AC BIZET: what changed
AC BIZET
Largest movements
- Cash -€44,703
down €44,703 (-80.0%), from €55,869 to €11,166
mainly Net result for the year (-€70,453) and Trade debts (-€37,551)
- Intangible fixed assets -€16,000
down €16,000 (-16.7%), from €95,605 to €79,605
- Receivables within one year -€5,567
down €5,567 (-15.1%), from €36,787 to €31,220
of which Trade receivables: -€29,491
- Stocks and contracts +€3,338
up €3,338 (+4.5%), from €73,769 to €77,107
- Profit (loss) carried forward -€70,453
down €70,453 (-57.0%), from €123,683 to €53,231
- Trade debts -€37,551
down €37,551 (-30.4%), from €123,657 to €86,106
- Other debts +€20,192
up €20,192 (+337%), from €6,000 to €26,192
- Tax, wage and social debts +€14,795
up €14,795 (+1,504%), from €984 to €15,779
of which Remuneration and social security: +€14,795
- Contributions +€8,600
up €8,600 (+86.0%), from €10,000 to €18,600
- Gross operating margin +€90,358
up €90,358 (+82.8%), from €109,184 to €199,542
- Staff costs +€31,713
up €31,713 (+35.2%), from €90,218 to €121,932
- Taxes +€26,938
up €26,938 (+251%), from €10,722 to €37,659
- Other operating charges +€6,989
up €6,989 (+170%), from €4,117 to €11,106
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €264,324 | €199,908 | -€64,416 | -24.4% |
| Fixed assets | 21/28 | €97,899 | €80,414 | -€17,485 | -17.9% |
| Intangible fixed assets | 21 | €95,605 | €79,605 | -€16,000 | -16.7% |
| Tangible fixed assets | 22/27 | €2,294 | €809 | -€1,485 | -64.7% |
| Plant, machinery and equipment | 23 | €2,294 | €809 | -€1,485 | -64.7% |
| Current assets | 29/58 | €166,425 | €119,494 | -€46,931 | -28.2% |
| Stocks and contracts in progress | 3 | €73,769 | €77,107 | +€3,338 | +4.5% |
| Stocks | 30/36 | €73,769 | €77,107 | +€3,338 | +4.5% |
| Amounts receivable within one year | 40/41 | €36,787 | €31,220 | -€5,567 | -15.1% |
| Trade receivables | 40 | €30,631 | €1,140 | -€29,491 | -96.3% |
| Other amounts receivable | 41 | €6,156 | €30,080 | +€23,924 | +389% |
| Cash at bank and in hand | 54/58 | €55,869 | €11,166 | -€44,703 | -80.0% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €264,324 | €199,908 | -€64,416 | -24.4% |
| Equity | 10/15 | €133,683 | €71,831 | -€61,853 | -46.3% |
| Contributions | 10/11 | €10,000 | €18,600 | +€8,600 | +86.0% |
| Profit (loss) carried forward | 14 | €123,683 | €53,231 | -€70,453 | -57.0% |
| Amounts payable | 17/49 | €130,641 | €128,077 | -€2,564 | -2.0% |
| Amounts payable within one year | 42/48 | €130,641 | €128,077 | -€2,564 | -2.0% |
| Trade debts | 44 | €123,657 | €86,106 | -€37,551 | -30.4% |
| Suppliers | 440/4 | €123,657 | €86,106 | -€37,551 | -30.4% |
| Taxes, remuneration and social security | 45 | €984 | €15,779 | +€14,795 | +1,504% |
| Taxes | 450/3 | €0 | - | = | |
| Remuneration and social security | 454/9 | €984 | €15,779 | +€14,795 | +1,504% |
| Other amounts payable | 47/48 | €6,000 | €26,192 | +€20,192 | +337% |
| Remuneration, social security and pensions | 62 | €90,218 | €121,932 | +€31,713 | +35.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,529 | €17,485 | -€44 | -0.3% |
| Other operating charges | 640/8 | €4,117 | €11,106 | +€6,989 | +170% |
| Non-recurring operating charges | 66A | €1,542 | €79,770 | +€78,228 | +5,074% |
| Gross operating margin | 9900 | €109,184 | €199,542 | +€90,358 | +82.8% |
| Operating profit (loss) | 9901 | -€4,223 | -€30,751 | -€26,528 | -628% |
| Financial charges | 65/66B | €1,920 | €2,042 | +€123 | +6.4% |
| Recurring financial charges | 65 | €1,920 | €2,042 | +€123 | +6.4% |
| Profit (loss) for the period before taxes | 9903 | -€6,143 | -€32,794 | -€26,651 | -434% |
| Income taxes | 67/77 | €10,722 | €37,659 | +€26,938 | +251% |
| Profit (loss) for the period | 9904 | -€16,864 | -€70,453 | -€53,589 | -318% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,864 | -€70,453 | -€53,589 | -318% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.