BICRIT: 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.
BICRIT
Largest movements
- Tangible fixed assets +€101,704
up €101,704 (+38.0%), from €267,554 to €369,258
of which Furniture and vehicles: +€91,519
- Receivables within one year +€85,152
up €85,152 (+274.3%), from €31,048 to €116,200
of which Other amounts receivable: +€86,046
- Cash -€75,676
down €75,676 (-33.3%), from €227,553 to €151,877
mainly Investment in fixed assets (net) (-€150,155) and Receivables within one year (-€85,152)
- Current investments -€41,179
down €41,179 (-26.4%), from €155,936 to €114,757
- Reserves +€61,700
up €61,700 (+11.8%), from €521,181 to €582,881
of which Distributable reserves: +€63,560
- Tax, wage and social debts +€17,687
up €17,687 (+147.3%), from €12,007 to €29,694
- Debts after one year -€10,654
down €10,654 (-8.1%), from €131,684 to €121,030
- Financial income +€73,519
up €73,519 (+6305.2%), from €1,166 to €74,685
of which Non-recurring financial income: +€72,297
- Gross operating margin -€31,920
down €31,920 (-18.6%), from €171,314 to €139,394
- Turnover -€21,381
down €21,381 (-6.9%), from €309,055 to €287,674
- Taxes +€16,546
up €16,546 (+43.0%), from €38,457 to €55,003
- Depreciation +€10,588
up €10,588 (+28.0%), from €37,863 to €48,451
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 | €682,091 | €752,092 | +€70,001 | +10.3% |
| Fixed assets | 21/28 | €267,554 | €369,258 | +€101,704 | +38.0% |
| Tangible fixed assets | 22/27 | €267,554 | €369,258 | +€101,704 | +38.0% |
| Land and buildings | 22 | €207,750 | €218,935 | +€11,185 | +5.4% |
| Furniture and vehicles | 24 | €54,184 | €145,703 | +€91,519 | +168.9% |
| Other tangible fixed assets | 26 | €5,620 | €4,620 | -€1,000 | -17.8% |
| Current assets | 29/58 | €414,537 | €382,834 | -€31,703 | -7.6% |
| Amounts receivable within one year | 40/41 | €31,048 | €116,200 | +€85,152 | +274.3% |
| Trade receivables | 40 | €31,043 | €30,149 | -€894 | -2.9% |
| Other amounts receivable | 41 | €5 | €86,051 | +€86,046 | +1720920.0% |
| Current investments | 50/53 | €155,936 | €114,757 | -€41,179 | -26.4% |
| Cash at bank and in hand | 54/58 | €227,553 | €151,877 | -€75,676 | -33.3% |
| Total equity and liabilities | 10/49 | €682,091 | €752,092 | +€70,001 | +10.3% |
| Equity | 10/15 | €527,381 | €589,134 | +€61,753 | +11.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €521,181 | €582,881 | +€61,700 | +11.8% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €519,321 | €582,881 | +€63,560 | +12.2% |
| Profit (loss) carried forward | 14 | - | €53 | +€53 | |
| Amounts payable | 17/49 | €154,710 | €162,958 | +€8,248 | +5.3% |
| Amounts payable after more than one year | 17 | €131,684 | €121,030 | -€10,654 | -8.1% |
| Financial debts | 170/4 | €131,684 | €121,030 | -€10,654 | -8.1% |
| Amounts payable within one year | 42/48 | €23,026 | €41,928 | +€18,902 | +82.1% |
| Current portion of amounts payable after more than one year | 42 | €10,463 | €10,655 | +€192 | +1.8% |
| Trade debts | 44 | €256 | €1,579 | +€1,323 | +516.8% |
| Suppliers | 440/4 | €256 | €1,579 | +€1,323 | +516.8% |
| Taxes, remuneration and social security | 45 | €12,007 | €29,694 | +€17,687 | +147.3% |
| Taxes | 450/3 | €12,007 | €29,694 | +€17,687 | +147.3% |
| Other amounts payable | 47/48 | €300 | - | -€300 | |
| Turnover | 70 | €309,055 | €287,674 | -€21,381 | -6.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €146,602 | €155,745 | +€9,143 | +6.2% |
| Remuneration, social security and pensions | 62 | - | €9 | +€9 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,863 | €48,451 | +€10,588 | +28.0% |
| Other operating charges | 640/8 | €2,181 | €5,412 | +€3,231 | +148.1% |
| Gross operating margin | 9900 | €171,314 | €139,394 | -€31,920 | -18.6% |
| Operating profit (loss) | 9901 | €131,270 | €85,522 | -€45,748 | -34.9% |
| Financial income | 75/76B | €1,166 | €74,685 | +€73,519 | +6305.2% |
| Recurring financial income | 75 | €1,166 | €2,388 | +€1,222 | +104.8% |
| Non-recurring financial income | 76B | - | €72,297 | +€72,297 | |
| Financial charges | 65/66B | €23,624 | €17,451 | -€6,173 | -26.1% |
| Recurring financial charges | 65 | €3,810 | €2,938 | -€872 | -22.9% |
| Non-recurring financial charges | 66B | €19,814 | €14,513 | -€5,301 | -26.8% |
| Profit (loss) for the period before taxes | 9903 | €108,812 | €142,756 | +€33,944 | +31.2% |
| Income taxes | 67/77 | €38,457 | €55,003 | +€16,546 | +43.0% |
| Profit (loss) for the period | 9904 | €70,355 | €87,753 | +€17,398 | +24.7% |
| Profit (loss) for the period to be appropriated | 9905 | €70,355 | €87,753 | +€17,398 | +24.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.