BI4U: 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.
BI4U
Largest movements
- Current investments +€60,023
new in 2025: €60,023
- Tangible fixed assets -€28,157
down €28,157 (-12.4%), from €226,239 to €198,082
- Receivables within one year +€19,095
up €19,095 (+215%), from €8,876 to €27,972
of which Trade receivables: +€27,263
- Profit (loss) carried forward +€73,047
up €73,047 (+81.0%), from €90,178 to €163,226
- Reserves -€21,807
down €21,807 (-35.3%), from €61,860 to €40,053
- Tax, wage and social debts +€16,988
up €16,988 (+150%), from €11,347 to €28,335
of which Taxes: +€16,988
- Debts after one year -€15,928
down €15,928 (-11.6%), from €137,338 to €121,410
- Current portion of long-term debt -€12,977
down €12,977 (-44.9%), from €28,905 to €15,928
- Gross operating margin +€52,060
up €52,060 (+40.8%), from €127,655 to €179,715
- Taxes +€11,129
up €11,129 (+40.5%), from €27,475 to €38,604
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 | €336,032 | €387,552 | +€51,520 | +15.3% |
| Fixed assets | 21/28 | €226,239 | €198,082 | -€28,157 | -12.4% |
| Tangible fixed assets | 22/27 | €226,239 | €198,082 | -€28,157 | -12.4% |
| Land and buildings | 22 | €184,882 | €171,532 | -€13,350 | -7.2% |
| Plant, machinery and equipment | 23 | €23,451 | €22,150 | -€1,301 | -5.5% |
| Furniture and vehicles | 24 | €17,906 | €4,400 | -€13,506 | -75.4% |
| Current assets | 29/58 | €109,793 | €189,471 | +€79,677 | +72.6% |
| Amounts receivable within one year | 40/41 | €8,876 | €27,972 | +€19,095 | +215% |
| Trade receivables | 40 | €0 | €27,263 | +€27,263 | |
| Other amounts receivable | 41 | €8,876 | €708 | -€8,168 | -92.0% |
| Current investments | 50/53 | - | €60,023 | +€60,023 | |
| Cash at bank and in hand | 54/58 | €93,058 | €94,327 | +€1,269 | +1.4% |
| Deferred charges and accrued income | 490/1 | €7,859 | €7,149 | -€710 | -9.0% |
| Total equity and liabilities | 10/49 | €336,032 | €387,552 | +€51,520 | +15.3% |
| Equity | 10/15 | €158,238 | €221,879 | +€63,641 | +40.2% |
| Contributions | 10/11 | €6,200 | €18,600 | +€12,400 | +200% |
| Reserves | 13 | €61,860 | €40,053 | -€21,807 | -35.3% |
| Distributable reserves | 133 | €61,860 | €40,053 | -€21,807 | -35.3% |
| Profit (loss) carried forward | 14 | €90,178 | €163,226 | +€73,047 | +81.0% |
| Amounts payable | 17/49 | €177,794 | €165,673 | -€12,121 | -6.8% |
| Amounts payable after more than one year | 17 | €137,338 | €121,410 | -€15,928 | -11.6% |
| Financial debts | 170/4 | €137,338 | €121,410 | -€15,928 | -11.6% |
| Amounts payable within one year | 42/48 | €40,456 | €44,263 | +€3,807 | +9.4% |
| Current portion of amounts payable after more than one year | 42 | €28,905 | €15,928 | -€12,977 | -44.9% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €204 | €0 | -€204 | -100% |
| Suppliers | 440/4 | €204 | €0 | -€204 | -100% |
| Taxes, remuneration and social security | 45 | €11,347 | €28,335 | +€16,988 | +150% |
| Taxes | 450/3 | €11,347 | €28,335 | +€16,988 | +150% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,997 | €32,934 | -€64 | -0.2% |
| Other operating charges | 640/8 | €1,383 | €1,426 | +€43 | +3.1% |
| Gross operating margin | 9900 | €127,655 | €179,715 | +€52,060 | +40.8% |
| Operating profit (loss) | 9901 | €93,275 | €145,356 | +€52,081 | +55.8% |
| Financial income | 75/76B | €25 | €419 | +€394 | +1,560% |
| Recurring financial income | 75 | €25 | €419 | +€394 | +1,560% |
| Financial charges | 65/66B | €3,343 | €2,989 | -€354 | -10.6% |
| Recurring financial charges | 65 | €3,343 | €2,989 | -€354 | -10.6% |
| Profit (loss) for the period before taxes | 9903 | €89,957 | €142,786 | +€52,829 | +58.7% |
| Income taxes | 67/77 | €27,475 | €38,604 | +€11,129 | +40.5% |
| Profit (loss) for the period | 9904 | €62,482 | €104,182 | +€41,701 | +66.7% |
| Profit (loss) for the period to be appropriated | 9905 | €62,482 | €104,182 | +€41,701 | +66.7% |
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 18 October 2026 via checked.be.