Bedrijfsrevisor PR: 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.
Bedrijfsrevisor PR
Largest movements
- Receivables within one year +€14,668
up €14,668 (+48.7%), from €30,122 to €44,790
of which Trade receivables: +€14,379
- Cash +€10,538
up €10,538 (+33.2%), from €31,765 to €42,304
mainly Net result for the year (+€66,491) and Other debts (+€8,540)
- Tangible fixed assets -€4,889
down €4,889 (-16.4%), from €29,898 to €25,009
of which Furniture and vehicles: -€3,970
- Profit (loss) carried forward +€64,991
new in 2025: €64,991
- Reserves -€54,508
no longer reported in 2025 (was €54,508)
- Other debts +€8,540
up €8,540 (+34.5%), from €24,725 to €33,265
- Gross operating margin +€14,005
up €14,005 (+18.7%), from €75,088 to €89,093
- Taxes +€2,360
up €2,360 (+16.4%), from €14,351 to €16,711
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 | €92,992 | €113,327 | +€20,335 | +21.9% |
| Fixed assets | 21/28 | €29,898 | €25,009 | -€4,889 | -16.4% |
| Tangible fixed assets | 22/27 | €29,898 | €25,009 | -€4,889 | -16.4% |
| Land and buildings | 22 | €6,613 | €5,865 | -€748 | -11.3% |
| Plant, machinery and equipment | 23 | €688 | €517 | -€171 | -24.9% |
| Furniture and vehicles | 24 | €22,597 | €18,627 | -€3,970 | -17.6% |
| Current assets | 29/58 | €63,095 | €88,319 | +€25,224 | +40.0% |
| Amounts receivable within one year | 40/41 | €30,122 | €44,790 | +€14,668 | +48.7% |
| Trade receivables | 40 | €26,473 | €40,852 | +€14,379 | +54.3% |
| Other amounts receivable | 41 | €3,649 | €3,938 | +€289 | +7.9% |
| Cash at bank and in hand | 54/58 | €31,765 | €42,304 | +€10,538 | +33.2% |
| Deferred charges and accrued income | 490/1 | €1,207 | €1,225 | +€18 | +1.5% |
| Total equity and liabilities | 10/49 | €92,992 | €113,327 | +€20,335 | +21.9% |
| Equity | 10/15 | €57,508 | €67,991 | +€10,483 | +18.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €54,508 | - | -€54,508 | |
| Distributable reserves | 133 | €54,508 | - | -€54,508 | |
| Profit (loss) carried forward | 14 | - | €64,991 | +€64,991 | |
| Amounts payable | 17/49 | €35,485 | €45,336 | +€9,852 | +27.8% |
| Amounts payable within one year | 42/48 | €35,485 | €45,336 | +€9,852 | +27.8% |
| Trade debts | 44 | €1,735 | €2,220 | +€485 | +27.9% |
| Suppliers | 440/4 | €1,735 | €2,220 | +€485 | +27.9% |
| Taxes, remuneration and social security | 45 | €9,024 | €9,851 | +€827 | +9.2% |
| Taxes | 450/3 | €9,024 | €9,851 | +€827 | +9.2% |
| Other amounts payable | 47/48 | €24,725 | €33,265 | +€8,540 | +34.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,193 | €4,889 | -€304 | -5.8% |
| Other operating charges | 640/8 | €654 | €675 | +€22 | +3.4% |
| Gross operating margin | 9900 | €75,088 | €89,093 | +€14,005 | +18.7% |
| Operating profit (loss) | 9901 | €69,242 | €83,528 | +€14,287 | +20.6% |
| Financial income | 75/76B | €144 | - | -€144 | |
| Recurring financial income | 75 | €144 | - | -€144 | |
| Financial charges | 65/66B | €527 | €326 | -€201 | -38.1% |
| Recurring financial charges | 65 | €527 | €326 | -€201 | -38.1% |
| Profit (loss) for the period before taxes | 9903 | €68,859 | €83,202 | +€14,343 | +20.8% |
| Income taxes | 67/77 | €14,351 | €16,711 | +€2,360 | +16.4% |
| Profit (loss) for the period | 9904 | €54,508 | €66,491 | +€11,983 | +22.0% |
| Profit (loss) for the period to be appropriated | 9905 | €54,508 | €66,491 | +€11,983 | +22.0% |
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 23 October 2026 via checked.be.