881 | €9,989 | -€15,892 | -61.4% |
| Amounts payable within one year | 42/48 | €25,881 | €9,989 | -€15,892 | -61.4% |
| Trade debts | 44 | €2,597 | €3,216 | +€619 | +23.8% |
| Suppliers | 440/4 | €2,597 | €3,216 | +€619 | +23.8% |
| Advances received on contracts in progress | 46 | €4,309 | €4,309 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €3,975 | €2,464 | -€1,510 | -38.0% |
| Taxes | 450/3 | €3,975 | €2,464 | -€1,510 | -38.0% |
| Other amounts payable | 47/48 | €15,000 | - | -€15,000 | |
| Other operating charges | 640/8 | - | €508 | +€508 | |
| Gross operating margin | 9900 | €27,335 | €11,074 | -€16,262 | -59.5% |
| Operating profit (loss) | 9901 | €27,335 | €10,566 | -€16,770 | -61.3% |
| Financial charges | 65/66B | €2,896 | €355 | -€2,541 | -87.7% |
| Recurring financial charges | 65 | €2,896 | €355 | -€2,541 | -87.7% |
| Profit (loss) for the period before taxes | 9903 | €24,439 | €10,211 | -€14,229 | -58.2% |
| Income taxes | 67/77 | €2,806 | €2,464 | -€341 | -12.2% |
| Profit (loss) for the period | 9904 | €21,633 | €7,746 | -€13,887 | -64.2% |
| Profit (loss) for the period to be appropriated | 9905 | €21,633 | €7,746 | -€13,887 | -64.2% |
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 11 October 2026 via checked.be.