BIAOLI: 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.
BIAOLI
Largest movements
- Cash -€844
down €844 (-10.3%), from €8,170 to €7,326
mainly Net result for the year (-€3,552) and Investment in fixed assets (net) (-€1,024)
- Tangible fixed assets +€689
up €689 (+50.5%), from €1,363 to €2,052
- Other debts +€4,500
up €4,500 (+15.7%), from €28,697 to €33,196
- Profit (loss) carried forward -€3,552
down €3,552 (-8.5%), from -€41,948 to -€45,500
- Trade debts -€576
down €576 (-22.4%), from €2,572 to €1,996
- Tax, wage and social debts -€378
down €378 (-15.6%), from €2,424 to €2,046
- Gross operating margin +€4,224
up €4,224 (+71.6%), from -€5,899 to -€1,674
- Depreciation +€80
up €80 (+31.5%), from €255 to €335
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 | €11,284 | €11,277 | -€7 | -0.1% |
| Fixed assets | 21/28 | €1,363 | €2,052 | +€689 | +50.5% |
| Tangible fixed assets | 22/27 | €1,363 | €2,052 | +€689 | +50.5% |
| Furniture and vehicles | 24 | €1,363 | €2,052 | +€689 | +50.5% |
| Current assets | 29/58 | €9,921 | €9,226 | -€696 | -7.0% |
| Stocks and contracts in progress | 3 | €1,277 | €1,341 | +€63 | +5.0% |
| Stocks | 30/36 | €1,277 | €1,341 | +€63 | +5.0% |
| Cash at bank and in hand | 54/58 | €8,170 | €7,326 | -€844 | -10.3% |
| Deferred charges and accrued income | 490/1 | €473 | €558 | +€85 | +17.9% |
| Total equity and liabilities | 10/49 | €11,284 | €11,277 | -€7 | -0.1% |
| Equity | 10/15 | -€23,258 | -€26,810 | -€3,552 | -15.3% |
| Contributions | 10/11 | €18,590 | €18,590 | = | 0.0% |
| Reserves | 13 | €100 | €100 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€41,948 | -€45,500 | -€3,552 | -8.5% |
| Amounts payable | 17/49 | €34,542 | €38,087 | +€3,545 | +10.3% |
| Amounts payable within one year | 42/48 | €33,692 | €37,238 | +€3,545 | +10.5% |
| Trade debts | 44 | €2,572 | €1,996 | -€576 | -22.4% |
| Suppliers | 440/4 | €2,572 | €1,996 | -€576 | -22.4% |
| Taxes, remuneration and social security | 45 | €2,424 | €2,046 | -€378 | -15.6% |
| Taxes | 450/3 | €2,424 | €2,046 | -€378 | -15.6% |
| Other amounts payable | 47/48 | €28,697 | €33,196 | +€4,500 | +15.7% |
| Accrued charges and deferred income | 492/3 | €850 | €850 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €255 | €335 | +€80 | +31.5% |
| Other operating charges | 640/8 | €1,329 | €1,312 | -€17 | -1.3% |
| Gross operating margin | 9900 | -€5,899 | -€1,674 | +€4,224 | +71.6% |
| Operating profit (loss) | 9901 | -€7,483 | -€3,322 | +€4,161 | +55.6% |
| Financial income | 75/76B | €25 | €40 | +€15 | +60.1% |
| Recurring financial income | 75 | €25 | €40 | +€15 | +60.1% |
| Financial charges | 65/66B | €88 | €111 | +€23 | +26.1% |
| Recurring financial charges | 65 | €88 | €111 | +€23 | +26.1% |
| Profit (loss) for the period before taxes | 9903 | -€7,546 | -€3,393 | +€4,153 | +55.0% |
| Income taxes | 67/77 | €151 | €160 | +€9 | +5.8% |
| Profit (loss) for the period | 9904 | -€7,696 | -€3,552 | +€4,144 | +53.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,696 | -€3,552 | +€4,144 | +53.8% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.