BIFLEX: 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.
BIFLEX
Largest movements
- Cash -€18,263
down €18,263 (-7.3%), from €248,654 to €230,391
mainly Contributions, distributions and other (-€75,914) and Current investments (-€14,134)
- Current investments +€14,134
up €14,134 (+12.6%), from €112,250 to €126,384
- Tax, wage and social debts -€4,512
down €4,512 (-30.9%), from €14,591 to €10,080
of which Taxes: -€4,512
- Gross operating margin -€4,761
down €4,761 (-4.8%), from €98,703 to €93,942
- Financial income +€2,571
up €2,571 (+81.7%), from €3,147 to €5,718
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 | €384,494 | €378,385 | -€6,109 | -1.6% |
| Fixed assets | 21/28 | €4,315 | €2,122 | -€2,194 | -50.8% |
| Tangible fixed assets | 22/27 | €4,315 | €2,122 | -€2,194 | -50.8% |
| Furniture and vehicles | 24 | €4,315 | €2,122 | -€2,194 | -50.8% |
| Current assets | 29/58 | €380,178 | €376,263 | -€3,916 | -1.0% |
| Amounts receivable within one year | 40/41 | €17,825 | €18,466 | +€641 | +3.6% |
| Trade receivables | 40 | €17,342 | €17,243 | -€100 | -0.6% |
| Other amounts receivable | 41 | €483 | €1,224 | +€741 | +153% |
| Current investments | 50/53 | €112,250 | €126,384 | +€14,134 | +12.6% |
| Cash at bank and in hand | 54/58 | €248,654 | €230,391 | -€18,263 | -7.3% |
| Deferred charges and accrued income | 490/1 | €1,450 | €1,022 | -€428 | -29.5% |
| Total equity and liabilities | 10/49 | €384,494 | €378,385 | -€6,109 | -1.6% |
| Equity | 10/15 | €291,547 | €291,547 | = | 0.0% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Reserves | 13 | €288,047 | €288,047 | = | 0.0% |
| Distributable reserves | 133 | €288,047 | €288,047 | = | 0.0% |
| Amounts payable | 17/49 | €92,946 | €86,837 | -€6,109 | -6.6% |
| Amounts payable within one year | 42/48 | €92,946 | €86,837 | -€6,109 | -6.6% |
| Trade debts | 44 | €992 | €843 | -€148 | -15.0% |
| Suppliers | 440/4 | €992 | €843 | -€148 | -15.0% |
| Taxes, remuneration and social security | 45 | €14,591 | €10,080 | -€4,512 | -30.9% |
| Taxes | 450/3 | €13,582 | €9,070 | -€4,512 | -33.2% |
| Remuneration and social security | 454/9 | €1,010 | €1,010 | = | 0.0% |
| Other amounts payable | 47/48 | €77,363 | €75,914 | -€1,449 | -1.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,817 | €2,194 | -€623 | -22.1% |
| Other operating charges | 640/8 | €675 | €875 | +€200 | +29.6% |
| Gross operating margin | 9900 | €98,703 | €93,942 | -€4,761 | -4.8% |
| Operating profit (loss) | 9901 | €95,212 | €90,874 | -€4,338 | -4.6% |
| Financial income | 75/76B | €3,147 | €5,718 | +€2,571 | +81.7% |
| Recurring financial income | 75 | €3,147 | €5,718 | +€2,571 | +81.7% |
| Financial charges | 65/66B | €121 | €149 | +€29 | +23.8% |
| Recurring financial charges | 65 | €121 | €149 | +€29 | +23.8% |
| Profit (loss) for the period before taxes | 9903 | €98,238 | €96,443 | -€1,795 | -1.8% |
| Income taxes | 67/77 | €20,875 | €20,529 | -€346 | -1.7% |
| Profit (loss) for the period | 9904 | €77,363 | €75,914 | -€1,449 | -1.9% |
| Profit (loss) for the period to be appropriated | 9905 | €77,363 | €75,914 | -€1,449 | -1.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.