Bias Technics: 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.
Bias Technics
Largest movements
- Receivables after one year +€63,000
new in 2025: €63,000
- Receivables within one year -€32,569
down €32,569 (-54.6%), from €59,678 to €27,109
of which Other amounts receivable: -€41,749
- Deferred charges and accrued income -€2,340
down €2,340 (-100.0%), from €2,340 to €0
- Cash +€1,997
up €1,997 (+416.9%), from €479 to €2,476
mainly Net result for the year (+€39,781) and Receivables within one year (+€32,569)
- Reserves +€39,781
up €39,781 (+217.0%), from €18,331 to €58,112
- Other debts -€15,000
down €15,000 (-100.0%), from €15,000 to €0
- Tax, wage and social debts +€9,633
up €9,633 (+45.6%), from €21,135 to €30,768
- Trade debts -€2,482
down €2,482 (-77.9%), from €3,188 to €705
- Accrued charges and deferred income -€1,844
down €1,844 (-100.0%), from €1,844 to €0
- Taxes +€4,309
up €4,309 (+61.0%), from €7,066 to €11,375
- Financial income -€1,711
down €1,711 (-92.8%), from €1,843 to €132
- Financial charges -€1,645
down €1,645 (-46.5%), from €3,535 to €1,890
- Staff costs -€1,135
down €1,135 (-100.0%), from €1,135 to €0
- Other operating charges +€833
up €833 (+192.4%), from €433 to €1,266
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 | €62,498 | €92,585 | +€30,088 | +48.1% |
| Current assets | 29/58 | €62,498 | €92,585 | +€30,088 | +48.1% |
| Amounts receivable after more than one year | 29 | - | €63,000 | +€63,000 | |
| Other amounts receivable | 291 | - | €63,000 | +€63,000 | |
| Amounts receivable within one year | 40/41 | €59,678 | €27,109 | -€32,569 | -54.6% |
| Trade receivables | 40 | €2,932 | €12,112 | +€9,180 | +313.1% |
| Other amounts receivable | 41 | €56,747 | €14,997 | -€41,749 | -73.6% |
| Cash at bank and in hand | 54/58 | €479 | €2,476 | +€1,997 | +416.9% |
| Deferred charges and accrued income | 490/1 | €2,340 | €0 | -€2,340 | -100.0% |
| Total equity and liabilities | 10/49 | €62,498 | €92,585 | +€30,088 | +48.1% |
| Equity | 10/15 | €21,331 | €61,112 | +€39,781 | +186.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €18,331 | €58,112 | +€39,781 | +217.0% |
| Distributable reserves | 133 | €18,331 | €58,112 | +€39,781 | +217.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €41,167 | €31,474 | -€9,694 | -23.5% |
| Amounts payable within one year | 42/48 | €39,323 | €31,474 | -€7,850 | -20.0% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €3,188 | €705 | -€2,482 | -77.9% |
| Suppliers | 440/4 | €3,188 | €705 | -€2,482 | -77.9% |
| Taxes, remuneration and social security | 45 | €21,135 | €30,768 | +€9,633 | +45.6% |
| Taxes | 450/3 | €21,135 | €30,768 | +€9,633 | +45.6% |
| Other amounts payable | 47/48 | €15,000 | €0 | -€15,000 | -100.0% |
| Accrued charges and deferred income | 492/3 | €1,844 | €0 | -€1,844 | -100.0% |
| Remuneration, social security and pensions | 62 | €1,135 | €0 | -€1,135 | -100.0% |
| Other operating charges | 640/8 | €433 | €1,266 | +€833 | +192.4% |
| Non-recurring operating charges | 66A | €6,465 | €0 | -€6,465 | -100.0% |
| Gross operating margin | 9900 | €53,442 | €54,180 | +€738 | +1.4% |
| Operating profit (loss) | 9901 | €45,409 | €52,914 | +€7,505 | +16.5% |
| Financial income | 75/76B | €1,843 | €132 | -€1,711 | -92.8% |
| Recurring financial income | 75 | €1,843 | €132 | -€1,711 | -92.8% |
| Financial charges | 65/66B | €3,535 | €1,890 | -€1,645 | -46.5% |
| Recurring financial charges | 65 | €3,535 | €1,890 | -€1,645 | -46.5% |
| Profit (loss) for the period before taxes | 9903 | €43,717 | €51,156 | +€7,439 | +17.0% |
| Income taxes | 67/77 | €7,066 | €11,375 | +€4,309 | +61.0% |
| Profit (loss) for the period | 9904 | €36,652 | €39,781 | +€3,130 | +8.5% |
| Profit (loss) for the period to be appropriated | 9905 | €36,652 | €39,781 | +€3,130 | +8.5% |
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 8 October 2026 via checked.be.