B.I.A.: what changed
Two fiscal 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.
B.I.A.
Largest movements
- Cash -€10,067
down €10,067 (-5.0%), from €202,325 to €192,258
mainly Trade debts (-€20,001) and Net result for the year (-€9,535)
- Trade debts -€20,001
down €20,001 (-57.1%), from €35,030 to €15,030
- Other debts +€19,469
up €19,469 (+992.4%), from €1,962 to €21,431
- Profit (loss) carried forward -€9,535
down €9,535, from €5,356 to -€4,179
- Financial income -€209,991
down €209,991 (-98.9%), from €212,404 to €2,413
- Gross operating margin +€50,884
up €50,884 (+81.6%), from -€62,330 to -€11,446
- Taxes -€26,705
down €26,705 (-98.7%), from €27,054 to €349
- Depreciation -€25,051
no longer reported in 2025 (was €25,051)
- Other operating charges -€947
no longer reported in 2025 (was €947)
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 | €202,325 | €192,258 | -€10,067 | -5.0% |
| Current assets | 29/58 | €202,325 | €192,258 | -€10,067 | -5.0% |
| Cash at bank and in hand | 54/58 | €202,325 | €192,258 | -€10,067 | -5.0% |
| Total equity and liabilities | 10/49 | €202,325 | €192,258 | -€10,067 | -5.0% |
| Equity | 10/15 | €138,279 | €128,743 | -€9,535 | -6.9% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Reserves | 13 | €57,922 | €57,922 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,120 | €2,120 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,120 | - | -€2,120 | |
| Other | 1319 | - | €2,120 | +€2,120 | |
| Distributable reserves | 133 | €55,802 | €55,802 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,356 | -€4,179 | -€9,535 | |
| Amounts payable | 17/49 | €64,046 | €63,515 | -€531 | -0.8% |
| Amounts payable within one year | 42/48 | €64,046 | €63,515 | -€531 | -0.8% |
| Trade debts | 44 | €35,030 | €15,030 | -€20,001 | -57.1% |
| Suppliers | 440/4 | €35,030 | €15,030 | -€20,001 | -57.1% |
| Taxes, remuneration and social security | 45 | €27,054 | €27,054 | = | 0.0% |
| Taxes | 450/3 | €27,054 | €27,054 | = | 0.0% |
| Other amounts payable | 47/48 | €1,962 | €21,431 | +€19,469 | +992.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,051 | - | -€25,051 | |
| Other operating charges | 640/8 | €947 | - | -€947 | |
| Gross operating margin | 9900 | -€62,330 | -€11,446 | +€50,884 | +81.6% |
| Operating profit (loss) | 9901 | -€88,328 | -€11,446 | +€76,882 | +87.0% |
| Financial income | 75/76B | €212,404 | €2,413 | -€209,991 | -98.9% |
| Recurring financial income | 75 | €212,404 | €2,413 | -€209,991 | -98.9% |
| Financial charges | 65/66B | €113 | €153 | +€40 | +35.4% |
| Recurring financial charges | 65 | €113 | €153 | +€40 | +35.4% |
| Profit (loss) for the period before taxes | 9903 | €123,963 | -€9,186 | -€133,149 | |
| Income taxes | 67/77 | €27,054 | €349 | -€26,705 | -98.7% |
| Profit (loss) for the period | 9904 | €96,909 | -€9,535 | -€106,444 | |
| Profit (loss) for the period to be appropriated | 9905 | €96,909 | -€9,535 | -€106,444 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.