BI-FIT: 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-FIT
Largest movements
- Cash +€23,265
up €23,265 (+105%), from €22,182 to €45,447
mainly Net result for the year (+€23,787) and Tax, wage and social debts (+€2,000)
- Tangible fixed assets +€4,761
up €4,761 (+92.7%), from €5,134 to €9,895
of which Land and buildings: +€4,128
- Deferred charges and accrued income -€638
down €638 (-80.9%), from €789 to €151
- Profit (loss) carried forward +€23,787
up €23,787 (+98.1%), from €24,253 to €48,040
- Tax, wage and social debts +€2,000
new in 2025: €2,000
- Trade debts +€1,737
up €1,737 (+106%), from €1,644 to €3,381
- Financial charges +€648
up €648 (+744%), from €87 to €735
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 | €29,320 | €56,969 | +€27,649 | +94.3% |
| Fixed assets | 21/28 | €5,134 | €9,895 | +€4,761 | +92.7% |
| Tangible fixed assets | 22/27 | €5,134 | €9,895 | +€4,761 | +92.7% |
| Land and buildings | 22 | €5,134 | €9,262 | +€4,128 | +80.4% |
| Plant, machinery and equipment | 23 | - | €633 | +€633 | |
| Current assets | 29/58 | €24,186 | €47,073 | +€22,888 | +94.6% |
| Amounts receivable within one year | 40/41 | €1,214 | €1,476 | +€261 | +21.5% |
| Other amounts receivable | 41 | €1,214 | €1,476 | +€261 | +21.5% |
| Cash at bank and in hand | 54/58 | €22,182 | €45,447 | +€23,265 | +105% |
| Deferred charges and accrued income | 490/1 | €789 | €151 | -€638 | -80.9% |
| Total equity and liabilities | 10/49 | €29,320 | €56,969 | +€27,649 | +94.3% |
| Equity | 10/15 | €26,753 | €50,540 | +€23,787 | +88.9% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,253 | €48,040 | +€23,787 | +98.1% |
| Amounts payable | 17/49 | €2,566 | €6,428 | +€3,862 | +150% |
| Amounts payable within one year | 42/48 | €2,566 | €6,428 | +€3,862 | +150% |
| Trade debts | 44 | €1,644 | €3,381 | +€1,737 | +106% |
| Suppliers | 440/4 | €1,644 | €3,381 | +€1,737 | +106% |
| Taxes, remuneration and social security | 45 | - | €2,000 | +€2,000 | |
| Remuneration and social security | 454/9 | - | €2,000 | +€2,000 | |
| Other amounts payable | 47/48 | €922 | €1,047 | +€125 | +13.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €749 | €893 | +€144 | +19.3% |
| Other operating charges | 640/8 | €528 | €400 | -€128 | -24.3% |
| Gross operating margin | 9900 | €32,403 | €32,339 | -€63 | -0.2% |
| Operating profit (loss) | 9901 | €31,126 | €31,047 | -€79 | -0.3% |
| Financial charges | 65/66B | €87 | €735 | +€648 | +744% |
| Recurring financial charges | 65 | €87 | €735 | +€648 | +744% |
| Profit (loss) for the period before taxes | 9903 | €31,039 | €30,312 | -€727 | -2.3% |
| Income taxes | 67/77 | €6,786 | €6,524 | -€261 | -3.8% |
| Profit (loss) for the period | 9904 | €24,253 | €23,787 | -€466 | -1.9% |
| Profit (loss) for the period to be appropriated | 9905 | €24,253 | €23,787 | -€466 | -1.9% |
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 23 October 2026 via checked.be.