BI 2.0: 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.
BI 2.0
Largest movements
- Tangible fixed assets -€7,719
down €7,719 (-7.8%), from €98,512 to €90,793
of which Land and buildings: -€6,378
- Cash -€7,656
down €7,656 (-27.1%), from €28,285 to €20,629
mainly Contributions, distributions and other (-€15,000) and Debts after one year (-€12,036)
- Reserves -€16,860
down €16,860 (-49.8%), from €33,845 to €16,985
of which Distributable reserves: -€15,000
- Other debts +€13,120
up €13,120 (+261%), from €5,032 to €18,152
- Debts after one year -€12,036
down €12,036 (-23.3%), from €51,599 to €39,563
- Contributions +€1,860
up €1,860 (+30.0%), from €6,200 to €8,060
- Profit (loss) carried forward -€1,529
down €1,529 (-7.8%), from €19,606 to €18,077
- Gross operating margin -€2,551
down €2,551 (-19.8%), from €12,912 to €10,362
- Other operating charges -€408
down €408 (-16.3%), from €2,498 to €2,089
- Financial charges -€363
down €363 (-14.8%), from €2,445 to €2,082
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.
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 | €127,947 | €112,872 | -€15,075 | -11.8% |
| Fixed assets | 21/28 | €98,512 | €90,793 | -€7,719 | -7.8% |
| Tangible fixed assets | 22/27 | €98,512 | €90,793 | -€7,719 | -7.8% |
| Land and buildings | 22 | €96,392 | €90,014 | -€6,378 | -6.6% |
| Plant, machinery and equipment | 23 | €238 | - | -€238 | |
| Furniture and vehicles | 24 | €1,882 | €780 | -€1,103 | -58.6% |
| Current assets | 29/58 | €29,435 | €22,079 | -€7,356 | -25.0% |
| Amounts receivable within one year | 40/41 | €1,150 | €1,450 | +€300 | +26.1% |
| Trade receivables | 40 | €900 | €1,200 | +€300 | +33.3% |
| Other amounts receivable | 41 | €250 | €250 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €28,285 | €20,629 | -€7,656 | -27.1% |
| Total equity and liabilities | 10/49 | €127,947 | €112,872 | -€15,075 | -11.8% |
| Equity | 10/15 | €59,651 | €43,122 | -€16,529 | -27.7% |
| Contributions | 10/11 | €6,200 | €8,060 | +€1,860 | +30.0% |
| Reserves | 13 | €33,845 | €16,985 | -€16,860 | -49.8% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €31,985 | €16,985 | -€15,000 | -46.9% |
| Profit (loss) carried forward | 14 | €19,606 | €18,077 | -€1,529 | -7.8% |
| Amounts payable | 17/49 | €68,297 | €69,750 | +€1,454 | +2.1% |
| Amounts payable after more than one year | 17 | €51,599 | €39,563 | -€12,036 | -23.3% |
| Financial debts | 170/4 | €51,599 | €39,563 | -€12,036 | -23.3% |
| Amounts payable within one year | 42/48 | €16,698 | €30,188 | +€13,490 | +80.8% |
| Current portion of amounts payable after more than one year | 42 | €11,666 | €12,036 | +€370 | +3.2% |
| Other amounts payable | 47/48 | €5,032 | €18,152 | +€13,120 | +261% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,730 | €7,719 | -€12 | -0.2% |
| Other operating charges | 640/8 | €2,498 | €2,089 | -€408 | -16.3% |
| Gross operating margin | 9900 | €12,912 | €10,362 | -€2,551 | -19.8% |
| Operating profit (loss) | 9901 | €2,684 | €553 | -€2,131 | -79.4% |
| Financial charges | 65/66B | €2,445 | €2,082 | -€363 | -14.8% |
| Recurring financial charges | 65 | €2,445 | €2,082 | -€363 | -14.8% |
| Profit (loss) for the period before taxes | 9903 | €240 | -€1,529 | -€1,768 | |
| Income taxes | 67/77 | €0 | - | -€0 | |
| Profit (loss) for the period | 9904 | €240 | -€1,529 | -€1,768 | |
| Profit (loss) for the period to be appropriated | 9905 | €240 | -€1,529 | -€1,768 |
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 25 October 2026 via checked.be.