BIAGGI: what changed
Two fiscal 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.
BIAGGI
Largest movements
- Receivables within one year +€20,274
up €20,274 (+9.6%), from €210,352 to €230,625
of which Other amounts receivable: +€20,274
- Tangible fixed assets -€11,760
down €11,760 (-5.1%), from €229,159 to €217,399
- Other debts +€11,540
up €11,540 (+5.3%), from €218,416 to €229,956
- Debts after one year -€10,000
down €10,000 (-25.0%), from €40,000 to €30,000
- Reserves +€6,000
up €6,000 (+4.9%), from €121,284 to €127,284
of which Distributable reserves: +€6,000
- Financial charges -€1,578
down €1,578 (-15.4%), from €10,282 to €8,704
- Financial income -€1,376
down €1,376 (-18.3%), from €7,501 to €6,125
- Gross operating margin +€778
up €778 (+3.1%), from €25,189 to €25,967
- Other operating charges -€481
down €481 (-15.1%), from €3,185 to €2,703
- Taxes +€389
up €389 (+15.6%), from €2,488 to €2,877
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.
Cash bridge derived
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 | €441,135 | €448,706 | +€7,571 | +1.7% |
| Fixed assets | 21/28 | €229,159 | €217,399 | -€11,760 | -5.1% |
| Tangible fixed assets | 22/27 | €229,159 | €217,399 | -€11,760 | -5.1% |
| Land and buildings | 22 | €229,159 | €217,399 | -€11,760 | -5.1% |
| Current assets | 29/58 | €211,976 | €231,307 | +€19,331 | +9.1% |
| Amounts receivable within one year | 40/41 | €210,352 | €230,625 | +€20,274 | +9.6% |
| Trade receivables | 40 | €30,000 | €30,000 | = | 0.0% |
| Other amounts receivable | 41 | €180,352 | €200,625 | +€20,274 | +11.2% |
| Cash at bank and in hand | 54/58 | €1,267 | €313 | -€954 | -75.3% |
| Deferred charges and accrued income | 490/1 | €357 | €369 | +€11 | +3.1% |
| Total equity and liabilities | 10/49 | €441,135 | €448,706 | +€7,571 | +1.7% |
| Equity | 10/15 | €170,430 | €176,478 | +€6,049 | +3.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €121,284 | €127,284 | +€6,000 | +4.9% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €121,284 | €127,284 | +€6,000 | +4.9% |
| Profit (loss) carried forward | 14 | €30,546 | €30,595 | +€49 | +0.2% |
| Amounts payable | 17/49 | €270,705 | €272,227 | +€1,522 | +0.6% |
| Amounts payable after more than one year | 17 | €40,000 | €30,000 | -€10,000 | -25.0% |
| Other amounts payable | 178/9 | €40,000 | €30,000 | -€10,000 | -25.0% |
| Amounts payable within one year | 42/48 | €227,973 | €239,578 | +€11,604 | +5.1% |
| Trade debts | 44 | €645 | €2,322 | +€1,677 | +259.8% |
| Suppliers | 440/4 | €645 | €2,322 | +€1,677 | +259.8% |
| Taxes, remuneration and social security | 45 | €8,912 | €7,300 | -€1,613 | -18.1% |
| Taxes | 450/3 | €8,912 | €7,300 | -€1,613 | -18.1% |
| Other amounts payable | 47/48 | €218,416 | €229,956 | +€11,540 | +5.3% |
| Accrued charges and deferred income | 492/3 | €2,732 | €2,650 | -€82 | -3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,760 | €11,760 | = | 0.0% |
| Other operating charges | 640/8 | €3,185 | €2,703 | -€481 | -15.1% |
| Gross operating margin | 9900 | €25,189 | €25,967 | +€778 | +3.1% |
| Operating profit (loss) | 9901 | €10,244 | €11,504 | +€1,260 | +12.3% |
| Financial income | 75/76B | €7,501 | €6,125 | -€1,376 | -18.3% |
| Recurring financial income | 75 | €7,501 | €6,125 | -€1,376 | -18.3% |
| Financial charges | 65/66B | €10,282 | €8,704 | -€1,578 | -15.4% |
| Recurring financial charges | 65 | €10,282 | €8,704 | -€1,578 | -15.4% |
| Profit (loss) for the period before taxes | 9903 | €7,463 | €8,925 | +€1,462 | +19.6% |
| Income taxes | 67/77 | €2,488 | €2,877 | +€389 | +15.6% |
| Profit (loss) for the period | 9904 | €4,976 | €6,049 | +€1,073 | +21.6% |
| Profit (loss) for the period to be appropriated | 9905 | €4,976 | €6,049 | +€1,073 | +21.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.