BI'n'GO: 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'n'GO
Largest movements
- Current investments +€85,000
new in 2025: €85,000
- Cash -€45,472
down €45,472 (-23.1%), from €197,038 to €151,566
mainly Current investments (-€85,000) and Investment in fixed assets (net) (-€7,837)
- Receivables within one year -€5,887
down €5,887 (-18.6%), from €31,730 to €25,843
of which Trade receivables: -€3,427
- Tangible fixed assets +€3,506
up €3,506 (+32.0%), from €10,949 to €14,455
of which Plant, machinery and equipment: +€2,362
- Reserves +€32,225
up €32,225 (+15.5%), from €207,775 to €240,000
of which Distributable reserves: +€32,225
- Tax, wage and social debts +€4,050
up €4,050 (+54.1%), from €7,480 to €11,529
- Depreciation +€1,681
up €1,681 (+63.4%), from €2,650 to €4,331
- Financial charges +€1,351
up €1,351 (+91.4%), from €1,477 to €2,828
- Gross operating margin +€1,234
up €1,234 (+2.4%), from €50,458 to €51,693
- Financial income +€537
up €537 (+26.8%), from €2,004 to €2,541
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 | €239,718 | €276,864 | +€37,146 | +15.5% |
| Fixed assets | 21/28 | €10,949 | €14,455 | +€3,506 | +32.0% |
| Tangible fixed assets | 22/27 | €10,949 | €14,455 | +€3,506 | +32.0% |
| Land and buildings | 22 | - | €0 | = | |
| Plant, machinery and equipment | 23 | €1,803 | €4,165 | +€2,362 | +131% |
| Furniture and vehicles | 24 | €9,146 | €10,289 | +€1,143 | +12.5% |
| Current assets | 29/58 | €228,769 | €262,409 | +€33,640 | +14.7% |
| Amounts receivable within one year | 40/41 | €31,730 | €25,843 | -€5,887 | -18.6% |
| Trade receivables | 40 | €16,724 | €13,296 | -€3,427 | -20.5% |
| Other amounts receivable | 41 | €15,007 | €12,547 | -€2,460 | -16.4% |
| Current investments | 50/53 | - | €85,000 | +€85,000 | |
| Cash at bank and in hand | 54/58 | €197,038 | €151,566 | -€45,472 | -23.1% |
| Total equity and liabilities | 10/49 | €239,718 | €276,864 | +€37,146 | +15.5% |
| Equity | 10/15 | €226,375 | €258,600 | +€32,225 | +14.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €207,775 | €240,000 | +€32,225 | +15.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €205,915 | €238,140 | +€32,225 | +15.6% |
| Amounts payable | 17/49 | €13,343 | €18,264 | +€4,921 | +36.9% |
| Amounts payable within one year | 42/48 | €13,343 | €18,264 | +€4,921 | +36.9% |
| Trade debts | 44 | €5,864 | €6,735 | +€871 | +14.9% |
| Suppliers | 440/4 | €5,864 | €6,735 | +€871 | +14.9% |
| Taxes, remuneration and social security | 45 | €7,480 | €11,529 | +€4,050 | +54.1% |
| Taxes | 450/3 | €7,480 | €11,529 | +€4,050 | +54.1% |
| Non-recurring operating income | 76A | - | €1,405 | +€1,405 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,650 | €4,331 | +€1,681 | +63.4% |
| Other operating charges | 640/8 | €792 | €462 | -€330 | -41.7% |
| Gross operating margin | 9900 | €50,458 | €51,693 | +€1,234 | +2.4% |
| Operating profit (loss) | 9901 | €47,016 | €46,900 | -€116 | -0.2% |
| Financial income | 75/76B | €2,004 | €2,541 | +€537 | +26.8% |
| Recurring financial income | 75 | €2,004 | €2,541 | +€537 | +26.8% |
| Financial charges | 65/66B | €1,477 | €2,828 | +€1,351 | +91.4% |
| Recurring financial charges | 65 | €1,477 | €2,828 | +€1,351 | +91.4% |
| Profit (loss) for the period before taxes | 9903 | €47,543 | €46,613 | -€930 | -2.0% |
| Income taxes | 67/77 | €14,274 | €14,388 | +€113 | +0.8% |
| Profit (loss) for the period | 9904 | €33,269 | €32,225 | -€1,044 | -3.1% |
| Profit (loss) for the period to be appropriated | 9905 | €33,269 | €32,225 | -€1,044 | -3.1% |
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 29 October 2026 via checked.be.