BIA.IT: 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.
BIA.IT
Largest movements
- Cash +€12,131
up €12,131 (+43.2%), from €28,112 to €40,243
mainly Receivables within one year (+€12,081) and Depreciation (+€11,942)
- Receivables within one year -€12,081
down €12,081 (-30.3%), from €39,848 to €27,767
of which Trade receivables: -€12,081
- Tangible fixed assets -€11,942
down €11,942 (-74.2%), from €16,090 to €4,148
- Stocks and contracts +€2,933
up €2,933 (+60.4%), from €4,856 to €7,789
- Deferred charges and accrued income -€1,187
down €1,187 (-82.7%), from €1,436 to €249
- Debts after one year -€7,609
down €7,609 (-55.4%), from €13,736 to €6,127
- Accrued charges and deferred income -€5,312
down €5,312 (-79.8%), from €6,656 to €1,344
- Profit (loss) carried forward +€4,301
up €4,301, from -€133 to €4,168
- Trade debts -€3,803
down €3,803 (-12.0%), from €31,644 to €27,841
- Other debts +€1,587
up €1,587 (+308%), from €515 to €2,102
- Staff costs +€6,645
up €6,645 (+671%), from €990 to €7,635
- Gross operating margin +€2,660
up €2,660 (+10.4%), from €25,462 to €28,122
- Taxes -€1,712
down €1,712 (-44.5%), from €3,850 to €2,138
- Depreciation -€1,193
down €1,193 (-9.1%), from €13,135 to €11,942
- Financial income +€937
up €937 (+93,700%), from €1 to €938
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 | €90,609 | €80,463 | -€10,146 | -11.2% |
| Fixed assets | 21/28 | €16,357 | €4,415 | -€11,942 | -73.0% |
| Tangible fixed assets | 22/27 | €16,090 | €4,148 | -€11,942 | -74.2% |
| Furniture and vehicles | 24 | €16,090 | €4,148 | -€11,942 | -74.2% |
| Financial fixed assets | 28 | €267 | €267 | = | 0.0% |
| Current assets | 29/58 | €74,252 | €76,048 | +€1,796 | +2.4% |
| Stocks and contracts in progress | 3 | €4,856 | €7,789 | +€2,933 | +60.4% |
| Stocks | 30/36 | €4,856 | €7,789 | +€2,933 | +60.4% |
| Amounts receivable within one year | 40/41 | €39,848 | €27,767 | -€12,081 | -30.3% |
| Trade receivables | 40 | €39,458 | €27,377 | -€12,081 | -30.6% |
| Other amounts receivable | 41 | €390 | €390 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €28,112 | €40,243 | +€12,131 | +43.2% |
| Deferred charges and accrued income | 490/1 | €1,436 | €249 | -€1,187 | -82.7% |
| Total equity and liabilities | 10/49 | €90,609 | €80,463 | -€10,146 | -11.2% |
| Equity | 10/15 | €20,327 | €24,628 | +€4,301 | +21.2% |
| 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 | -€133 | €4,168 | +€4,301 | |
| Amounts payable | 17/49 | €70,282 | €55,835 | -€14,447 | -20.6% |
| Amounts payable after more than one year | 17 | €13,736 | €6,127 | -€7,609 | -55.4% |
| Financial debts | 170/4 | €13,736 | €6,127 | -€7,609 | -55.4% |
| Amounts payable within one year | 42/48 | €49,890 | €48,364 | -€1,526 | -3.1% |
| Current portion of amounts payable after more than one year | 42 | €7,413 | €7,609 | +€196 | +2.6% |
| Trade debts | 44 | €31,644 | €27,841 | -€3,803 | -12.0% |
| Suppliers | 440/4 | €31,644 | €27,841 | -€3,803 | -12.0% |
| Taxes, remuneration and social security | 45 | €10,318 | €10,812 | +€494 | +4.8% |
| Taxes | 450/3 | €6,068 | €5,624 | -€444 | -7.3% |
| Remuneration and social security | 454/9 | €4,250 | €5,188 | +€938 | +22.1% |
| Other amounts payable | 47/48 | €515 | €2,102 | +€1,587 | +308% |
| Accrued charges and deferred income | 492/3 | €6,656 | €1,344 | -€5,312 | -79.8% |
| Remuneration, social security and pensions | 62 | €990 | €7,635 | +€6,645 | +671% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,135 | €11,942 | -€1,193 | -9.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,684 | €1,579 | -€105 | -6.2% |
| Other operating charges | 640/8 | €1,034 | €684 | -€350 | -33.8% |
| Gross operating margin | 9900 | €25,462 | €28,122 | +€2,660 | +10.4% |
| Operating profit (loss) | 9901 | €8,619 | €6,282 | -€2,337 | -27.1% |
| Financial income | 75/76B | €1 | €938 | +€937 | +93,700% |
| Recurring financial income | 75 | €1 | €938 | +€937 | +93,700% |
| Financial charges | 65/66B | €1,061 | €781 | -€280 | -26.4% |
| Recurring financial charges | 65 | €1,061 | €781 | -€280 | -26.4% |
| Profit (loss) for the period before taxes | 9903 | €7,559 | €6,439 | -€1,120 | -14.8% |
| Income taxes | 67/77 | €3,850 | €2,138 | -€1,712 | -44.5% |
| Profit (loss) for the period | 9904 | €3,709 | €4,301 | +€592 | +16.0% |
| Profit (loss) for the period to be appropriated | 9905 | €3,709 | €4,301 | +€592 | +16.0% |
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 28 October 2026 via checked.be.