Bi & Co: 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 & Co
Largest movements
- Tangible fixed assets -€5,369
down €5,369 (-1.1%), from €501,049 to €495,680
- Debts after one year -€12,700
down €12,700 (-2.0%), from €626,011 to €613,311
- Other debts +€5,542
up €5,542 (+5.1%), from €109,224 to €114,766
- Depreciation +€2,262
up €2,262 (+26.8%), from €8,435 to €10,697
- Gross operating margin -€2,026
down €2,026 (-12.0%), from €16,876 to €14,850
- Financial charges -€450
down €450 (-23.6%), from €1,909 to €1,459
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 | €502,545 | €496,937 | -€5,608 | -1.1% |
| Fixed assets | 21/28 | €501,049 | €495,680 | -€5,369 | -1.1% |
| Tangible fixed assets | 22/27 | €501,049 | €495,680 | -€5,369 | -1.1% |
| Land and buildings | 22 | €501,049 | €495,680 | -€5,369 | -1.1% |
| Current assets | 29/58 | €1,496 | €1,257 | -€239 | -16.0% |
| Amounts receivable within one year | 40/41 | €1,047 | €210 | -€837 | -79.9% |
| Other amounts receivable | 41 | €1,047 | €210 | -€837 | -79.9% |
| Cash at bank and in hand | 54/58 | €449 | €1,047 | +€598 | +133% |
| Total equity and liabilities | 10/49 | €502,545 | €496,937 | -€5,608 | -1.1% |
| Equity | 10/15 | -€248,676 | -€247,572 | +€1,104 | +0.4% |
| Contributions | 10/11 | €65,000 | €65,000 | = | 0.0% |
| Capital | 10 | €65,000 | €65,000 | = | 0.0% |
| Issued capital | 100 | €65,000 | €65,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€313,676 | -€312,572 | +€1,104 | +0.4% |
| Amounts payable | 17/49 | €751,221 | €744,509 | -€6,712 | -0.9% |
| Amounts payable after more than one year | 17 | €626,011 | €613,311 | -€12,700 | -2.0% |
| Financial debts | 170/4 | €626,011 | €613,311 | -€12,700 | -2.0% |
| Amounts payable within one year | 42/48 | €123,660 | €129,648 | +€5,988 | +4.8% |
| Current portion of amounts payable after more than one year | 42 | €12,280 | €12,700 | +€420 | +3.4% |
| Trade debts | 44 | €2,156 | €2,182 | +€26 | +1.2% |
| Suppliers | 440/4 | €2,156 | €2,182 | +€26 | +1.2% |
| Other amounts payable | 47/48 | €109,224 | €114,766 | +€5,542 | +5.1% |
| Accrued charges and deferred income | 492/3 | €1,550 | €1,550 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,435 | €10,697 | +€2,262 | +26.8% |
| Other operating charges | 640/8 | €1,447 | €1,590 | +€143 | +9.9% |
| Gross operating margin | 9900 | €16,876 | €14,850 | -€2,026 | -12.0% |
| Operating profit (loss) | 9901 | €6,994 | €2,563 | -€4,431 | -63.4% |
| Financial charges | 65/66B | €1,909 | €1,459 | -€450 | -23.6% |
| Recurring financial charges | 65 | €1,909 | €1,459 | -€450 | -23.6% |
| Profit (loss) for the period before taxes | 9903 | €5,085 | €1,104 | -€3,981 | -78.3% |
| Profit (loss) for the period | 9904 | €5,085 | €1,104 | -€3,981 | -78.3% |
| Profit (loss) for the period to be appropriated | 9905 | €5,085 | €1,104 | -€3,981 | -78.3% |
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 13 October 2026 via checked.be.