BICER: 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.
BICER
Largest movements
- Cash -€32,534
down €32,534 (-83.6%), from €38,933 to €6,400
mainly Trade debts (-€20,963) and Investment in fixed assets (net) (-€14,819)
- Tangible fixed assets +€10,412
up €10,412 (+54.7%), from €19,031 to €29,443
of which Other tangible fixed assets: +€6,142
- Stocks and contracts +€6,000
up €6,000 (+5.9%), from €101,709 to €107,709
- Receivables within one year -€5,627
down €5,627 (-36.6%), from €15,392 to €9,765
of which Other amounts receivable: -€9,598
- Trade debts -€20,963
down €20,963 (-53.0%), from €39,588 to €18,625
- Turnover -€930,970
no longer reported in 2025 (was €930,970)
- Purchases and services -€888,503
no longer reported in 2025 (was €888,503)
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 | €175,065 | €154,000 | -€21,066 | -12.0% |
| Fixed assets | 21/28 | €19,031 | €29,443 | +€10,412 | +54.7% |
| Tangible fixed assets | 22/27 | €19,031 | €29,443 | +€10,412 | +54.7% |
| Plant, machinery and equipment | 23 | €834 | €5,358 | +€4,524 | +542.5% |
| Furniture and vehicles | 24 | €1,497 | €1,243 | -€254 | -17.0% |
| Other tangible fixed assets | 26 | €16,700 | €22,842 | +€6,142 | +36.8% |
| Current assets | 29/58 | €156,035 | €124,557 | -€31,478 | -20.2% |
| Stocks and contracts in progress | 3 | €101,709 | €107,709 | +€6,000 | +5.9% |
| Stocks | 30/36 | €101,709 | €107,709 | +€6,000 | +5.9% |
| Amounts receivable within one year | 40/41 | €15,392 | €9,765 | -€5,627 | -36.6% |
| Trade receivables | 40 | €1,620 | €5,590 | +€3,971 | +245.2% |
| Other amounts receivable | 41 | €13,773 | €4,175 | -€9,598 | -69.7% |
| Cash at bank and in hand | 54/58 | €38,933 | €6,400 | -€32,534 | -83.6% |
| Deferred charges and accrued income | 490/1 | - | €683 | +€683 | |
| Total equity and liabilities | 10/49 | €175,065 | €154,000 | -€21,066 | -12.0% |
| Equity | 10/15 | €123,992 | €125,482 | +€1,490 | +1.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €109,133 | €109,133 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €107,273 | €107,273 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,659 | €10,149 | +€1,490 | +17.2% |
| Amounts payable | 17/49 | €51,073 | €28,518 | -€22,556 | -44.2% |
| Amounts payable within one year | 42/48 | €51,073 | €28,518 | -€22,556 | -44.2% |
| Trade debts | 44 | €39,588 | €18,625 | -€20,963 | -53.0% |
| Suppliers | 440/4 | €39,588 | €18,625 | -€20,963 | -53.0% |
| Advances received on contracts in progress | 46 | €83 | - | -€83 | |
| Taxes, remuneration and social security | 45 | €3,403 | €1,893 | -€1,510 | -44.4% |
| Taxes | 450/3 | €69 | €226 | +€157 | +227.0% |
| Remuneration and social security | 454/9 | €3,333 | €1,667 | -€1,667 | -50.0% |
| Other amounts payable | 47/48 | €8,000 | €8,000 | = | 0.0% |
| Turnover | 70 | €930,970 | - | -€930,970 | |
| Goods, raw materials, services and sundry goods | 60/61 | €888,503 | - | -€888,503 | |
| Remuneration, social security and pensions | 62 | €31,961 | €31,825 | -€136 | -0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,403 | €4,407 | -€996 | -18.4% |
| Other operating charges | 640/8 | €1,351 | €1,597 | +€246 | +18.2% |
| Gross operating margin | 9900 | €42,467 | €42,408 | -€59 | -0.1% |
| Operating profit (loss) | 9901 | €3,752 | €4,579 | +€827 | +22.0% |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €181 | €798 | +€616 | +339.9% |
| Recurring financial charges | 65 | €181 | €798 | +€616 | +339.9% |
| Profit (loss) for the period before taxes | 9903 | €3,571 | €3,784 | +€213 | +6.0% |
| Income taxes | 67/77 | - | €2,294 | +€2,294 | |
| Profit (loss) for the period | 9904 | €3,571 | €1,490 | -€2,081 | -58.3% |
| Profit (loss) for the period to be appropriated | 9905 | €3,571 | €1,490 | -€2,081 | -58.3% |
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 5 October 2026 via checked.be.