BIFOSA: 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.
BIFOSA
Largest movements
- Tangible fixed assets -€6,075
down €6,075 (-2.9%), from €208,439 to €202,364
of which Land and buildings: -€5,615
- Receivables after one year -€3,462
down €3,462 (-100.0%), from €3,462 to €0
- Receivables within one year +€2,654
up €2,654 (+201.8%), from €1,315 to €3,969
of which Other amounts receivable: +€1,683
- Profit (loss) carried forward -€3,186
down €3,186 (-13.5%), from -€23,556 to -€26,742
- Gross operating margin -€8,170
down €8,170 (-67.3%), from €12,134 to €3,964
- Other operating charges -€707
down €707 (-41.3%), from €1,711 to €1,003
- Depreciation +€381
up €381 (+6.7%), from €5,694 to €6,075
- Taxes -€216
down €216 (-100.0%), from €216 to €0
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 | €234,470 | €229,646 | -€4,824 | -2.1% |
| Fixed assets | 21/28 | €208,439 | €202,364 | -€6,075 | -2.9% |
| Tangible fixed assets | 22/27 | €208,439 | €202,364 | -€6,075 | -2.9% |
| Land and buildings | 22 | €206,218 | €200,604 | -€5,615 | -2.7% |
| Plant, machinery and equipment | 23 | €2,221 | €1,761 | -€460 | -20.7% |
| Current assets | 29/58 | €26,031 | €27,282 | +€1,251 | +4.8% |
| Amounts receivable after more than one year | 29 | €3,462 | €0 | -€3,462 | -100.0% |
| Other amounts receivable | 291 | €3,462 | €0 | -€3,462 | -100.0% |
| Amounts receivable within one year | 40/41 | €1,315 | €3,969 | +€2,654 | +201.8% |
| Trade receivables | 40 | €1,085 | €2,056 | +€971 | +89.5% |
| Other amounts receivable | 41 | €230 | €1,912 | +€1,683 | +733.0% |
| Cash at bank and in hand | 54/58 | €21,254 | €23,313 | +€2,059 | +9.7% |
| Total equity and liabilities | 10/49 | €234,470 | €229,646 | -€4,824 | -2.1% |
| Equity | 10/15 | -€8,556 | -€11,742 | -€3,186 | -37.2% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,556 | -€26,742 | -€3,186 | -13.5% |
| Amounts payable | 17/49 | €243,026 | €241,388 | -€1,638 | -0.7% |
| Amounts payable within one year | 42/48 | €243,026 | €241,388 | -€1,638 | -0.7% |
| Trade debts | 44 | €3,542 | €1,999 | -€1,544 | -43.6% |
| Suppliers | 440/4 | €3,542 | €1,999 | -€1,544 | -43.6% |
| Other amounts payable | 47/48 | €239,484 | €239,390 | -€94 | 0.0% |
| Non-recurring operating income | 76A | €1,810 | €0 | -€1,810 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,694 | €6,075 | +€381 | +6.7% |
| Other operating charges | 640/8 | €1,711 | €1,003 | -€707 | -41.3% |
| Gross operating margin | 9900 | €12,134 | €3,964 | -€8,170 | -67.3% |
| Operating profit (loss) | 9901 | €4,729 | -€3,114 | -€7,843 | |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Non-recurring financial income | 76B | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €174 | €72 | -€101 | -58.4% |
| Recurring financial charges | 65 | €72 | €72 | -€0 | -0.2% |
| Non-recurring financial charges | 66B | €101 | €0 | -€101 | -100.0% |
| Profit (loss) for the period before taxes | 9903 | €4,556 | -€3,186 | -€7,742 | |
| Income taxes | 67/77 | €216 | €0 | -€216 | -100.0% |
| Profit (loss) for the period | 9904 | €4,340 | -€3,186 | -€7,526 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,340 | -€3,186 | -€7,526 |
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 8 October 2026 via checked.be.