BI-LO-FI: 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-LO-FI
Largest movements
- Cash +€554,861
up €554,861 (+324%), from €171,320 to €726,182
mainly Current investments (+€500,000) and Net result for the year (+€55,828)
- Current investments -€500,000
down €500,000 (-100%), from €500,000 to €0
- Receivables after one year -€44,088
down €44,088 (-25.6%), from €172,405 to €128,316
- Tangible fixed assets -€33,147
down €33,147 (-3.2%), from €1.0m to €1.0m
of which Land and buildings: -€32,235
No liability line moved by more than 1% of the balance sheet total.
- Financial income -€7,020
down €7,020 (-49.2%), from €14,255 to €7,234
- Gross operating margin +€6,169
up €6,169 (+4.9%), from €126,297 to €132,466
From the 31-12-2024 result to the 31-12-2025 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 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,938,952 | €1,914,689 | -€24,264 | -1.3% |
| Fixed assets | 21/28 | €1,044,163 | €1,011,016 | -€33,147 | -3.2% |
| Tangible fixed assets | 22/27 | €1,036,081 | €1,002,934 | -€33,147 | -3.2% |
| Land and buildings | 22 | €1,032,787 | €1,000,552 | -€32,235 | -3.1% |
| Furniture and vehicles | 24 | €3,294 | €2,381 | -€913 | -27.7% |
| Financial fixed assets | 28 | €8,082 | €8,082 | = | 0.0% |
| Current assets | 29/58 | €894,789 | €903,673 | +€8,884 | +1.0% |
| Amounts receivable after more than one year | 29 | €172,405 | €128,316 | -€44,088 | -25.6% |
| Other amounts receivable | 291 | €172,405 | €128,316 | -€44,088 | -25.6% |
| Amounts receivable within one year | 40/41 | €44,088 | €44,088 | = | 0.0% |
| Other amounts receivable | 41 | €44,088 | €44,088 | = | 0.0% |
| Current investments | 50/53 | €500,000 | €0 | -€500,000 | -100% |
| Cash at bank and in hand | 54/58 | €171,320 | €726,182 | +€554,861 | +324% |
| Deferred charges and accrued income | 490/1 | €6,976 | €5,087 | -€1,889 | -27.1% |
| Total equity and liabilities | 10/49 | €1,938,952 | €1,914,689 | -€24,264 | -1.3% |
| Equity | 10/15 | €1,913,293 | €1,902,621 | -€10,672 | -0.6% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €1,850,528 | €1,839,828 | -€10,700 | -0.6% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €628 | €628 | = | 0.0% |
| Distributable reserves | 133 | €1,843,700 | €1,833,000 | -€10,700 | -0.6% |
| Profit (loss) carried forward | 14 | €765 | €793 | +€28 | +3.7% |
| Amounts payable | 17/49 | €25,659 | €12,068 | -€13,592 | -53.0% |
| Amounts payable after more than one year | 17 | €193 | €193 | = | 0.0% |
| Other amounts payable | 178/9 | €193 | €193 | = | 0.0% |
| Amounts payable within one year | 42/48 | €23,241 | €9,907 | -€13,335 | -57.4% |
| Trade debts | 44 | €1,286 | €781 | -€505 | -39.3% |
| Suppliers | 440/4 | €1,286 | €781 | -€505 | -39.3% |
| Taxes, remuneration and social security | 45 | €21,883 | €9,008 | -€12,875 | -58.8% |
| Taxes | 450/3 | €19,882 | €7,849 | -€12,034 | -60.5% |
| Remuneration and social security | 454/9 | €2,001 | €1,159 | -€842 | -42.1% |
| Other amounts payable | 47/48 | €73 | €118 | +€46 | +62.9% |
| Accrued charges and deferred income | 492/3 | €2,225 | €1,968 | -€257 | -11.5% |
| Remuneration, social security and pensions | 62 | €9,667 | €10,024 | +€357 | +3.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,227 | €33,147 | -€79 | -0.2% |
| Other operating charges | 640/8 | €13,933 | €14,333 | +€400 | +2.9% |
| Gross operating margin | 9900 | €126,297 | €132,466 | +€6,169 | +4.9% |
| Operating profit (loss) | 9901 | €69,471 | €74,961 | +€5,491 | +7.9% |
| Financial income | 75/76B | €14,255 | €7,234 | -€7,020 | -49.2% |
| Recurring financial income | 75 | €14,255 | €7,234 | -€7,020 | -49.2% |
| Financial charges | 65/66B | €180 | €72 | -€108 | -60.1% |
| Recurring financial charges | 65 | €180 | €72 | -€108 | -60.1% |
| Profit (loss) for the period before taxes | 9903 | €83,545 | €82,124 | -€1,422 | -1.7% |
| Income taxes | 67/77 | €26,673 | €26,296 | -€377 | -1.4% |
| Profit (loss) for the period | 9904 | €56,872 | €55,828 | -€1,044 | -1.8% |
| Profit (loss) for the period to be appropriated | 9905 | €56,872 | €55,828 | -€1,044 | -1.8% |
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 24 October 2026 via checked.be.