BIFILEX: 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.
BIFILEX
Largest movements
- Receivables within one year -€24,916
down €24,916 (-91.1%), from €27,358 to €2,442
of which Trade receivables: -€27,358
- Tangible fixed assets +€13,763
up €13,763 (+237%), from €5,800 to €19,563
- Cash -€10,461
down €10,461 (-21.2%), from €49,420 to €38,959
mainly Contributions, distributions and other (-€50,769) and Investment in fixed assets (net) (-€13,837)
- Advances received -€11,011
down €11,011 (-100%), from €11,011 to €0
- Reserves -€8,525
down €8,525 (-13.7%), from €62,029 to €53,504
- Tax, wage and social debts +€3,525
up €3,525 (+20.5%), from €17,194 to €20,719
- Other debts -€3,403
down €3,403 (-100%), from €3,403 to €0
- Trade debts -€2,200
down €2,200 (-97.4%), from €2,260 to €60
- Gross operating margin -€26,361
down €26,361 (-30.5%), from €86,345 to €59,984
- Taxes -€5,827
down €5,827 (-31.7%), from €18,385 to €12,558
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 | €95,897 | €74,283 | -€21,615 | -22.5% |
| Fixed assets | 21/28 | €19,119 | €32,882 | +€13,763 | +72.0% |
| Tangible fixed assets | 22/27 | €5,800 | €19,563 | +€13,763 | +237% |
| Furniture and vehicles | 24 | €5,800 | €19,563 | +€13,763 | +237% |
| Financial fixed assets | 28 | €13,319 | €13,319 | = | 0.0% |
| Current assets | 29/58 | €76,778 | €41,401 | -€35,377 | -46.1% |
| Amounts receivable within one year | 40/41 | €27,358 | €2,442 | -€24,916 | -91.1% |
| Trade receivables | 40 | €27,358 | €0 | -€27,358 | -100% |
| Other amounts receivable | 41 | - | €2,442 | +€2,442 | |
| Cash at bank and in hand | 54/58 | €49,420 | €38,959 | -€10,461 | -21.2% |
| Total equity and liabilities | 10/49 | €95,897 | €74,283 | -€21,615 | -22.5% |
| Equity | 10/15 | €62,029 | €53,504 | -€8,525 | -13.7% |
| Reserves | 13 | €62,029 | €53,504 | -€8,525 | -13.7% |
| Distributable reserves | 133 | €62,029 | €53,504 | -€8,525 | -13.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €33,868 | €20,779 | -€13,089 | -38.6% |
| Amounts payable within one year | 42/48 | €33,868 | €20,779 | -€13,089 | -38.6% |
| Trade debts | 44 | €2,260 | €60 | -€2,200 | -97.4% |
| Suppliers | 440/4 | €2,260 | €60 | -€2,200 | -97.4% |
| Advances received on contracts in progress | 46 | €11,011 | €0 | -€11,011 | -100% |
| Taxes, remuneration and social security | 45 | €17,194 | €20,719 | +€3,525 | +20.5% |
| Taxes | 450/3 | €17,194 | €20,719 | +€3,525 | +20.5% |
| Other amounts payable | 47/48 | €3,403 | €0 | -€3,403 | -100% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €9,486 | €0 | -€9,486 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €74 | +€74 | |
| Other operating charges | 640/8 | €1,101 | €1,019 | -€83 | -7.5% |
| Gross operating margin | 9900 | €86,345 | €59,984 | -€26,361 | -30.5% |
| Operating profit (loss) | 9901 | €85,243 | €58,891 | -€26,352 | -30.9% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €4,829 | €4,089 | -€740 | -15.3% |
| Recurring financial charges | 65 | €4,829 | €4,089 | -€740 | -15.3% |
| Profit (loss) for the period before taxes | 9903 | €80,415 | €54,802 | -€25,612 | -31.9% |
| Income taxes | 67/77 | €18,385 | €12,558 | -€5,827 | -31.7% |
| Profit (loss) for the period | 9904 | €62,029 | €42,244 | -€19,785 | -31.9% |
| Profit (loss) for the period to be appropriated | 9905 | €62,029 | €42,244 | -€19,785 | -31.9% |
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 14 October 2026 via checked.be.