BIJ COLONYS: 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.
BIJ COLONYS
Largest movements
- Cash -€4,861
down €4,861 (-5.1%), from €94,648 to €89,788
mainly Net result for the year (-€5,698) and Other debts (-€4,547)
- Receivables within one year -€3,791
down €3,791 (-22.2%), from €17,091 to €13,299
of which Trade receivables: -€7,797
- Profit (loss) carried forward -€5,698
down €5,698 (-12.6%), from €45,287 to €39,589
- Other debts -€4,547
no longer reported in 2024 (was €4,547)
- Trade debts +€1,425
up €1,425 (+76.0%), from €1,874 to €3,299
- Gross operating margin -€20,455
down €20,455 (-50.3%), from €40,699 to €20,244
- Purchases and services -€20,237
down €20,237 (-13.1%), from €154,909 to €134,672
- Staff costs +€13,337
up €13,337 (+188%), from €7,076 to €20,413
- Taxes -€6,915
no longer reported in 2024 (was €6,915)
- Other operating charges -€6,309
down €6,309 (-53.9%), from €11,708 to €5,399
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €116,389 | €107,737 | -€8,652 | -7.4% |
| Fixed assets | 21/28 | €4,650 | €4,650 | = | 0.0% |
| Financial fixed assets | 28 | €4,650 | €4,650 | = | 0.0% |
| Current assets | 29/58 | €111,739 | €103,087 | -€8,652 | -7.7% |
| Amounts receivable within one year | 40/41 | €17,091 | €13,299 | -€3,791 | -22.2% |
| Trade receivables | 40 | €15,156 | €7,360 | -€7,797 | -51.4% |
| Other amounts receivable | 41 | €1,934 | €5,940 | +€4,005 | +207% |
| Cash at bank and in hand | 54/58 | €94,648 | €89,788 | -€4,861 | -5.1% |
| Total equity and liabilities | 10/49 | €116,389 | €107,737 | -€8,652 | -7.4% |
| Equity | 10/15 | €107,220 | €101,522 | -€5,698 | -5.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €43,332 | €43,332 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €41,472 | €41,472 | = | 0.0% |
| Profit (loss) carried forward | 14 | €45,287 | €39,589 | -€5,698 | -12.6% |
| Amounts payable | 17/49 | €9,169 | €6,215 | -€2,954 | -32.2% |
| Amounts payable within one year | 42/48 | €9,169 | €6,215 | -€2,954 | -32.2% |
| Trade debts | 44 | €1,874 | €3,299 | +€1,425 | +76.0% |
| Suppliers | 440/4 | €1,874 | €3,299 | +€1,425 | +76.0% |
| Taxes, remuneration and social security | 45 | €2,749 | €2,917 | +€168 | +6.1% |
| Taxes | 450/3 | €2,749 | €2,917 | +€168 | +6.1% |
| Other amounts payable | 47/48 | €4,547 | - | -€4,547 | |
| Goods, raw materials, services and sundry goods | 60/61 | €154,909 | €134,672 | -€20,237 | -13.1% |
| Remuneration, social security and pensions | 62 | €7,076 | €20,413 | +€13,337 | +188% |
| Other operating charges | 640/8 | €11,708 | €5,399 | -€6,309 | -53.9% |
| Gross operating margin | 9900 | €40,699 | €20,244 | -€20,455 | -50.3% |
| Operating profit (loss) | 9901 | €21,915 | -€5,568 | -€27,484 | |
| Financial charges | 65/66B | €366 | €130 | -€236 | -64.6% |
| Recurring financial charges | 65 | €366 | €130 | -€236 | -64.6% |
| Profit (loss) for the period before taxes | 9903 | €21,549 | -€5,698 | -€27,247 | |
| Income taxes | 67/77 | €6,915 | - | -€6,915 | |
| Profit (loss) for the period | 9904 | €14,635 | -€5,698 | -€20,333 | |
| Profit (loss) for the period to be appropriated | 9905 | €14,635 | -€5,698 | -€20,333 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.