BI SOLUTION: 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 SOLUTION
Largest movements
- Stocks and contracts +€1,932
up €1,932 (+12.7%), from €15,241 to €17,173
- Receivables within one year -€615
no longer reported in 2025 (was €615)
- Cash -€373
down €373 (-59.6%), from €626 to €253
mainly Net result for the year (-€4,728) and Tax, wage and social debts (-€4,100)
- Other debts +€9,621
up €9,621 (+74.0%), from €13,000 to €22,621
- Profit (loss) carried forward -€4,728
down €4,728 (-29.9%), from -€15,826 to -€20,554
- Tax, wage and social debts -€4,100
down €4,100 (-43.5%), from €9,429 to €5,329
- Gross operating margin -€17,863
down €17,863, from €17,647 to -€216
- Staff costs -€14,957
down €14,957 (-77.4%), from €19,318 to €4,361
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 | €16,602 | €17,546 | +€944 | +5.7% |
| Fixed assets | 21/28 | €120 | €120 | = | 0.0% |
| Tangible fixed assets | 22/27 | €120 | €120 | = | 0.0% |
| Furniture and vehicles | 24 | €120 | €120 | = | 0.0% |
| Current assets | 29/58 | €16,482 | €17,426 | +€944 | +5.7% |
| Stocks and contracts in progress | 3 | €15,241 | €17,173 | +€1,932 | +12.7% |
| Stocks | 30/36 | €15,241 | €17,173 | +€1,932 | +12.7% |
| Amounts receivable within one year | 40/41 | €615 | - | -€615 | |
| Other amounts receivable | 41 | €615 | - | -€615 | |
| Cash at bank and in hand | 54/58 | €626 | €253 | -€373 | -59.6% |
| Total equity and liabilities | 10/49 | €16,602 | €17,546 | +€944 | +5.7% |
| Equity | 10/15 | -€5,826 | -€10,554 | -€4,728 | -81.1% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Capital | 10 | €10,000 | €10,000 | = | 0.0% |
| Issued capital | 100 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,826 | -€20,554 | -€4,728 | -29.9% |
| Amounts payable | 17/49 | €22,429 | €28,101 | +€5,672 | +25.3% |
| Amounts payable within one year | 42/48 | €22,429 | €28,101 | +€5,672 | +25.3% |
| Trade debts | 44 | - | €150 | +€150 | |
| Suppliers | 440/4 | - | €150 | +€150 | |
| Taxes, remuneration and social security | 45 | €9,429 | €5,329 | -€4,100 | -43.5% |
| Taxes | 450/3 | €9,429 | €5,329 | -€4,100 | -43.5% |
| Other amounts payable | 47/48 | €13,000 | €22,621 | +€9,621 | +74.0% |
| Remuneration, social security and pensions | 62 | €19,318 | €4,361 | -€14,957 | -77.4% |
| Gross operating margin | 9900 | €17,647 | -€216 | -€17,863 | |
| Operating profit (loss) | 9901 | -€1,671 | -€4,578 | -€2,907 | -174% |
| Financial charges | 65/66B | €130 | €150 | +€20 | +15.3% |
| Recurring financial charges | 65 | €130 | €150 | +€20 | +15.3% |
| Profit (loss) for the period before taxes | 9903 | -€1,801 | -€4,728 | -€2,927 | -162% |
| Profit (loss) for the period | 9904 | -€1,801 | -€4,728 | -€2,927 | -162% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,801 | -€4,728 | -€2,927 | -162% |
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 13 October 2026 via checked.be.