B.I.BASICS: 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.
B.I.BASICS
Largest movements
- Financial fixed assets -€508,024
down €508,024 (-99.4%), from €511,124 to €3,100
- Current investments +€470,413
new in 2025: €470,413
- Cash +€246,862
up €246,862 (+347.9%), from €70,962 to €317,824
mainly Investment in fixed assets (net) (+€508,024) and Net result for the year (+€437,080)
- Tangible fixed assets -€20,695
down €20,695 (-18.5%), from €112,029 to €91,334
of which Land and buildings: -€17,508
- Reserves +€237,080
up €237,080 (+48.7%), from €487,217 to €724,297
of which Distributable reserves: +€273,994
- Other debts -€86,054
down €86,054 (-58.3%), from €147,677 to €61,623
- Tax, wage and social debts +€37,694
up €37,694 (+596.0%), from €6,325 to €44,019
- Financial income +€482,837
up €482,837 (+1969.4%), from €24,517 to €507,353
of which Non-recurring financial income: +€441,976
- Taxes +€42,660
up €42,660 (+3072.9%), from €1,388 to €44,048
- Financial charges +€5,430
up €5,430 (+1310.4%), from €414 to €5,844
- Gross operating margin -€2,644
down €2,644 (-40.1%), from €6,596 to €3,952
- Other operating charges +€1,191
up €1,191 (+48.6%), from €2,447 to €3,638
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 | €803,589 | €984,239 | +€180,650 | +22.5% |
| Fixed assets | 21/28 | €623,153 | €94,434 | -€528,719 | -84.8% |
| Tangible fixed assets | 22/27 | €112,029 | €91,334 | -€20,695 | -18.5% |
| Land and buildings | 22 | €108,697 | €91,189 | -€17,508 | -16.1% |
| Plant, machinery and equipment | 23 | €722 | €144 | -€578 | -80.0% |
| Furniture and vehicles | 24 | €2,610 | €0 | -€2,610 | -100.0% |
| Financial fixed assets | 28 | €511,124 | €3,100 | -€508,024 | -99.4% |
| Current assets | 29/58 | €180,435 | €889,805 | +€709,370 | +393.1% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €107,609 | €99,035 | -€8,574 | -8.0% |
| Trade receivables | 40 | €1,473 | €992 | -€481 | -32.7% |
| Other amounts receivable | 41 | €106,136 | €98,043 | -€8,093 | -7.6% |
| Current investments | 50/53 | - | €470,413 | +€470,413 | |
| Cash at bank and in hand | 54/58 | €70,962 | €317,824 | +€246,862 | +347.9% |
| Deferred charges and accrued income | 490/1 | €1,865 | €2,534 | +€669 | +35.9% |
| Total equity and liabilities | 10/49 | €803,589 | €984,239 | +€180,650 | +22.5% |
| Equity | 10/15 | €637,217 | €874,297 | +€237,080 | +37.2% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Capital | 10 | €150,000 | - | -€150,000 | |
| Issued capital | 100 | €150,000 | - | -€150,000 | |
| Reserves | 13 | €487,217 | €724,297 | +€237,080 | +48.7% |
| Non-distributable reserves | 130/1 | €36,914 | €0 | -€36,914 | -100.0% |
| Legal reserve | 130 | €36,914 | - | -€36,914 | |
| Reserves not available under the articles | 1311 | - | €0 | = | |
| Distributable reserves | 133 | €450,303 | €724,297 | +€273,994 | +60.8% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €166,372 | €109,942 | -€56,430 | -33.9% |
| Amounts payable within one year | 42/48 | €159,834 | €107,809 | -€52,025 | -32.5% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €5,832 | €2,167 | -€3,665 | -62.8% |
| Suppliers | 440/4 | €5,832 | €2,167 | -€3,665 | -62.8% |
| Taxes, remuneration and social security | 45 | €6,325 | €44,019 | +€37,694 | +596.0% |
| Taxes | 450/3 | €6,325 | €44,019 | +€37,694 | +596.0% |
| Other amounts payable | 47/48 | €147,677 | €61,623 | -€86,054 | -58.3% |
| Accrued charges and deferred income | 492/3 | €6,538 | €2,133 | -€4,405 | -67.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,940 | €20,695 | -€245 | -1.2% |
| Other operating charges | 640/8 | €2,447 | €3,638 | +€1,191 | +48.6% |
| Gross operating margin | 9900 | €6,596 | €3,952 | -€2,644 | -40.1% |
| Operating profit (loss) | 9901 | -€16,791 | -€20,381 | -€3,590 | -21.4% |
| Financial income | 75/76B | €24,517 | €507,353 | +€482,837 | +1969.4% |
| Recurring financial income | 75 | €24,517 | €65,378 | +€40,861 | +166.7% |
| Non-recurring financial income | 76B | - | €441,976 | +€441,976 | |
| Financial charges | 65/66B | €414 | €5,844 | +€5,430 | +1310.4% |
| Recurring financial charges | 65 | €414 | €5,844 | +€5,430 | +1310.4% |
| Profit (loss) for the period before taxes | 9903 | €7,311 | €481,129 | +€473,817 | +6480.5% |
| Income taxes | 67/77 | €1,388 | €44,048 | +€42,660 | +3072.9% |
| Profit (loss) for the period | 9904 | €5,923 | €437,080 | +€431,157 | +7279.2% |
| Profit (loss) for the period to be appropriated | 9905 | €5,923 | €437,080 | +€431,157 | +7279.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.