TIBYKO Consulting & Services: 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.
TIBYKO Consulting & Services
Largest movements
- Financial fixed assets -€436,666
down €436,666 (-68.8%), from €634,666 to €198,000
- Receivables within one year +€256,240
up €256,240 (+66.1%), from €387,435 to €643,675
of which Other amounts receivable: +€297,207
- Tangible fixed assets +€123,451
up €123,451 (+24.0%), from €514,089 to €637,540
of which Land and buildings: +€126,514
- Profit (loss) carried forward -€147,381
down €147,381, from €12,723 to -€134,658
- Debts after one year +€91,119
up €91,119 (+25.0%), from €363,798 to €454,917
- Financial charges +€424,741
up €424,741 (+5,398%), from €7,868 to €432,609
of which Non-recurring financial charges: +€421,422
- Financial income +€304,275
up €304,275 (+3,072%), from €9,904 to €314,179
of which Financial income: +€263,941
- Gross operating margin -€35,240
down €35,240 (-90.8%), from €38,817 to €3,577
- Depreciation -€2,742
down €2,742 (-9.4%), from €29,291 to €26,549
- Taxes -€550
down €550 (-11.3%), from €4,855 to €4,305
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 | €1,549,876 | €1,492,587 | -€57,289 | -3.7% |
| Fixed assets | 21/28 | €1,148,755 | €835,540 | -€313,215 | -27.3% |
| Tangible fixed assets | 22/27 | €514,089 | €637,540 | +€123,451 | +24.0% |
| Land and buildings | 22 | €498,398 | €624,912 | +€126,514 | +25.4% |
| Furniture and vehicles | 24 | €119 | - | -€119 | |
| Other tangible fixed assets | 26 | €15,572 | €12,628 | -€2,944 | -18.9% |
| Financial fixed assets | 28 | €634,666 | €198,000 | -€436,666 | -68.8% |
| Current assets | 29/58 | €401,121 | €657,047 | +€255,926 | +63.8% |
| Amounts receivable within one year | 40/41 | €387,435 | €643,675 | +€256,240 | +66.1% |
| Trade receivables | 40 | €54,085 | €13,118 | -€40,967 | -75.7% |
| Other amounts receivable | 41 | €333,350 | €630,557 | +€297,207 | +89.2% |
| Cash at bank and in hand | 54/58 | €3,802 | €4,536 | +€734 | +19.3% |
| Deferred charges and accrued income | 490/1 | €9,884 | €8,836 | -€1,048 | -10.6% |
| Total equity and liabilities | 10/49 | €1,549,876 | €1,492,587 | -€57,289 | -3.7% |
| Equity | 10/15 | €1,014,723 | €865,342 | -€149,381 | -14.7% |
| Contributions | 10/11 | €1,000,000 | €1,000,000 | = | 0.0% |
| Reserves | 13 | €2,000 | - | -€2,000 | |
| Non-distributable reserves | 130/1 | €2,000 | - | -€2,000 | |
| Other | 1319 | €2,000 | - | -€2,000 | |
| Profit (loss) carried forward | 14 | €12,723 | -€134,658 | -€147,381 | |
| Amounts payable | 17/49 | €535,153 | €627,245 | +€92,092 | +17.2% |
| Amounts payable after more than one year | 17 | €363,798 | €454,917 | +€91,119 | +25.0% |
| Financial debts | 170/4 | €363,798 | €454,917 | +€91,119 | +25.0% |
| Amounts payable within one year | 42/48 | €170,283 | €170,771 | +€488 | +0.3% |
| Current portion of amounts payable after more than one year | 42 | €25,800 | €26,500 | +€700 | +2.7% |
| Trade debts | 44 | €11,226 | €26,021 | +€14,795 | +132% |
| Suppliers | 440/4 | - | €26,021 | +€26,021 | |
| Bills of exchange payable | 441 | €11,226 | - | -€11,226 | |
| Taxes, remuneration and social security | 45 | €4,737 | - | -€4,737 | |
| Taxes | 450/3 | €4,737 | - | -€4,737 | |
| Other amounts payable | 47/48 | €128,520 | €118,250 | -€10,270 | -8.0% |
| Accrued charges and deferred income | 492/3 | €1,072 | €1,557 | +€485 | +45.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,291 | €26,549 | -€2,742 | -9.4% |
| Other operating charges | 640/8 | €4,004 | €3,674 | -€330 | -8.2% |
| Gross operating margin | 9900 | €38,817 | €3,577 | -€35,240 | -90.8% |
| Operating profit (loss) | 9901 | €5,522 | -€26,646 | -€32,168 | |
| Financial income | 75/76B | €9,904 | €314,179 | +€304,275 | +3,072% |
| Recurring financial income | 75 | €9,904 | €273,845 | +€263,941 | +2,665% |
| Non-recurring financial income | 76B | - | €40,334 | +€40,334 | |
| Financial charges | 65/66B | €7,868 | €432,609 | +€424,741 | +5,398% |
| Recurring financial charges | 65 | €7,868 | €11,187 | +€3,319 | +42.2% |
| Non-recurring financial charges | 66B | - | €421,422 | +€421,422 | |
| Profit (loss) for the period before taxes | 9903 | €7,558 | -€145,076 | -€152,634 | |
| Income taxes | 67/77 | €4,855 | €4,305 | -€550 | -11.3% |
| Profit (loss) for the period | 9904 | €2,703 | -€149,381 | -€152,084 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,703 | -€149,381 | -€152,084 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.