Bairiiz Evolutions: 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.
Bairiiz Evolutions
Largest movements
- Deferred charges and accrued income +€10,449
new in 2025: €10,449
- Receivables within one year +€9,585
up €9,585 (+26.6%), from €36,029 to €45,614
of which Other amounts receivable: +€14,535
- Cash -€8,178
down €8,178 (-95.6%), from €8,551 to €373
mainly Deferred charges and accrued income (-€10,449) and Receivables within one year (-€9,585)
- Tangible fixed assets -€932
down €932 (-42.0%), from €2,217 to €1,285
- Profit (loss) carried forward +€7,526
up €7,526 (+25.3%), from €29,786 to €37,313
- Tax, wage and social debts +€2,915
up €2,915 (+21.3%), from €13,694 to €16,609
- Gross operating margin -€22,878
down €22,878 (-53.3%), from €42,936 to €20,058
- Taxes -€4,744
down €4,744 (-52.0%), from €9,130 to €4,386
- Other operating charges +€4,235
up €4,235 (+233%), from €1,814 to €6,049
- Depreciation -€908
down €908 (-49.3%), from €1,839 to €932
- Financial charges +€474
up €474 (+169%), from €280 to €753
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 | €46,797 | €57,722 | +€10,924 | +23.3% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €2,217 | €1,285 | -€932 | -42.0% |
| Tangible fixed assets | 22/27 | €2,217 | €1,285 | -€932 | -42.0% |
| Furniture and vehicles | 24 | €2,217 | €1,285 | -€932 | -42.0% |
| Current assets | 29/58 | €44,581 | €56,436 | +€11,856 | +26.6% |
| Amounts receivable within one year | 40/41 | €36,029 | €45,614 | +€9,585 | +26.6% |
| Trade receivables | 40 | €26,387 | €21,437 | -€4,950 | -18.8% |
| Other amounts receivable | 41 | €9,642 | €24,177 | +€14,535 | +151% |
| Cash at bank and in hand | 54/58 | €8,551 | €373 | -€8,178 | -95.6% |
| Deferred charges and accrued income | 490/1 | - | €10,449 | +€10,449 | |
| Total equity and liabilities | 10/49 | €46,797 | €57,722 | +€10,924 | +23.3% |
| Equity | 10/15 | €32,286 | €39,813 | +€7,526 | +23.3% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €29,786 | €37,313 | +€7,526 | +25.3% |
| Amounts payable | 17/49 | €14,511 | €17,909 | +€3,398 | +23.4% |
| Amounts payable within one year | 42/48 | €13,694 | €16,789 | +€3,095 | +22.6% |
| Trade debts | 44 | - | €180 | +€180 | |
| Suppliers | 440/4 | - | €180 | +€180 | |
| Taxes, remuneration and social security | 45 | €13,694 | €16,609 | +€2,915 | +21.3% |
| Taxes | 450/3 | €13,694 | €16,609 | +€2,915 | +21.3% |
| Accrued charges and deferred income | 492/3 | €817 | €1,119 | +€303 | +37.0% |
| Remuneration, social security and pensions | 62 | €87 | €416 | +€329 | +379% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,839 | €932 | -€908 | -49.3% |
| Other operating charges | 640/8 | €1,814 | €6,049 | +€4,235 | +233% |
| Gross operating margin | 9900 | €42,936 | €20,058 | -€22,878 | -53.3% |
| Operating profit (loss) | 9901 | €39,196 | €12,661 | -€26,534 | -67.7% |
| Financial income | 75/76B | €1 | €5 | +€4 | +606% |
| Recurring financial income | 75 | €1 | €5 | +€4 | +606% |
| Financial charges | 65/66B | €280 | €753 | +€474 | +169% |
| Recurring financial charges | 65 | €280 | €753 | +€474 | +169% |
| Profit (loss) for the period before taxes | 9903 | €38,916 | €11,913 | -€27,004 | -69.4% |
| Income taxes | 67/77 | €9,130 | €4,386 | -€4,744 | -52.0% |
| Profit (loss) for the period | 9904 | €29,786 | €7,526 | -€22,260 | -74.7% |
| Profit (loss) for the period to be appropriated | 9905 | €29,786 | €7,526 | -€22,260 | -74.7% |
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 27 October 2026 via checked.be.