Bialy: 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.
Bialy
Largest movements
- Tangible fixed assets +€88,181
up €88,181 (+702.7%), from €12,549 to €100,730
of which Furniture and vehicles: +€76,762
- Receivables within one year -€2,097
down €2,097 (-81.5%), from €2,573 to €476
- Cash +€2,030
up €2,030 (+131.5%), from €1,543 to €3,573
mainly Other debts (+€128,670) and Depreciation (+€13,165)
- Other debts +€128,670
up €128,670 (+1433.1%), from €8,979 to €137,649
- Trade debts -€22,921
down €22,921 (-97.1%), from €23,616 to €695
- Profit (loss) carried forward -€17,454
down €17,454 (-78.7%), from -€22,186 to -€39,640
- Depreciation +€12,704
up €12,704 (+2758.5%), from €461 to €13,165
- Gross operating margin +€8,345
up €8,345 (+70.3%), from -€11,873 to -€3,528
- Financial charges +€500
up €500 (+188.2%), from €265 to €765
of which Non-recurring financial charges: +€501
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 | €16,665 | €104,904 | +€88,239 | +529.5% |
| Fixed assets | 21/28 | €12,549 | €100,730 | +€88,181 | +702.7% |
| Tangible fixed assets | 22/27 | €12,549 | €100,730 | +€88,181 | +702.7% |
| Furniture and vehicles | 24 | €3,639 | €80,401 | +€76,762 | +2109.2% |
| Other tangible fixed assets | 26 | €8,910 | €20,329 | +€11,419 | +128.2% |
| Current assets | 29/58 | €4,116 | €4,174 | +€58 | +1.4% |
| Amounts receivable within one year | 40/41 | €2,573 | €476 | -€2,097 | -81.5% |
| Other amounts receivable | 41 | €2,573 | €476 | -€2,097 | -81.5% |
| Cash at bank and in hand | 54/58 | €1,543 | €3,573 | +€2,030 | +131.5% |
| Deferred charges and accrued income | 490/1 | - | €124 | +€124 | |
| Total equity and liabilities | 10/49 | €16,665 | €104,904 | +€88,239 | +529.5% |
| Equity | 10/15 | -€15,986 | -€33,440 | -€17,454 | -109.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,186 | -€39,640 | -€17,454 | -78.7% |
| Amounts payable | 17/49 | €32,651 | €138,344 | +€105,693 | +323.7% |
| Amounts payable within one year | 42/48 | €32,595 | €138,344 | +€105,749 | +324.4% |
| Trade debts | 44 | €23,616 | €695 | -€22,921 | -97.1% |
| Suppliers | 440/4 | €23,616 | €695 | -€22,921 | -97.1% |
| Other amounts payable | 47/48 | €8,979 | €137,649 | +€128,670 | +1433.1% |
| Accrued charges and deferred income | 492/3 | €57 | - | -€57 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €461 | €13,165 | +€12,704 | +2758.5% |
| Gross operating margin | 9900 | -€11,873 | -€3,528 | +€8,345 | +70.3% |
| Operating profit (loss) | 9901 | -€12,333 | -€16,693 | -€4,359 | -35.3% |
| Financial income | 75/76B | €7 | €4 | -€3 | -46.7% |
| Recurring financial income | 75 | €7 | €4 | -€3 | -46.7% |
| Financial charges | 65/66B | €265 | €765 | +€500 | +188.2% |
| Recurring financial charges | 65 | €106 | €104 | -€1 | -1.2% |
| Non-recurring financial charges | 66B | €160 | €661 | +€501 | +313.4% |
| Profit (loss) for the period before taxes | 9903 | -€12,592 | -€17,454 | -€4,862 | -38.6% |
| Income taxes | 67/77 | €2 | - | -€2 | |
| Profit (loss) for the period | 9904 | -€12,594 | -€17,454 | -€4,860 | -38.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,594 | -€17,454 | -€4,860 | -38.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.