BIJ ONS ELS: 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 ONS ELS
Largest movements
- Receivables within one year -€7,915
down €7,915 (-38.9%), from €20,373 to €12,458
of which Trade receivables: -€5,394
- Cash +€2,315
up €2,315 (+25.5%), from €9,091 to €11,406
mainly Depreciation (+€27,958) and Other debts (+€26,464)
- Other debts +€26,464
up €26,464 (+15.0%), from €176,478 to €202,942
- Trade debts -€12,107
down €12,107 (-46.4%), from €26,110 to €14,003
- Profit (loss) carried forward -€11,334
down €11,334 (-13.6%), from -€83,299 to -€94,633
- Tax, wage and social debts -€9,456
down €9,456 (-77.3%), from €12,228 to €2,772
of which Remuneration and social security: -€8,700
- Gross operating margin +€19,092
up €19,092, from -€261 to €18,831
- Depreciation +€6,857
up €6,857 (+32.5%), from €21,101 to €27,958
- Write-downs -€500
down €500 (-100%), from €500 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.
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 | €131,617 | €125,184 | -€6,434 | -4.9% |
| Fixed assets | 21/28 | €97,804 | €96,970 | -€834 | -0.9% |
| Intangible fixed assets | 21 | €491 | €245 | -€245 | -50.0% |
| Tangible fixed assets | 22/27 | €96,747 | €96,138 | -€609 | -0.6% |
| Land and buildings | 22 | - | €14,145 | +€14,145 | |
| Plant, machinery and equipment | 23 | €51,214 | €58,659 | +€7,446 | +14.5% |
| Furniture and vehicles | 24 | €27,000 | €16,446 | -€10,554 | -39.1% |
| Other tangible fixed assets | 26 | €18,534 | €6,888 | -€11,646 | -62.8% |
| Financial fixed assets | 28 | €566 | €586 | +€21 | +3.7% |
| Current assets | 29/58 | €33,814 | €28,214 | -€5,600 | -16.6% |
| Stocks and contracts in progress | 3 | €4,350 | €4,350 | = | 0.0% |
| Stocks | 30/36 | €4,350 | €4,350 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €20,373 | €12,458 | -€7,915 | -38.9% |
| Trade receivables | 40 | €15,761 | €10,368 | -€5,394 | -34.2% |
| Other amounts receivable | 41 | €4,611 | €2,090 | -€2,521 | -54.7% |
| Cash at bank and in hand | 54/58 | €9,091 | €11,406 | +€2,315 | +25.5% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €131,617 | €125,184 | -€6,434 | -4.9% |
| Equity | 10/15 | -€83,199 | -€94,533 | -€11,334 | -13.6% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€83,299 | -€94,633 | -€11,334 | -13.6% |
| Amounts payable | 17/49 | €214,816 | €219,717 | +€4,901 | +2.3% |
| Amounts payable within one year | 42/48 | €214,816 | €219,717 | +€4,901 | +2.3% |
| Trade debts | 44 | €26,110 | €14,003 | -€12,107 | -46.4% |
| Suppliers | 440/4 | €26,110 | €14,003 | -€12,107 | -46.4% |
| Taxes, remuneration and social security | 45 | €12,228 | €2,772 | -€9,456 | -77.3% |
| Taxes | 450/3 | €2,828 | €2,072 | -€756 | -26.7% |
| Remuneration and social security | 454/9 | €9,400 | €700 | -€8,700 | -92.6% |
| Other amounts payable | 47/48 | €176,478 | €202,942 | +€26,464 | +15.0% |
| Remuneration, social security and pensions | 62 | €127 | €68 | -€59 | -46.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,101 | €27,958 | +€6,857 | +32.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €500 | €0 | -€500 | -100% |
| Other operating charges | 640/8 | €1,384 | €1,408 | +€24 | +1.7% |
| Non-recurring operating charges | 66A | €2,129 | €0 | -€2,129 | -100% |
| Gross operating margin | 9900 | -€261 | €18,831 | +€19,092 | |
| Operating profit (loss) | 9901 | -€25,502 | -€10,603 | +€14,899 | +58.4% |
| Financial income | 75/76B | €52 | €142 | +€90 | +174% |
| Recurring financial income | 75 | €52 | €142 | +€90 | +174% |
| Financial charges | 65/66B | €568 | €729 | +€161 | +28.4% |
| Recurring financial charges | 65 | €568 | €729 | +€161 | +28.4% |
| Profit (loss) for the period before taxes | 9903 | -€26,018 | -€11,190 | +€14,828 | +57.0% |
| Income taxes | 67/77 | €128 | €144 | +€16 | +12.4% |
| Profit (loss) for the period | 9904 | -€26,146 | -€11,334 | +€14,812 | +56.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€26,146 | -€11,334 | +€14,812 | +56.7% |
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 29 October 2026 via checked.be.