BI TURBO: 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 TURBO
Largest movements
- Receivables within one year -€126,667
down €126,667 (-90.6%), from €139,810 to €13,143
of which Other amounts receivable: -€122,969
- Tangible fixed assets +€50,696
up €50,696 (+544%), from €9,321 to €60,017
of which Furniture and vehicles: +€46,784
- Cash +€1,684
up €1,684 (+327%), from €515 to €2,199
mainly Receivables within one year (+€126,667) and Depreciation (+€7,918)
- Advances received -€36,696
down €36,696 (-100%), from €36,696 to €0
- Tax, wage and social debts -€26,665
down €26,665 (-75.4%), from €35,378 to €8,714
of which Remuneration and social security: -€20,800
- Profit (loss) carried forward -€16,398
down €16,398 (-100%), from €16,398 to €0
- Other debts +€5,863
up €5,863 (+27.3%), from €21,500 to €27,363
- Trade debts -€5,839
down €5,839 (-98.4%), from €5,933 to €94
- Gross operating margin -€36,371
down €36,371, from €34,534 to -€1,837
- Financial charges -€5,369
down €5,369 (-81.7%), from €6,576 to €1,207
- Taxes -€4,243
down €4,243 (-96.4%), from €4,403 to €160
- Other operating charges +€2,197
up €2,197 (+573%), from €383 to €2,580
- Depreciation +€837
up €837 (+11.8%), from €7,082 to €7,918
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 | €149,646 | €75,534 | -€74,112 | -49.5% |
| Fixed assets | 21/28 | €9,321 | €60,017 | +€50,696 | +544% |
| Tangible fixed assets | 22/27 | €9,321 | €60,017 | +€50,696 | +544% |
| Land and buildings | 22 | €2,437 | €1,828 | -€609 | -25.0% |
| Plant, machinery and equipment | 23 | €3,409 | €7,930 | +€4,521 | +133% |
| Furniture and vehicles | 24 | €3,475 | €50,259 | +€46,784 | +1,346% |
| Current assets | 29/58 | €140,324 | €15,517 | -€124,808 | -88.9% |
| Amounts receivable within one year | 40/41 | €139,810 | €13,143 | -€126,667 | -90.6% |
| Trade receivables | 40 | €16,679 | €12,980 | -€3,699 | -22.2% |
| Other amounts receivable | 41 | €123,131 | €163 | -€122,969 | -99.9% |
| Cash at bank and in hand | 54/58 | €515 | €2,199 | +€1,684 | +327% |
| Deferred charges and accrued income | 490/1 | - | €175 | +€175 | |
| Total equity and liabilities | 10/49 | €149,646 | €75,534 | -€74,112 | -49.5% |
| Equity | 10/15 | €44,015 | €33,187 | -€10,828 | -24.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €9,018 | €14,587 | +€5,569 | +61.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €7,158 | €7,158 | = | 0.0% |
| Distributable reserves | 133 | - | €5,569 | +€5,569 | |
| Profit (loss) carried forward | 14 | €16,398 | €0 | -€16,398 | -100% |
| Provisions and deferred taxes | 16 | €6,000 | €6,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €6,000 | €6,000 | = | 0.0% |
| Other liabilities and charges | 164/5 | €6,000 | €6,000 | = | 0.0% |
| Amounts payable | 17/49 | €99,630 | €36,347 | -€63,283 | -63.5% |
| Amounts payable within one year | 42/48 | €99,630 | €36,347 | -€63,283 | -63.5% |
| Financial debts | 43 | €124 | €176 | +€53 | +42.7% |
| Credit institutions | 430/8 | €124 | €176 | +€53 | +42.7% |
| Trade debts | 44 | €5,933 | €94 | -€5,839 | -98.4% |
| Suppliers | 440/4 | €5,933 | €94 | -€5,839 | -98.4% |
| Advances received on contracts in progress | 46 | €36,696 | €0 | -€36,696 | -100% |
| Taxes, remuneration and social security | 45 | €35,378 | €8,714 | -€26,665 | -75.4% |
| Taxes | 450/3 | €14,578 | €8,714 | -€5,865 | -40.2% |
| Remuneration and social security | 454/9 | €20,800 | €0 | -€20,800 | -100% |
| Other amounts payable | 47/48 | €21,500 | €27,363 | +€5,863 | +27.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,082 | €7,918 | +€837 | +11.8% |
| Other operating charges | 640/8 | €383 | €2,580 | +€2,197 | +573% |
| Gross operating margin | 9900 | €34,534 | -€1,837 | -€36,371 | |
| Operating profit (loss) | 9901 | €27,069 | -€12,336 | -€39,404 | |
| Financial income | 75/76B | €2,785 | €2,874 | +€90 | +3.2% |
| Recurring financial income | 75 | €2,785 | €2,874 | +€90 | +3.2% |
| Financial charges | 65/66B | €6,576 | €1,207 | -€5,369 | -81.7% |
| Recurring financial charges | 65 | €6,576 | €1,207 | -€5,369 | -81.7% |
| Profit (loss) for the period before taxes | 9903 | €23,277 | -€10,668 | -€33,945 | |
| Income taxes | 67/77 | €4,403 | €160 | -€4,243 | -96.4% |
| Profit (loss) for the period | 9904 | €18,874 | -€10,828 | -€29,702 | |
| Profit (loss) for the period to be appropriated | 9905 | €18,874 | -€10,828 | -€29,702 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.