BIATIF: 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.
BIATIF
Largest movements
- Cash +€2,157
up €2,157 (+1,539%), from €140 to €2,297
mainly Other debts (+€2,850) and Trade debts (+€290)
- Tangible fixed assets -€137
no longer reported in 2025 (was €137)
- Receivables within one year -€63
down €63 (-32.2%), from €197 to €134
of which Other amounts receivable: -€163
- Other debts +€2,850
up €2,850 (+211%), from €1,352 to €4,202
- Profit (loss) carried forward -€1,194
down €1,194 (-53.4%), from -€2,235 to -€3,429
- Trade debts +€290
new in 2025: €290
- Gross operating margin +€4,639
up €4,639 (+86.4%), from -€5,369 to -€729
- Financial income -€1,143
no longer reported in 2025 (was €1,143)
- Financial charges -€653
down €653 (-71.4%), from €915 to €261
- Write-downs +€329
no longer reported in 2025 (was -€329)
- Depreciation -€260
down €260 (-65.5%), from €397 to €137
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 | €4,117 | €6,063 | +€1,946 | +47.3% |
| Fixed assets | 21/28 | €137 | - | -€137 | |
| Tangible fixed assets | 22/27 | €137 | - | -€137 | |
| Furniture and vehicles | 24 | €137 | - | -€137 | |
| Current assets | 29/58 | €3,980 | €6,063 | +€2,083 | +52.4% |
| Stocks and contracts in progress | 3 | €3,632 | €3,632 | = | 0.0% |
| Stocks | 30/36 | €3,632 | €3,632 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €197 | €134 | -€63 | -32.2% |
| Trade receivables | 40 | - | €100 | +€100 | |
| Other amounts receivable | 41 | €197 | €34 | -€163 | -82.8% |
| Cash at bank and in hand | 54/58 | €140 | €2,297 | +€2,157 | +1,539% |
| Deferred charges and accrued income | 490/1 | €10 | - | -€10 | |
| Total equity and liabilities | 10/49 | €4,117 | €6,063 | +€1,946 | +47.3% |
| Equity | 10/15 | €2,765 | €1,571 | -€1,194 | -43.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,235 | -€3,429 | -€1,194 | -53.4% |
| Amounts payable | 17/49 | €1,352 | €4,492 | +€3,140 | +232% |
| Amounts payable within one year | 42/48 | €1,352 | €4,492 | +€3,140 | +232% |
| Trade debts | 44 | - | €290 | +€290 | |
| Suppliers | 440/4 | - | €290 | +€290 | |
| Other amounts payable | 47/48 | €1,352 | €4,202 | +€2,850 | +211% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €397 | €137 | -€260 | -65.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€329 | - | +€329 | |
| Other operating charges | 640/8 | €64 | €66 | +€2 | +3.0% |
| Gross operating margin | 9900 | -€5,369 | -€729 | +€4,639 | +86.4% |
| Operating profit (loss) | 9901 | -€5,501 | -€932 | +€4,568 | +83.1% |
| Financial income | 75/76B | €1,143 | - | -€1,143 | |
| Recurring financial income | 75 | €1,143 | - | -€1,143 | |
| Financial charges | 65/66B | €915 | €261 | -€653 | -71.4% |
| Recurring financial charges | 65 | €915 | €261 | -€653 | -71.4% |
| Profit (loss) for the period before taxes | 9903 | -€5,273 | -€1,194 | +€4,079 | +77.4% |
| Profit (loss) for the period | 9904 | -€5,273 | -€1,194 | +€4,079 | +77.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,273 | -€1,194 | +€4,079 | +77.4% |
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 24 October 2026 via checked.be.