BIJ-CHEZ FLOR: what changed
What changed
BIJ-CHEZ FLOR
NACE 43.320, Joinery installation
filed annual accounts (NBB)
Net result for the year
€144,720
2024 · €11,190+€133,530
Equity
€302,246
2024 · €157,526+€144,720
Cash
€9,895
2024 · €11,232-€1,337
Balance sheet total
€325,112
2024 · €352,377-€27,265
Largest movements
Assets
- Tangible fixed assets -€214,397
down €214,397 (-66.9%), from €320,501 to €106,104
of which Land and buildings: -€227,019
- Receivables within one year +€191,095
up €191,095 (+1,552%), from €12,310 to €203,405
of which Other amounts receivable: +€180,713
Equity and liabilities
- Reserves +€144,720
up €144,720 (+108%), from €133,976 to €278,696
of which Distributable reserves: +€149,007
- Other debts -€82,460
down €82,460 (-98.1%), from €84,035 to €1,575
- Current portion of long-term debt -€33,200
no longer reported in 2025 (was €33,200)
- Debts after one year -€30,192
no longer reported in 2025 (was €30,192)
- Trade debts -€24,000
down €24,000 (-73.9%), from €32,460 to €8,460
Income statement
- Gross operating margin +€186,689
up €186,689 (+314%), from €59,493 to €246,182
- Taxes +€61,762
up €61,762 (+638%), from €9,687 to €71,449
- Staff costs -€8,323
down €8,323 (-43.3%), from €19,243 to €10,920
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€11,190
Gross operating margin
+€186,689
Staff costs
+€8,323
Depreciation
+€2,228
Other operating charges
-€341
Financial income
+€916
Financial charges
-€2,168
Taxes
-€61,762
Deferred taxes and other
-€355
Result 2025
€144,720
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€141,841
Investment
+€203,896
Financing
-€63,392
Cash 2024
€11,232
From operations (derived)
-€141,841
Net result for the year
+€144,720
Depreciation
+€10,501
Smaller working-capital items
+€139
Receivables within one year
-€191,095
Deferred charges and accrued income
+€2,311
Provisions
-€2,207
Trade debts
-€24,000
Advances received
+€875
Other debts
-€82,460
Accrued charges and deferred income
-€625
Investment (derived)
+€203,896
Investment in fixed assets (net)
+€203,896
Financing
-€63,392
Debts after one year
-€30,192
Current portion of long-term debt
-€33,200
Cash 2025
€9,895
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €352,377 | €325,112 | -€27,265 | -7.7% |
| Fixed assets | 21/28 | €321,634 | €107,237 | -€214,397 | -66.7% |
| Tangible fixed assets | 22/27 | €320,501 | €106,104 | -€214,397 | -66.9% |
| Land and buildings | 22 | €306,850 | €79,831 | -€227,019 | -74.0% |
| Plant, machinery and equipment | 23 | €10,957 | €8,823 | -€2,134 | -19.5% |
| Furniture and vehicles | 24 | €2,694 | €8,074 | +€5,380 | +200% |
| Other tangible fixed assets | 26 | - | €9,376 | +€9,376 | |
| Financial fixed assets | 28 | €1,133 | €1,133 | = | 0.0% |
| Current assets | 29/58 | €30,743 | €217,875 | +€187,132 | +609% |
| Stocks and contracts in progress | 3 | €2,598 | €2,283 | -€315 | -12.1% |
| Stocks | 30/36 | €2,598 | €2,283 | -€315 | -12.1% |
| Amounts receivable within one year | 40/41 | €12,310 | €203,405 | +€191,095 | +1,552% |
| Trade receivables | 40 | €4,334 | €14,716 | +€10,382 | +240% |
| Other amounts receivable | 41 | €7,976 | €188,689 | +€180,713 | +2,266% |
| Cash at bank and in hand | 54/58 | €11,232 | €9,895 | -€1,337 | -11.9% |
| Deferred charges and accrued income | 490/1 | €4,603 | €2,292 | -€2,311 | -50.2% |
| Total equity and liabilities | 10/49 | €352,377 | €325,112 | -€27,265 | -7.7% |
| Equity | 10/15 | €157,526 | €302,246 | +€144,720 | +91.9% |
| Contributions | 10/11 | €23,550 | €23,550 | = | 0.0% |
| Reserves | 13 | €133,976 | €278,696 | +€144,720 | +108% |
| Non-distributable reserves | 130/1 | €2,500 | €2,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,500 | €2,500 | = | 0.0% |
| Tax-exempt reserves | 132 | €4,287 | - | -€4,287 | |
| Distributable reserves | 133 | €127,189 | €276,196 | +€149,007 | +117% |
| Provisions and deferred taxes | 16 | €2,207 | - | -€2,207 | |
| Deferred taxes | 168 | €2,207 | - | -€2,207 | |
| Amounts payable | 17/49 | €192,644 | €22,866 | -€169,778 | -88.1% |
| Amounts payable after more than one year | 17 | €30,192 | - | -€30,192 | |
| Financial debts | 170/4 | €30,192 | - | -€30,192 | |
| Amounts payable within one year | 42/48 | €160,973 | €22,012 | -€138,961 | -86.3% |
| Current portion of amounts payable after more than one year | 42 | €33,200 | - | -€33,200 | |
| Trade debts | 44 | €32,460 | €8,460 | -€24,000 | -73.9% |
| Suppliers | 440/4 | €32,460 | €8,460 | -€24,000 | -73.9% |
| Advances received on contracts in progress | 46 | €2,655 | €3,530 | +€875 | +33.0% |
| Taxes, remuneration and social security | 45 | €8,623 | €8,447 | -€176 | -2.0% |
| Taxes | 450/3 | €8,148 | €8,447 | +€299 | +3.7% |
| Remuneration and social security | 454/9 | €475 | - | -€475 | |
| Other amounts payable | 47/48 | €84,035 | €1,575 | -€82,460 | -98.1% |
| Accrued charges and deferred income | 492/3 | €1,479 | €854 | -€625 | -42.3% |
| Non-recurring operating income | 76A | - | €222,800 | +€222,800 | |
| Remuneration, social security and pensions | 62 | €19,243 | €10,920 | -€8,323 | -43.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,729 | €10,501 | -€2,228 | -17.5% |
| Other operating charges | 640/8 | €7,134 | €7,475 | +€341 | +4.8% |
| Gross operating margin | 9900 | €59,493 | €246,182 | +€186,689 | +314% |
| Operating profit (loss) | 9901 | €20,387 | €217,286 | +€196,899 | +966% |
| Financial income | 75/76B | - | €916 | +€916 | |
| Recurring financial income | 75 | - | €916 | +€916 | |
| Financial charges | 65/66B | €2,072 | €4,240 | +€2,168 | +105% |
| Recurring financial charges | 65 | €2,072 | €4,240 | +€2,168 | +105% |
| Profit (loss) for the period before taxes | 9903 | €18,315 | €213,962 | +€195,647 | +1,068% |
| Transfer from deferred taxes | 780 | €2,562 | €2,207 | -€355 | -13.9% |
| Income taxes | 67/77 | €9,687 | €71,449 | +€61,762 | +638% |
| Profit (loss) for the period | 9904 | €11,190 | €144,720 | +€133,530 | +1,193% |
| Transfer from tax-exempt reserves | 789 | €4,976 | €4,287 | -€689 | -13.8% |
| Profit (loss) for the period to be appropriated | 9905 | €16,166 | €149,007 | +€132,841 | +822% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.