BI NEXT: what changed
Two fiscal 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 NEXT
Largest movements
- Current investments +€327,304
up €327,304 (+38.7%), from €845,232 to €1.2m
- Cash -€176,299
down €176,299 (-53.5%), from €329,812 to €153,512
mainly Current investments (-€327,304) and Contributions, distributions and other (-€255,000)
- Receivables within one year +€25,742
up €25,742 (+47.9%), from €53,763 to €79,505
of which Other amounts receivable: +€50,731
- Other debts +€264,791
up €264,791 (+970.3%), from €27,290 to €292,081
- Reserves -€92,000
down €92,000 (-7.9%), from €1.2m to €1.1m
- Financial income +€20,004
up €20,004 (+430.5%), from €4,647 to €24,651
- Financial charges -€7,989
down €7,989 (-89.8%), from €8,893 to €904
- Taxes +€3,207
up €3,207 (+5.4%), from €59,399 to €62,606
- Gross operating margin +€3,059
up €3,059 (+1.5%), from €206,773 to €209,831
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.
Cash bridge derived
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 | €1,286,425 | €1,472,217 | +€185,793 | +14.4% |
| Fixed assets | 21/28 | €6,293 | €5,664 | -€629 | -10.0% |
| Tangible fixed assets | 22/27 | €6,268 | €5,639 | -€629 | -10.0% |
| Furniture and vehicles | 24 | - | €1,908 | +€1,908 | |
| Other tangible fixed assets | 26 | €6,268 | €3,731 | -€2,537 | -40.5% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €1,280,132 | €1,466,553 | +€186,421 | +14.6% |
| Amounts receivable after more than one year | 29 | €51,325 | €59,249 | +€7,924 | +15.4% |
| Other amounts receivable | 291 | €51,325 | €59,249 | +€7,924 | +15.4% |
| Amounts receivable within one year | 40/41 | €53,763 | €79,505 | +€25,742 | +47.9% |
| Trade receivables | 40 | €52,895 | €27,906 | -€24,989 | -47.2% |
| Other amounts receivable | 41 | €869 | €51,600 | +€50,731 | +5839.1% |
| Current investments | 50/53 | €845,232 | €1,172,536 | +€327,304 | +38.7% |
| Cash at bank and in hand | 54/58 | €329,812 | €153,512 | -€176,299 | -53.5% |
| Deferred charges and accrued income | 490/1 | - | €1,750 | +€1,750 | |
| Total equity and liabilities | 10/49 | €1,286,425 | €1,472,217 | +€185,793 | +14.4% |
| Equity | 10/15 | €1,236,616 | €1,148,887 | -€87,730 | -7.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,157,760 | €1,065,760 | -€92,000 | -7.9% |
| Distributable reserves | 133 | €1,157,760 | €1,065,760 | -€92,000 | -7.9% |
| Profit (loss) carried forward | 14 | €66,456 | €70,727 | +€4,270 | +6.4% |
| Amounts payable | 17/49 | €49,808 | €323,330 | +€273,522 | +549.2% |
| Amounts payable within one year | 42/48 | €49,808 | €323,330 | +€273,522 | +549.2% |
| Trade debts | 44 | €5,216 | €1,339 | -€3,877 | -74.3% |
| Suppliers | 440/4 | €5,216 | €1,339 | -€3,877 | -74.3% |
| Taxes, remuneration and social security | 45 | €17,302 | €29,911 | +€12,609 | +72.9% |
| Taxes | 450/3 | €17,302 | €29,911 | +€12,609 | +72.9% |
| Other amounts payable | 47/48 | €27,290 | €292,081 | +€264,791 | +970.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,537 | €2,704 | +€167 | +6.6% |
| Other operating charges | 640/8 | €1,064 | €998 | -€65 | -6.1% |
| Gross operating margin | 9900 | €206,773 | €209,831 | +€3,059 | +1.5% |
| Operating profit (loss) | 9901 | €203,172 | €206,129 | +€2,957 | +1.5% |
| Financial income | 75/76B | €4,647 | €24,651 | +€20,004 | +430.5% |
| Recurring financial income | 75 | €4,647 | €24,651 | +€20,004 | +430.5% |
| Financial charges | 65/66B | €8,893 | €904 | -€7,989 | -89.8% |
| Recurring financial charges | 65 | €8,893 | €904 | -€7,989 | -89.8% |
| Profit (loss) for the period before taxes | 9903 | €198,927 | €229,876 | +€30,950 | +15.6% |
| Income taxes | 67/77 | €59,399 | €62,606 | +€3,207 | +5.4% |
| Profit (loss) for the period | 9904 | €139,528 | €167,270 | +€27,743 | +19.9% |
| Profit (loss) for the period to be appropriated | 9905 | €139,528 | €167,270 | +€27,743 | +19.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.