BI-C-AN: 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-C-AN
Largest movements
- Tangible fixed assets -€9,702
down €9,702 (-23.7%), from €40,882 to €31,180
- Receivables within one year +€2,581
up €2,581 (+27.3%), from €9,455 to €12,036
- Debts after one year -€4,921
down €4,921 (-28.9%), from €17,001 to €12,081
- Tax, wage and social debts -€1,537
down €1,537 (-29.7%), from €5,181 to €3,644
of which Remuneration and social security: -€1,201
- Profit (loss) carried forward -€913
down €913 (-28.9%), from -€3,166 to -€4,079
- Trade debts +€711
up €711 (+180%), from €394 to €1,105
- Other operating charges -€3,724
down €3,724 (-70.8%), from €5,261 to €1,537
- Depreciation +€2,006
up €2,006 (+26.1%), from €7,696 to €9,702
- Gross operating margin +€636
up €636 (+5.8%), from €10,895 to €11,531
- Financial income -€127
down €127 (-99.5%), from €128 to €1
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 | €52,899 | €46,238 | -€6,662 | -12.6% |
| Fixed assets | 21/28 | €40,882 | €31,180 | -€9,702 | -23.7% |
| Tangible fixed assets | 22/27 | €40,882 | €31,180 | -€9,702 | -23.7% |
| Furniture and vehicles | 24 | €40,882 | €31,180 | -€9,702 | -23.7% |
| Current assets | 29/58 | €12,017 | €15,057 | +€3,040 | +25.3% |
| Amounts receivable within one year | 40/41 | €9,455 | €12,036 | +€2,581 | +27.3% |
| Trade receivables | 40 | €9,455 | €12,036 | +€2,581 | +27.3% |
| Cash at bank and in hand | 54/58 | €2,562 | €2,775 | +€213 | +8.3% |
| Deferred charges and accrued income | 490/1 | - | €247 | +€247 | |
| Total equity and liabilities | 10/49 | €52,899 | €46,238 | -€6,662 | -12.6% |
| Equity | 10/15 | €25,139 | €24,226 | -€913 | -3.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €9,705 | €9,705 | = | 0.0% |
| Distributable reserves | 133 | €9,705 | €9,705 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,166 | -€4,079 | -€913 | -28.9% |
| Amounts payable | 17/49 | €27,760 | €22,012 | -€5,748 | -20.7% |
| Amounts payable after more than one year | 17 | €17,001 | €12,081 | -€4,921 | -28.9% |
| Financial debts | 170/4 | €17,001 | €12,081 | -€4,921 | -28.9% |
| Amounts payable within one year | 42/48 | €10,759 | €9,931 | -€828 | -7.7% |
| Current portion of amounts payable after more than one year | 42 | €4,665 | €4,921 | +€256 | +5.5% |
| Trade debts | 44 | €394 | €1,105 | +€711 | +180% |
| Suppliers | 440/4 | €394 | €1,105 | +€711 | +180% |
| Taxes, remuneration and social security | 45 | €5,181 | €3,644 | -€1,537 | -29.7% |
| Taxes | 450/3 | €2,027 | €1,691 | -€336 | -16.6% |
| Remuneration and social security | 454/9 | €3,153 | €1,953 | -€1,201 | -38.1% |
| Other amounts payable | 47/48 | €520 | €262 | -€258 | -49.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,696 | €9,702 | +€2,006 | +26.1% |
| Other operating charges | 640/8 | €5,261 | €1,537 | -€3,724 | -70.8% |
| Gross operating margin | 9900 | €10,895 | €11,531 | +€636 | +5.8% |
| Operating profit (loss) | 9901 | -€2,061 | €293 | +€2,354 | |
| Financial income | 75/76B | €128 | €1 | -€127 | -99.5% |
| Recurring financial income | 75 | €128 | €1 | -€127 | -99.5% |
| Financial charges | 65/66B | €1,232 | €1,207 | -€26 | -2.1% |
| Recurring financial charges | 65 | €1,232 | €1,207 | -€26 | -2.1% |
| Profit (loss) for the period before taxes | 9903 | -€3,166 | -€913 | +€2,253 | +71.2% |
| Income taxes | 67/77 | - | €0 | +€0 | |
| Profit (loss) for the period | 9904 | -€3,166 | -€913 | +€2,252 | +71.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,166 | -€913 | +€2,252 | +71.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.