BI SUCCESS: 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 SUCCESS
Largest movements
- Cash -€44,115
down €44,115 (-70.4%), from €62,645 to €18,530
mainly Contributions, distributions and other (-€50,000) and Receivables within one year (-€24,450)
- Receivables within one year +€24,450
up €24,450 (+91.7%), from €26,670 to €51,120
of which Trade receivables: +€19,292
- Deferred charges and accrued income -€1,355
down €1,355 (-24.1%), from €5,634 to €4,279
- Profit (loss) carried forward -€31,641
down €31,641 (-97.9%), from €32,310 to €669
- Other debts +€19,000
up €19,000 (+61.3%), from €31,000 to €50,000
- Tax, wage and social debts -€5,509
down €5,509 (-36.1%), from €15,265 to €9,755
- Debts after one year -€2,042
down €2,042 (-79.6%), from €2,565 to €523
- Gross operating margin -€16,401
down €16,401 (-35.3%), from €46,467 to €30,066
- Other operating charges -€3,859
down €3,859 (-65.0%), from €5,933 to €2,074
- Taxes -€2,270
down €2,270 (-24.1%), from €9,439 to €7,169
- Financial charges -€2,054
down €2,054 (-86.4%), from €2,378 to €323
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 | €104,420 | €84,360 | -€20,061 | -19.2% |
| Fixed assets | 21/28 | €9,472 | €10,431 | +€959 | +10.1% |
| Tangible fixed assets | 22/27 | €9,472 | €10,431 | +€959 | +10.1% |
| Furniture and vehicles | 24 | €9,472 | €10,431 | +€959 | +10.1% |
| Current assets | 29/58 | €94,948 | €73,929 | -€21,019 | -22.1% |
| Amounts receivable within one year | 40/41 | €26,670 | €51,120 | +€24,450 | +91.7% |
| Trade receivables | 40 | €810 | €20,102 | +€19,292 | +2,382% |
| Other amounts receivable | 41 | €25,860 | €31,019 | +€5,159 | +19.9% |
| Cash at bank and in hand | 54/58 | €62,645 | €18,530 | -€44,115 | -70.4% |
| Deferred charges and accrued income | 490/1 | €5,634 | €4,279 | -€1,355 | -24.1% |
| Total equity and liabilities | 10/49 | €104,420 | €84,360 | -€20,061 | -19.2% |
| Equity | 10/15 | €52,770 | €21,129 | -€31,641 | -60.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €32,310 | €669 | -€31,641 | -97.9% |
| Amounts payable | 17/49 | €51,650 | €63,231 | +€11,580 | +22.4% |
| Amounts payable after more than one year | 17 | €2,565 | €523 | -€2,042 | -79.6% |
| Financial debts | 170/4 | €2,565 | €523 | -€2,042 | -79.6% |
| Amounts payable within one year | 42/48 | €49,078 | €62,700 | +€13,622 | +27.8% |
| Current portion of amounts payable after more than one year | 42 | €1,963 | €2,042 | +€79 | +4.0% |
| Trade debts | 44 | €851 | €903 | +€52 | +6.2% |
| Suppliers | 440/4 | €851 | €903 | +€52 | +6.2% |
| Taxes, remuneration and social security | 45 | €15,265 | €9,755 | -€5,509 | -36.1% |
| Taxes | 450/3 | €15,265 | €9,755 | -€5,509 | -36.1% |
| Other amounts payable | 47/48 | €31,000 | €50,000 | +€19,000 | +61.3% |
| Accrued charges and deferred income | 492/3 | €7 | €7 | = | 0.0% |
| Non-recurring operating income | 76A | €11,184 | - | -€11,184 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,423 | €3,125 | -€297 | -8.7% |
| Other operating charges | 640/8 | €5,933 | €2,074 | -€3,859 | -65.0% |
| Non-recurring operating charges | 66A | €262 | - | -€262 | |
| Gross operating margin | 9900 | €46,467 | €30,066 | -€16,401 | -35.3% |
| Operating profit (loss) | 9901 | €36,849 | €24,867 | -€11,982 | -32.5% |
| Financial income | 75/76B | €944 | €984 | +€40 | +4.3% |
| Recurring financial income | 75 | €944 | €984 | +€40 | +4.3% |
| Financial charges | 65/66B | €2,378 | €323 | -€2,054 | -86.4% |
| Recurring financial charges | 65 | €2,378 | €323 | -€2,054 | -86.4% |
| Profit (loss) for the period before taxes | 9903 | €35,415 | €25,528 | -€9,887 | -27.9% |
| Income taxes | 67/77 | €9,439 | €7,169 | -€2,270 | -24.1% |
| Profit (loss) for the period | 9904 | €25,976 | €18,359 | -€7,617 | -29.3% |
| Profit (loss) for the period to be appropriated | 9905 | €25,976 | €18,359 | -€7,617 | -29.3% |
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 26 October 2026 via checked.be.