TIBIBIO: 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.
What changed
TIBIBIO
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€67,290
2024 · -€50,897-€16,393
Equity
€2.8m
2024 · €2.9m-€67,290
Cash
€67,290
2024 · €39,832+€27,459
Balance sheet total
€3.3m
2024 · €3.3m-€34,596
Largest movements
Assets
No asset line moved by more than 1% of the balance sheet total.
Equity and liabilities
- Trade debts +€72,987
up €72,987 (+257%), from €28,389 to €101,376
- Profit (loss) carried forward -€67,290
down €67,290 (-132%), from -€50,897 to -€118,187
- Debts after one year -€40,608
down €40,608 (-16.6%), from €244,877 to €204,268
Income statement
- Gross operating margin +€21,554
up €21,554 (+32.2%), from -€67,008 to -€45,454
- Financial income +€10,720
up €10,720 (+13.1%), from €81,556 to €92,276
- Financial charges -€8,931
down €8,931 (-60.6%), from €14,730 to €5,799
- Other operating charges -€6,450
down €6,450 (-77.8%), from €8,293 to €1,843
- Depreciation +€901
up €901 (+2.2%), from €41,823 to €42,724
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.
Result 2024
-€50,897
Gross operating margin
+€21,554
Depreciation
-€901
Other operating charges
+€6,450
Other operating items
-€63,745
Financial income
+€10,720
Financial charges
+€8,931
Taxes
+€599
Result 2025
-€67,290
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€77,070
Investment
-€10,326
Financing
-€39,285
Cash 2024
€39,832
From operations (derived)
+€77,070
Net result for the year
-€67,290
Depreciation
+€42,724
Receivables within one year
+€30,378
Deferred charges and accrued income
-€721
Trade debts
+€72,987
Tax, wage and social debts
-€5,289
Other debts
+€4,280
Investment (derived)
-€10,326
Investment in fixed assets (net)
-€10,326
Financing
-€39,285
Debts after one year
-€40,608
Current portion of long-term debt
+€1,323
Cash 2025
€67,290
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,348,022 | €3,313,426 | -€34,596 | -1.0% |
| Fixed assets | 21/28 | €3,103,414 | €3,071,016 | -€32,398 | -1.0% |
| Intangible fixed assets | 21 | €34,202 | €18,577 | -€15,625 | -45.7% |
| Tangible fixed assets | 22/27 | €301,551 | €284,779 | -€16,773 | -5.6% |
| Land and buildings | 22 | €273,431 | €258,895 | -€14,536 | -5.3% |
| Plant, machinery and equipment | 23 | €23,987 | €23,174 | -€813 | -3.4% |
| Furniture and vehicles | 24 | €4,134 | €2,710 | -€1,424 | -34.4% |
| Financial fixed assets | 28 | €2,767,660 | €2,767,660 | = | 0.0% |
| Current assets | 29/58 | €244,608 | €242,410 | -€2,199 | -0.9% |
| Amounts receivable after more than one year | 29 | €30,000 | €30,000 | = | 0.0% |
| Other amounts receivable | 291 | €30,000 | €30,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €173,807 | €143,429 | -€30,378 | -17.5% |
| Trade receivables | 40 | €112,927 | €37,487 | -€75,440 | -66.8% |
| Other amounts receivable | 41 | €60,881 | €105,942 | +€45,062 | +74.0% |
| Cash at bank and in hand | 54/58 | €39,832 | €67,290 | +€27,459 | +68.9% |
| Deferred charges and accrued income | 490/1 | €969 | €1,690 | +€721 | +74.4% |
| Total equity and liabilities | 10/49 | €3,348,022 | €3,313,426 | -€34,596 | -1.0% |
| Equity | 10/15 | €2,904,898 | €2,837,608 | -€67,290 | -2.3% |
| Contributions | 10/11 | €2,839,978 | €2,839,978 | = | 0.0% |
| Reserves | 13 | €115,817 | €115,817 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €113,962 | €113,962 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€50,897 | -€118,187 | -€67,290 | -132% |
| Amounts payable | 17/49 | €443,125 | €475,818 | +€32,693 | +7.4% |
| Amounts payable after more than one year | 17 | €244,877 | €204,268 | -€40,608 | -16.6% |
| Financial debts | 170/4 | €244,877 | €204,268 | -€40,608 | -16.6% |
| Amounts payable within one year | 42/48 | €198,248 | €271,550 | +€73,302 | +37.0% |
| Current portion of amounts payable after more than one year | 42 | €18,563 | €19,886 | +€1,323 | +7.1% |
| Trade debts | 44 | €28,389 | €101,376 | +€72,987 | +257% |
| Suppliers | 440/4 | €28,389 | €101,376 | +€72,987 | +257% |
| Taxes, remuneration and social security | 45 | €8,303 | €3,015 | -€5,289 | -63.7% |
| Taxes | 450/3 | €8,303 | €3,015 | -€5,289 | -63.7% |
| Other amounts payable | 47/48 | €142,993 | €147,273 | +€4,280 | +3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,823 | €42,724 | +€901 | +2.2% |
| Other operating charges | 640/8 | €8,293 | €1,843 | -€6,450 | -77.8% |
| Non-recurring operating charges | 66A | - | €63,745 | +€63,745 | |
| Gross operating margin | 9900 | -€67,008 | -€45,454 | +€21,554 | +32.2% |
| Operating profit (loss) | 9901 | -€117,124 | -€153,766 | -€36,642 | -31.3% |
| Financial income | 75/76B | €81,556 | €92,276 | +€10,720 | +13.1% |
| Recurring financial income | 75 | €81,556 | €92,276 | +€10,720 | +13.1% |
| Financial charges | 65/66B | €14,730 | €5,799 | -€8,931 | -60.6% |
| Recurring financial charges | 65 | €14,730 | €5,799 | -€8,931 | -60.6% |
| Profit (loss) for the period before taxes | 9903 | -€50,299 | -€67,290 | -€16,991 | -33.8% |
| Income taxes | 67/77 | €599 | - | -€599 | |
| Profit (loss) for the period | 9904 | -€50,897 | -€67,290 | -€16,393 | -32.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€50,897 | -€67,290 | -€16,393 | -32.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.