B&IT: 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&IT
Largest movements
- Cash -€30,884
down €30,884 (-25.5%), from €121,250 to €90,366
mainly Contributions, distributions and other (-€242,426) and Investment in fixed assets (net) (-€30,000)
- Tangible fixed assets +€27,780
up €27,780 (+963.3%), from €2,884 to €30,664
of which Furniture and vehicles: +€28,038
- Reserves -€122,571
down €122,571 (-100.0%), from €122,571 to €0
- Other debts +€119,855
up €119,855 (+2492.5%), from €4,809 to €124,664
- Gross operating margin -€3,558
down €3,558 (-2.1%), from €167,640 to €164,082
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 | €143,421 | €140,124 | -€3,297 | -2.3% |
| Fixed assets | 21/28 | €2,884 | €30,664 | +€27,780 | +963.3% |
| Tangible fixed assets | 22/27 | €2,884 | €30,664 | +€27,780 | +963.3% |
| Plant, machinery and equipment | 23 | €1,063 | €805 | -€258 | -24.3% |
| Furniture and vehicles | 24 | €1,821 | €29,859 | +€28,038 | +1540.1% |
| Current assets | 29/58 | €140,537 | €109,461 | -€31,077 | -22.1% |
| Amounts receivable within one year | 40/41 | €16,340 | €15,378 | -€962 | -5.9% |
| Trade receivables | 40 | €16,335 | €15,300 | -€1,035 | -6.3% |
| Other amounts receivable | 41 | €5 | €78 | +€73 | +1449.8% |
| Cash at bank and in hand | 54/58 | €121,250 | €90,366 | -€30,884 | -25.5% |
| Deferred charges and accrued income | 490/1 | €2,947 | €3,716 | +€769 | +26.1% |
| Total equity and liabilities | 10/49 | €143,421 | €140,124 | -€3,297 | -2.3% |
| Equity | 10/15 | €125,571 | €3,000 | -€122,571 | -97.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €122,571 | €0 | -€122,571 | -100.0% |
| Distributable reserves | 133 | €122,571 | €0 | -€122,571 | -100.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €17,850 | €137,124 | +€119,275 | +668.2% |
| Amounts payable within one year | 42/48 | €17,850 | €137,124 | +€119,275 | +668.2% |
| Trade debts | 44 | €1 | €431 | +€430 | +51225.0% |
| Suppliers | 440/4 | €1 | €431 | +€430 | +51225.0% |
| Taxes, remuneration and social security | 45 | €13,040 | €12,029 | -€1,011 | -7.8% |
| Taxes | 450/3 | €13,040 | €12,029 | -€1,011 | -7.8% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €4,809 | €124,664 | +€119,855 | +2492.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,980 | €2,220 | +€240 | +12.1% |
| Other operating charges | 640/8 | €628 | €644 | +€16 | +2.5% |
| Gross operating margin | 9900 | €167,640 | €164,082 | -€3,558 | -2.1% |
| Operating profit (loss) | 9901 | €165,032 | €161,218 | -€3,814 | -2.3% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €177 | €179 | +€1 | +0.8% |
| Recurring financial charges | 65 | €177 | €179 | +€1 | +0.8% |
| Profit (loss) for the period before taxes | 9903 | €164,855 | €161,039 | -€3,816 | -2.3% |
| Income taxes | 67/77 | €42,284 | €41,184 | -€1,100 | -2.6% |
| Profit (loss) for the period | 9904 | €122,571 | €119,855 | -€2,716 | -2.2% |
| Profit (loss) for the period to be appropriated | 9905 | €122,571 | €119,855 | -€2,716 | -2.2% |
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 6 October 2026 via checked.be.