B.I.F.: 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.F.
Largest movements
- Tangible fixed assets -€8,727
down €8,727 (-3.9%), from €225,527 to €216,800
- Reserves -€8,484
down €8,484 (-3.8%), from €222,471 to €213,987
of which Tax-exempt reserves: -€8,484
- Other operating charges -€668
down €668 (-24.1%), from €2,777 to €2,109
- Gross operating margin +€352
up €352 (+35.8%), from €985 to €1,337
- Taxes -€339
down €339 (-100%), from €339 to €0
- Depreciation -€309
down €309 (-3.4%), from €9,036 to €8,727
- Financial charges -€108
down €108 (-64.3%), from €168 to €60
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 | €237,337 | €227,725 | -€9,613 | -4.1% |
| Fixed assets | 21/28 | €225,527 | €216,800 | -€8,727 | -3.9% |
| Tangible fixed assets | 22/27 | €225,527 | €216,800 | -€8,727 | -3.9% |
| Land and buildings | 22 | €225,527 | €216,800 | -€8,727 | -3.9% |
| Current assets | 29/58 | €11,810 | €10,924 | -€886 | -7.5% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €10,616 | €9,162 | -€1,454 | -13.7% |
| Deferred charges and accrued income | 490/1 | €1,194 | €1,763 | +€568 | +47.6% |
| Total equity and liabilities | 10/49 | €237,337 | €227,725 | -€9,613 | -4.1% |
| Equity | 10/15 | €189,842 | €181,798 | -€8,044 | -4.2% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €222,471 | €213,987 | -€8,484 | -3.8% |
| Tax-exempt reserves | 132 | €220,612 | €212,128 | -€8,484 | -3.8% |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€38,827 | -€38,387 | +€440 | +1.1% |
| Provisions and deferred taxes | 16 | €39,395 | €37,880 | -€1,515 | -3.8% |
| Deferred taxes | 168 | €39,395 | €37,880 | -€1,515 | -3.8% |
| Amounts payable | 17/49 | €8,100 | €8,047 | -€54 | -0.7% |
| Amounts payable within one year | 42/48 | €8,100 | €8,047 | -€54 | -0.7% |
| Trade debts | 44 | €0 | €79 | +€79 | |
| Suppliers | 440/4 | €0 | €79 | +€79 | |
| Taxes, remuneration and social security | 45 | €783 | €0 | -€783 | -100% |
| Taxes | 450/3 | €783 | €0 | -€783 | -100% |
| Other amounts payable | 47/48 | €7,317 | €7,968 | +€651 | +8.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,036 | €8,727 | -€309 | -3.4% |
| Other operating charges | 640/8 | €2,777 | €2,109 | -€668 | -24.1% |
| Gross operating margin | 9900 | €985 | €1,337 | +€352 | +35.8% |
| Operating profit (loss) | 9901 | -€10,829 | -€9,499 | +€1,330 | +12.3% |
| Financial income | 75/76B | €82 | €0 | -€82 | -100% |
| Recurring financial income | 75 | €82 | €0 | -€82 | -100% |
| Financial charges | 65/66B | €168 | €60 | -€108 | -64.3% |
| Recurring financial charges | 65 | €168 | €60 | -€108 | -64.3% |
| Profit (loss) for the period before taxes | 9903 | -€10,914 | -€9,559 | +€1,355 | +12.4% |
| Transfer from deferred taxes | 780 | €1,515 | €1,515 | = | 0.0% |
| Income taxes | 67/77 | €339 | €0 | -€339 | -100% |
| Profit (loss) for the period | 9904 | -€9,738 | -€8,044 | +€1,694 | +17.4% |
| Transfer from tax-exempt reserves | 789 | €8,484 | €8,484 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,254 | €440 | +€1,694 |
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 29 October 2026 via checked.be.