BieZonder: 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.
BieZonder
Largest movements
- Receivables within one year -€7,696
down €7,696 (-63.7%), from €12,080 to €4,384
- Tangible fixed assets -€6,726
down €6,726 (-25.5%), from €26,344 to €19,618
- Deferred charges and accrued income +€6,069
up €6,069 (+1,551%), from €391 to €6,460
- Receivables after one year +€5,000
new in 2025: €5,000
- Cash -€1,197
down €1,197 (-3.4%), from €35,053 to €33,856
mainly Other debts (-€8,971) and Debts after one year (-€6,406)
- Reserves +€10,781
up €10,781 (+41.6%), from €25,914 to €36,696
of which Distributable reserves: +€10,781
- Other debts -€8,971
down €8,971 (-53.3%), from €16,843 to €7,872
- Debts after one year -€6,406
down €6,406 (-71.8%), from €8,922 to €2,516
- Tax, wage and social debts +€3,398
up €3,398 (+49.5%), from €6,863 to €10,261
of which Taxes: +€3,398
- Current portion of long-term debt -€1,717
down €1,717 (-22.9%), from €7,490 to €5,773
- Gross operating margin +€8,172
up €8,172 (+43.2%), from €18,917 to €27,089
- Other operating charges -€3,157
down €3,157 (-90.2%), from €3,500 to €343
- Taxes +€2,076
up €2,076 (+42.6%), from €4,868 to €6,945
- Financial charges +€1,725
up €1,725 (+303%), from €569 to €2,294
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 | €73,867 | €69,318 | -€4,550 | -6.2% |
| Fixed assets | 21/28 | €26,344 | €19,618 | -€6,726 | -25.5% |
| Tangible fixed assets | 22/27 | €26,344 | €19,618 | -€6,726 | -25.5% |
| Leasing and similar rights | 25 | €26,344 | €19,618 | -€6,726 | -25.5% |
| Current assets | 29/58 | €47,524 | €49,700 | +€2,176 | +4.6% |
| Amounts receivable after more than one year | 29 | - | €5,000 | +€5,000 | |
| Other amounts receivable | 291 | - | €5,000 | +€5,000 | |
| Amounts receivable within one year | 40/41 | €12,080 | €4,384 | -€7,696 | -63.7% |
| Trade receivables | 40 | €12,080 | €4,384 | -€7,696 | -63.7% |
| Cash at bank and in hand | 54/58 | €35,053 | €33,856 | -€1,197 | -3.4% |
| Deferred charges and accrued income | 490/1 | €391 | €6,460 | +€6,069 | +1,551% |
| Total equity and liabilities | 10/49 | €73,867 | €69,318 | -€4,550 | -6.2% |
| Equity | 10/15 | €32,114 | €42,896 | +€10,781 | +33.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €25,914 | €36,696 | +€10,781 | +41.6% |
| Tax-exempt reserves | 132 | €36 | €36 | = | 0.0% |
| Distributable reserves | 133 | €25,878 | €36,660 | +€10,781 | +41.7% |
| Amounts payable | 17/49 | €41,753 | €26,422 | -€15,331 | -36.7% |
| Amounts payable after more than one year | 17 | €8,922 | €2,516 | -€6,406 | -71.8% |
| Financial debts | 170/4 | €8,922 | €2,516 | -€6,406 | -71.8% |
| Amounts payable within one year | 42/48 | €32,831 | €23,905 | -€8,926 | -27.2% |
| Current portion of amounts payable after more than one year | 42 | €7,490 | €5,773 | -€1,717 | -22.9% |
| Trade debts | 44 | €1,636 | - | -€1,636 | |
| Suppliers | 440/4 | €1,636 | - | -€1,636 | |
| Taxes, remuneration and social security | 45 | €6,863 | €10,261 | +€3,398 | +49.5% |
| Taxes | 450/3 | €4,513 | €7,911 | +€3,398 | +75.3% |
| Remuneration and social security | 454/9 | €2,350 | €2,350 | = | 0.0% |
| Other amounts payable | 47/48 | €16,843 | €7,872 | -€8,971 | -53.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,726 | €6,726 | = | 0.0% |
| Other operating charges | 640/8 | €3,500 | €343 | -€3,157 | -90.2% |
| Gross operating margin | 9900 | €18,917 | €27,089 | +€8,172 | +43.2% |
| Operating profit (loss) | 9901 | €8,691 | €20,020 | +€11,329 | +130% |
| Financial income | 75/76B | €75 | €0 | -€75 | -100.0% |
| Recurring financial income | 75 | €75 | €0 | -€75 | -100.0% |
| Financial charges | 65/66B | €569 | €2,294 | +€1,725 | +303% |
| Recurring financial charges | 65 | €569 | €2,294 | +€1,725 | +303% |
| Profit (loss) for the period before taxes | 9903 | €8,197 | €17,726 | +€9,529 | +116% |
| Income taxes | 67/77 | €4,868 | €6,945 | +€2,076 | +42.6% |
| Profit (loss) for the period | 9904 | €3,328 | €10,781 | +€7,453 | +224% |
| Profit (loss) for the period to be appropriated | 9905 | €3,328 | €10,781 | +€7,453 | +224% |
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 18 October 2026 via checked.be.