BHUIYAN DWINKEL: 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.
BHUIYAN DWINKEL
Largest movements
- Receivables within one year +€13,084
up €13,084 (+544%), from €2,407 to €15,491
- Stocks and contracts -€5,464
down €5,464 (-32.6%), from €16,746 to €11,281
- Cash +€1,724
up €1,724 (+60.5%), from €2,849 to €4,573
mainly Net result for the year (+€14,360) and Stocks and contracts (+€5,464)
- Profit (loss) carried forward +€14,360
up €14,360 (+87.7%), from €16,383 to €30,743
- Trade debts -€5,109
down €5,109 (-52.6%), from €9,719 to €4,610
- Turnover +€123,549
up €123,549 (+56.8%), from €217,705 to €341,254
- Purchases and services +€116,446
up €116,446 (+55.9%), from €208,263 to €324,709
- Gross operating margin +€8,455
up €8,455 (+68.3%), from €12,381 to €20,836
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 | €27,102 | €36,446 | +€9,344 | +34.5% |
| Fixed assets | 21/28 | €5,100 | €5,100 | = | 0.0% |
| Financial fixed assets | 28 | €5,100 | €5,100 | = | 0.0% |
| Current assets | 29/58 | €22,002 | €31,346 | +€9,344 | +42.5% |
| Stocks and contracts in progress | 3 | €16,746 | €11,281 | -€5,464 | -32.6% |
| Stocks | 30/36 | €16,746 | €11,281 | -€5,464 | -32.6% |
| Amounts receivable within one year | 40/41 | €2,407 | €15,491 | +€13,084 | +544% |
| Other amounts receivable | 41 | €2,407 | €15,491 | +€13,084 | +544% |
| Cash at bank and in hand | 54/58 | €2,849 | €4,573 | +€1,724 | +60.5% |
| Total equity and liabilities | 10/49 | €27,102 | €36,446 | +€9,344 | +34.5% |
| Equity | 10/15 | €17,383 | €31,743 | +€14,360 | +82.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,383 | €30,743 | +€14,360 | +87.7% |
| Amounts payable | 17/49 | €9,719 | €4,703 | -€5,016 | -51.6% |
| Amounts payable within one year | 42/48 | €9,719 | €4,703 | -€5,016 | -51.6% |
| Trade debts | 44 | €9,719 | €4,610 | -€5,109 | -52.6% |
| Suppliers | 440/4 | €9,719 | €4,610 | -€5,109 | -52.6% |
| Taxes, remuneration and social security | 45 | - | €93 | +€93 | |
| Taxes | 450/3 | - | €93 | +€93 | |
| Turnover | 70 | €217,705 | €341,254 | +€123,549 | +56.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €208,263 | €324,709 | +€116,446 | +55.9% |
| Remuneration, social security and pensions | 62 | €2,075 | €1,414 | -€661 | -31.8% |
| Other operating charges | 640/8 | €854 | €2,049 | +€1,196 | +140% |
| Gross operating margin | 9900 | €12,381 | €20,836 | +€8,455 | +68.3% |
| Operating profit (loss) | 9901 | €9,452 | €17,372 | +€7,920 | +83.8% |
| Financial charges | 65/66B | €76 | €45 | -€31 | -41.1% |
| Recurring financial charges | 65 | €76 | €45 | -€31 | -41.1% |
| Profit (loss) for the period before taxes | 9903 | €9,376 | €17,327 | +€7,952 | +84.8% |
| Income taxes | 67/77 | - | €2,967 | +€2,967 | |
| Profit (loss) for the period | 9904 | €9,376 | €14,360 | +€4,984 | +53.2% |
| Profit (loss) for the period to be appropriated | 9905 | €9,376 | €14,360 | +€4,984 | +53.2% |
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 20 October 2026 via checked.be.