BI ADVISORY: 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.
BI ADVISORY
Largest movements
- Intangible fixed assets +€15,024
up €15,024 (+345.6%), from €4,347 to €19,371
- Receivables within one year -€3,608
down €3,608 (-5.4%), from €66,241 to €62,633
of which Other amounts receivable: -€6,335
- Profit (loss) carried forward +€5,953
up €5,953 (+31.8%), from €18,701 to €24,654
- Other debts +€4,891
up €4,891 (+19.2%), from €25,476 to €30,367
- Tax, wage and social debts +€1,688
up €1,688 (+75.0%), from €2,251 to €3,938
- Trade debts -€1,634
down €1,634 (-22.1%), from €7,387 to €5,753
- Gross operating margin -€13,036
down €13,036 (-72.7%), from €17,922 to €4,886
- Taxes -€2,861
down €2,861 (-56.2%), from €5,091 to €2,230
- Financial income +€762
up €762 (+25.7%), from €2,964 to €3,726
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 | €72,365 | €83,262 | +€10,898 | +15.1% |
| Fixed assets | 21/28 | €4,347 | €19,371 | +€15,024 | +345.6% |
| Intangible fixed assets | 21 | €4,347 | €19,371 | +€15,024 | +345.6% |
| Current assets | 29/58 | €68,018 | €63,892 | -€4,126 | -6.1% |
| Amounts receivable within one year | 40/41 | €66,241 | €62,633 | -€3,608 | -5.4% |
| Trade receivables | 40 | €4,295 | €7,021 | +€2,726 | +63.5% |
| Other amounts receivable | 41 | €61,946 | €55,612 | -€6,335 | -10.2% |
| Cash at bank and in hand | 54/58 | €1,776 | €1,259 | -€518 | -29.1% |
| Total equity and liabilities | 10/49 | €72,365 | €83,262 | +€10,898 | +15.1% |
| Equity | 10/15 | €37,251 | €43,204 | +€5,953 | +16.0% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €18,549 | €18,549 | = | 0.0% |
| Non-distributable reserves | 130/1 | €18,549 | €18,549 | = | 0.0% |
| Reserves not available under the articles | 1311 | €18,549 | €18,549 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,701 | €24,654 | +€5,953 | +31.8% |
| Amounts payable | 17/49 | €35,114 | €40,059 | +€4,944 | +14.1% |
| Amounts payable within one year | 42/48 | €35,114 | €40,059 | +€4,944 | +14.1% |
| Trade debts | 44 | €7,387 | €5,753 | -€1,634 | -22.1% |
| Suppliers | 440/4 | €7,387 | €5,753 | -€1,634 | -22.1% |
| Taxes, remuneration and social security | 45 | €2,251 | €3,938 | +€1,688 | +75.0% |
| Taxes | 450/3 | €2,251 | €3,938 | +€1,688 | +75.0% |
| Other amounts payable | 47/48 | €25,476 | €30,367 | +€4,891 | +19.2% |
| Gross operating margin | 9900 | €17,922 | €4,886 | -€13,036 | -72.7% |
| Operating profit (loss) | 9901 | €17,922 | €4,886 | -€13,036 | -72.7% |
| Financial income | 75/76B | €2,964 | €3,726 | +€762 | +25.7% |
| Recurring financial income | 75 | €2,964 | €3,726 | +€762 | +25.7% |
| Financial charges | 65/66B | €461 | €429 | -€32 | -7.0% |
| Recurring financial charges | 65 | €461 | €429 | -€32 | -7.0% |
| Profit (loss) for the period before taxes | 9903 | €20,426 | €8,183 | -€12,242 | -59.9% |
| Income taxes | 67/77 | €5,091 | €2,230 | -€2,861 | -56.2% |
| Profit (loss) for the period | 9904 | €15,335 | €5,953 | -€9,381 | -61.2% |
| Profit (loss) for the period to be appropriated | 9905 | €15,335 | €5,953 | -€9,381 | -61.2% |
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 8 October 2026 via checked.be.