BI-industries: 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-industries
Largest movements
- Cash -€91,100
down €91,100 (-60.3%), from €151,040 to €59,941
mainly Contributions, distributions and other (-€180,000) and Other debts (-€136,496)
- Current investments -€75,166
down €75,166 (-44.4%), from €169,400 to €94,234
- Other debts -€136,496
down €136,496 (-30.7%), from €444,073 to €307,577
- Tax, wage and social debts -€25,818
down €25,818 (-65.6%), from €39,371 to €13,553
- Gross operating margin -€62,160
down €62,160 (-20.7%), from €299,614 to €237,454
- Financial income +€18,822
up €18,822 (+1,484%), from €1,268 to €20,090
- Taxes -€16,077
down €16,077 (-24.1%), from €66,683 to €50,607
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 | €504,976 | €343,112 | -€161,863 | -32.1% |
| Fixed assets | 21/28 | €89,014 | €91,039 | +€2,025 | +2.3% |
| Tangible fixed assets | 22/27 | €89,014 | €91,039 | +€2,025 | +2.3% |
| Plant, machinery and equipment | 23 | €38,453 | €54,982 | +€16,529 | +43.0% |
| Furniture and vehicles | 24 | €50,561 | €36,057 | -€14,504 | -28.7% |
| Current assets | 29/58 | €415,961 | €252,073 | -€163,888 | -39.4% |
| Amounts receivable after more than one year | 29 | €17,581 | €16,869 | -€712 | -4.0% |
| Other amounts receivable | 291 | €17,581 | €16,869 | -€712 | -4.0% |
| Amounts receivable within one year | 40/41 | €72,300 | €74,975 | +€2,675 | +3.7% |
| Trade receivables | 40 | €68,281 | €74,263 | +€5,982 | +8.8% |
| Other amounts receivable | 41 | €4,019 | €712 | -€3,307 | -82.3% |
| Current investments | 50/53 | €169,400 | €94,234 | -€75,166 | -44.4% |
| Cash at bank and in hand | 54/58 | €151,040 | €59,941 | -€91,100 | -60.3% |
| Deferred charges and accrued income | 490/1 | €5,640 | €6,055 | +€415 | +7.4% |
| Total equity and liabilities | 10/49 | €504,976 | €343,112 | -€161,863 | -32.1% |
| Equity | 10/15 | €9,289 | €9,895 | +€606 | +6.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,289 | €8,895 | +€606 | +7.3% |
| Amounts payable | 17/49 | €495,686 | €333,217 | -€162,469 | -32.8% |
| Amounts payable within one year | 42/48 | €495,686 | €333,217 | -€162,469 | -32.8% |
| Trade debts | 44 | €12,243 | €12,087 | -€156 | -1.3% |
| Suppliers | 440/4 | €12,243 | €12,087 | -€156 | -1.3% |
| Taxes, remuneration and social security | 45 | €39,371 | €13,553 | -€25,818 | -65.6% |
| Taxes | 450/3 | €39,371 | €13,553 | -€25,818 | -65.6% |
| Other amounts payable | 47/48 | €444,073 | €307,577 | -€136,496 | -30.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,505 | €21,126 | +€2,621 | +14.2% |
| Other operating charges | 640/8 | €2,289 | €2,014 | -€275 | -12.0% |
| Gross operating margin | 9900 | €299,614 | €237,454 | -€62,160 | -20.7% |
| Operating profit (loss) | 9901 | €278,820 | €214,314 | -€64,506 | -23.1% |
| Financial income | 75/76B | €1,268 | €20,090 | +€18,822 | +1,484% |
| Recurring financial income | 75 | €1,268 | €20,090 | +€18,822 | +1,484% |
| Financial charges | 65/66B | €5,265 | €3,191 | -€2,074 | -39.4% |
| Recurring financial charges | 65 | €5,265 | €3,191 | -€2,074 | -39.4% |
| Profit (loss) for the period before taxes | 9903 | €274,822 | €231,213 | -€43,610 | -15.9% |
| Income taxes | 67/77 | €66,683 | €50,607 | -€16,077 | -24.1% |
| Profit (loss) for the period | 9904 | €208,139 | €180,606 | -€27,533 | -13.2% |
| Profit (loss) for the period to be appropriated | 9905 | €208,139 | €180,606 | -€27,533 | -13.2% |
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 27 October 2026 via checked.be.