BIA'S: 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'S
Largest movements
- Cash -€12,264
down €12,264 (-86.4%), from €14,188 to €1,924
mainly Receivables within one year (-€9,067) and Stocks and contracts (-€4,045)
- Receivables within one year +€9,067
up €9,067 (+10.9%), from €83,347 to €92,414
- Stocks and contracts +€4,045
up €4,045 (+226%), from €1,793 to €5,838
- Other debts -€1,240
no longer reported in 2025 (was €1,240)
- Trade debts +€1,221
up €1,221 (+13.2%), from €9,221 to €10,442
- Gross operating margin +€13,137
up €13,137 (+258%), from €5,090 to €18,227
- Other operating charges +€5,702
up €5,702 (+107%), from €5,334 to €11,036
- Taxes +€4,884
up €4,884 (+666%), from €733 to €5,617
- Staff costs -€1,391
down €1,391 (-80.9%), from €1,719 to €329
- Financial charges -€630
down €630 (-46.4%), from €1,356 to €726
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 | €104,271 | €104,654 | +€383 | +0.4% |
| Fixed assets | 21/28 | €4,942 | €4,478 | -€465 | -9.4% |
| Tangible fixed assets | 22/27 | €1,542 | €1,078 | -€465 | -30.1% |
| Plant, machinery and equipment | 23 | €1,542 | €1,078 | -€465 | -30.1% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Financial fixed assets | 28 | €3,400 | €3,400 | = | 0.0% |
| Current assets | 29/58 | €99,329 | €100,176 | +€848 | +0.9% |
| Stocks and contracts in progress | 3 | €1,793 | €5,838 | +€4,045 | +226% |
| Stocks | 30/36 | €1,793 | €5,838 | +€4,045 | +226% |
| Amounts receivable within one year | 40/41 | €83,347 | €92,414 | +€9,067 | +10.9% |
| Other amounts receivable | 41 | €83,347 | €92,414 | +€9,067 | +10.9% |
| Cash at bank and in hand | 54/58 | €14,188 | €1,924 | -€12,264 | -86.4% |
| Total equity and liabilities | 10/49 | €104,271 | €104,654 | +€383 | +0.4% |
| Equity | 10/15 | €93,148 | €93,203 | +€55 | +0.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €86,948 | €87,003 | +€55 | +0.1% |
| Amounts payable | 17/49 | €11,123 | €11,451 | +€328 | +2.9% |
| Amounts payable within one year | 42/48 | €11,123 | €11,451 | +€328 | +2.9% |
| Trade debts | 44 | €9,221 | €10,442 | +€1,221 | +13.2% |
| Suppliers | 440/4 | €9,221 | €10,442 | +€1,221 | +13.2% |
| Taxes, remuneration and social security | 45 | €662 | €1,009 | +€347 | +52.4% |
| Taxes | 450/3 | €662 | €1,009 | +€347 | +52.4% |
| Other amounts payable | 47/48 | €1,240 | - | -€1,240 | |
| Remuneration, social security and pensions | 62 | €1,719 | €329 | -€1,391 | -80.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €465 | €465 | = | 0.0% |
| Other operating charges | 640/8 | €5,334 | €11,036 | +€5,702 | +107% |
| Gross operating margin | 9900 | €5,090 | €18,227 | +€13,137 | +258% |
| Operating profit (loss) | 9901 | -€2,427 | €6,399 | +€8,826 | |
| Financial income | 75/76B | €263 | - | -€263 | |
| Recurring financial income | 75 | €263 | - | -€263 | |
| Financial charges | 65/66B | €1,356 | €726 | -€630 | -46.4% |
| Recurring financial charges | 65 | €1,356 | €726 | -€630 | -46.4% |
| Profit (loss) for the period before taxes | 9903 | -€3,520 | €5,673 | +€9,193 | |
| Income taxes | 67/77 | €733 | €5,617 | +€4,884 | +666% |
| Profit (loss) for the period | 9904 | -€4,253 | €55 | +€4,309 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,253 | €55 | +€4,309 |
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 29 October 2026 via checked.be.