Bi.Bi.-IT: 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.Bi.-IT
Largest movements
- Cash +€16,252
up €16,252 (+51.2%), from €31,754 to €48,006
mainly Net result for the year (+€57,066) and Depreciation (+€12,538)
- Tangible fixed assets -€12,538
down €12,538 (-2.2%), from €557,681 to €545,144
- Reserves +€57,066
up €57,066 (+34.2%), from €166,688 to €223,754
- Debts after one year -€54,385
down €54,385 (-14.2%), from €381,892 to €327,507
- Gross operating margin +€25,811
up €25,811 (+32.7%), from €78,814 to €104,625
- Taxes +€4,293
up €4,293 (+42.0%), from €10,213 to €14,507
- Financial charges +€2,203
up €2,203 (+13.5%), from €16,353 to €18,557
- Other operating charges +€1,886
up €1,886 (+2,637%), from €72 to €1,958
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 | €605,388 | €612,562 | +€7,174 | +1.2% |
| Fixed assets | 21/28 | €557,771 | €545,234 | -€12,538 | -2.2% |
| Tangible fixed assets | 22/27 | €557,681 | €545,144 | -€12,538 | -2.2% |
| Land and buildings | 22 | €557,681 | €545,144 | -€12,538 | -2.2% |
| Financial fixed assets | 28 | €90 | €90 | = | 0.0% |
| Current assets | 29/58 | €47,617 | €67,328 | +€19,712 | +41.4% |
| Amounts receivable within one year | 40/41 | €15,863 | €19,322 | +€3,459 | +21.8% |
| Trade receivables | 40 | €15,863 | €18,829 | +€2,966 | +18.7% |
| Other amounts receivable | 41 | - | €494 | +€494 | |
| Cash at bank and in hand | 54/58 | €31,754 | €48,006 | +€16,252 | +51.2% |
| Total equity and liabilities | 10/49 | €605,388 | €612,562 | +€7,174 | +1.2% |
| Equity | 10/15 | €185,288 | €242,354 | +€57,066 | +30.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €166,688 | €223,754 | +€57,066 | +34.2% |
| Distributable reserves | 133 | €166,688 | €223,754 | +€57,066 | +34.2% |
| Amounts payable | 17/49 | €420,101 | €370,208 | -€49,892 | -11.9% |
| Amounts payable after more than one year | 17 | €381,892 | €327,507 | -€54,385 | -14.2% |
| Financial debts | 170/4 | €381,892 | €327,507 | -€54,385 | -14.2% |
| Amounts payable within one year | 42/48 | €38,208 | €42,701 | +€4,493 | +11.8% |
| Current portion of amounts payable after more than one year | 42 | €18,636 | €19,925 | +€1,289 | +6.9% |
| Trade debts | 44 | €6,103 | €6,952 | +€849 | +13.9% |
| Suppliers | 440/4 | €6,103 | €6,952 | +€849 | +13.9% |
| Taxes, remuneration and social security | 45 | €3,916 | €4,808 | +€892 | +22.8% |
| Taxes | 450/3 | €3,916 | €4,808 | +€892 | +22.8% |
| Other amounts payable | 47/48 | €9,554 | €11,017 | +€1,463 | +15.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,797 | €12,538 | -€259 | -2.0% |
| Other operating charges | 640/8 | €72 | €1,958 | +€1,886 | +2,637% |
| Gross operating margin | 9900 | €78,814 | €104,625 | +€25,811 | +32.7% |
| Operating profit (loss) | 9901 | €65,945 | €90,129 | +€24,184 | +36.7% |
| Financial income | 75/76B | €0 | €0 | +€0 | +900% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +900% |
| Financial charges | 65/66B | €16,353 | €18,557 | +€2,203 | +13.5% |
| Recurring financial charges | 65 | €16,353 | €18,557 | +€2,203 | +13.5% |
| Profit (loss) for the period before taxes | 9903 | €49,592 | €71,573 | +€21,981 | +44.3% |
| Income taxes | 67/77 | €10,213 | €14,507 | +€4,293 | +42.0% |
| Profit (loss) for the period | 9904 | €39,379 | €57,066 | +€17,688 | +44.9% |
| Profit (loss) for the period to be appropriated | 9905 | €39,379 | €57,066 | +€17,688 | +44.9% |
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 21 October 2026 via checked.be.