BIBIO: 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
BIBIO
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€122,949
2024 · €227,621-€104,672
Equity
€1.0m
2024 · €905,669+€122,949
Cash
€29,231
2024 · €13,980+€15,250
Balance sheet total
€5.2m
2024 · €3.6m+€1.5m
Largest movements
Assets
- Receivables within one year +€1.3m
up €1.3m (+48.9%), from €2.8m to €4.1m
of which Other amounts receivable: +€1.4m
- Current investments +€131,250
new in 2025: €131,250
Equity and liabilities
- Other debts +€1.4m
up €1.4m (+52.1%), from €2.7m to €4.1m
- Profit (loss) carried forward +€122,949
up €122,949 (+26.6%), from €462,369 to €585,317
Income statement
- Financial income -€70,666
down €70,666 (-29.9%), from €236,489 to €165,823
- Staff costs +€38,958
new in 2025: €38,958
- Depreciation +€7,165
up €7,165 (+49.1%), from €14,585 to €21,750
- Gross operating margin +€2,916
up €2,916 (+18.1%), from €16,077 to €18,993
- Other operating charges -€438
down €438 (-30.8%), from €1,420 to €982
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
€227,621
Gross operating margin
+€2,916
Staff costs
-€38,958
Depreciation
-€7,165
Other operating charges
+€438
Other operating items
+€8,886
Financial income
-€70,666
Financial charges
-€6
Taxes
-€119
Result 2025
€122,949
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
+€210,282
Investment
-€195,032
Financing
€0
Cash 2024
€13,980
From operations (derived)
+€210,282
Net result for the year
+€122,949
Depreciation
+€21,750
Receivables within one year
-€1.3m
Deferred charges and accrued income
+€2,457
Trade debts
+€5,632
Tax, wage and social debts
-€9,276
Other debts
+€1.4m
Investment (derived)
-€195,032
Investment in fixed assets (net)
-€63,782
Current investments
-€131,250
Cash 2025
€29,231
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,642,372 | €5,174,665 | +€1.5m | +42.1% |
| Fixed assets | 21/28 | €871,452 | €913,484 | +€42,032 | +4.8% |
| Tangible fixed assets | 22/27 | €571,201 | €613,233 | +€42,032 | +7.4% |
| Land and buildings | 22 | €511,500 | €511,500 | = | 0.0% |
| Plant, machinery and equipment | 23 | €59,701 | €47,440 | -€12,261 | -20.5% |
| Furniture and vehicles | 24 | - | €54,294 | +€54,294 | |
| Financial fixed assets | 28 | €300,251 | €300,251 | = | 0.0% |
| Current assets | 29/58 | €2,770,920 | €4,261,180 | +€1.5m | +53.8% |
| Amounts receivable within one year | 40/41 | €2,752,643 | €4,098,859 | +€1.3m | +48.9% |
| Trade receivables | 40 | €39,270 | €28,500 | -€10,770 | -27.4% |
| Other amounts receivable | 41 | €2,713,373 | €4,070,359 | +€1.4m | +50.0% |
| Current investments | 50/53 | - | €131,250 | +€131,250 | |
| Cash at bank and in hand | 54/58 | €13,980 | €29,231 | +€15,250 | +109% |
| Deferred charges and accrued income | 490/1 | €4,297 | €1,841 | -€2,457 | -57.2% |
| Total equity and liabilities | 10/49 | €3,642,372 | €5,174,665 | +€1.5m | +42.1% |
| Equity | 10/15 | €905,669 | €1,028,617 | +€122,949 | +13.6% |
| Contributions | 10/11 | €403,000 | €403,000 | = | 0.0% |
| Capital | 10 | €403,000 | €403,000 | = | 0.0% |
| Issued capital | 100 | €403,000 | €403,000 | = | 0.0% |
| Reserves | 13 | €40,300 | €40,300 | = | 0.0% |
| Non-distributable reserves | 130/1 | €40,300 | €40,300 | = | 0.0% |
| Legal reserve | 130 | €40,300 | €40,300 | = | 0.0% |
| Profit (loss) carried forward | 14 | €462,369 | €585,317 | +€122,949 | +26.6% |
| Amounts payable | 17/49 | €2,736,704 | €4,146,047 | +€1.4m | +51.5% |
| Amounts payable within one year | 42/48 | €2,736,704 | €4,146,047 | +€1.4m | +51.5% |
| Trade debts | 44 | €5,301 | €10,933 | +€5,632 | +106% |
| Suppliers | 440/4 | €5,301 | €10,933 | +€5,632 | +106% |
| Taxes, remuneration and social security | 45 | €19,789 | €10,513 | -€9,276 | -46.9% |
| Taxes | 450/3 | €2,289 | €119 | -€2,170 | -94.8% |
| Remuneration and social security | 454/9 | €17,500 | €10,394 | -€7,106 | -40.6% |
| Other amounts payable | 47/48 | €2,711,614 | €4,124,601 | +€1.4m | +52.1% |
| Remuneration, social security and pensions | 62 | - | €38,958 | +€38,958 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,585 | €21,750 | +€7,165 | +49.1% |
| Other operating charges | 640/8 | €1,420 | €982 | -€438 | -30.8% |
| Non-recurring operating charges | 66A | €8,886 | €0 | -€8,886 | -100% |
| Gross operating margin | 9900 | €16,077 | €18,993 | +€2,916 | +18.1% |
| Operating profit (loss) | 9901 | -€8,815 | -€42,697 | -€33,882 | -384% |
| Financial income | 75/76B | €236,489 | €165,823 | -€70,666 | -29.9% |
| Recurring financial income | 75 | €236,489 | €165,823 | -€70,666 | -29.9% |
| Financial charges | 65/66B | €53 | €59 | +€6 | +10.6% |
| Recurring financial charges | 65 | €53 | €59 | +€6 | +10.6% |
| Profit (loss) for the period before taxes | 9903 | €227,621 | €123,068 | -€104,553 | -45.9% |
| Income taxes | 67/77 | - | €119 | +€119 | |
| Profit (loss) for the period | 9904 | €227,621 | €122,949 | -€104,672 | -46.0% |
| Profit (loss) for the period to be appropriated | 9905 | €227,621 | €122,949 | -€104,672 | -46.0% |
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 27 October 2026 via checked.be.