BIJDT: 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.
What changed
BIJDT
NACE 62.200, Computer consultancy and computer facilities management
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€76,626
2024 · €61,969+€14,657
Equity
€136,304
2024 · €136,304
Cash
€113,550
2024 · €171,597-€58,047
Balance sheet total
€245,921
2024 · €233,933+€11,988
Largest movements
Assets
- Current investments +€102,000
new in 2025: €102,000
- Cash -€58,047
down €58,047 (-33.8%), from €171,597 to €113,550
mainly Current investments (-€102,000) and Contributions, distributions and other (-€76,626)
- Receivables after one year -€30,000
down €30,000 (-100%), from €30,000 to €0
Equity and liabilities
- Other debts +€11,869
up €11,869 (+14.4%), from €82,227 to €94,096
Income statement
- Gross operating margin +€16,723
up €16,723 (+19.5%), from €85,766 to €102,489
- Taxes +€3,418
up €3,418 (+20.8%), from €16,448 to €19,866
- Depreciation +€1,087
up €1,087 (+48.8%), from €2,227 to €3,314
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.
Result 2024
€61,969
Gross operating margin
+€16,723
Depreciation
-€1,087
Other operating charges
+€397
Other operating items
+€2,766
Financial income
-€200
Financial charges
-€523
Taxes
-€3,418
Result 2025
€76,626
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€121,663
Investment
-€103,069
Financing
-€76,641
Cash 2024
€171,597
From operations (derived)
+€121,663
Net result for the year
+€76,626
Depreciation
+€3,314
Receivables after one year
+€30,000
Receivables within one year
-€1,156
Deferred charges and accrued income
+€876
Trade debts
-€1,705
Tax, wage and social debts
+€1,839
Other debts
+€11,869
Investment (derived)
-€103,069
Investment in fixed assets (net)
-€1,069
Current investments
-€102,000
Financing
-€76,641
Short-term financial debts
-€15
Contributions, distributions and other
-€76,626
Cash 2025
€113,550
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €233,933 | €245,921 | +€11,988 | +5.1% |
| Fixed assets | 21/28 | €10,689 | €8,444 | -€2,245 | -21.0% |
| Tangible fixed assets | 22/27 | €10,689 | €8,444 | -€2,245 | -21.0% |
| Plant, machinery and equipment | 23 | €2,337 | €1,791 | -€546 | -23.4% |
| Furniture and vehicles | 24 | €6,534 | €5,545 | -€989 | -15.1% |
| Other tangible fixed assets | 26 | €1,818 | €1,108 | -€710 | -39.1% |
| Current assets | 29/58 | €223,244 | €237,477 | +€14,233 | +6.4% |
| Amounts receivable after more than one year | 29 | €30,000 | €0 | -€30,000 | -100% |
| Other amounts receivable | 291 | €30,000 | €0 | -€30,000 | -100% |
| Amounts receivable within one year | 40/41 | €18,393 | €19,549 | +€1,156 | +6.3% |
| Trade receivables | 40 | €18,392 | €19,542 | +€1,150 | +6.3% |
| Other amounts receivable | 41 | €1 | €8 | +€6 | +450% |
| Current investments | 50/53 | - | €102,000 | +€102,000 | |
| Cash at bank and in hand | 54/58 | €171,597 | €113,550 | -€58,047 | -33.8% |
| Deferred charges and accrued income | 490/1 | €3,253 | €2,378 | -€876 | -26.9% |
| Total equity and liabilities | 10/49 | €233,933 | €245,921 | +€11,988 | +5.1% |
| Equity | 10/15 | €136,304 | €136,304 | = | 0.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €133,304 | €133,304 | = | 0.0% |
| Distributable reserves | 133 | €133,304 | €133,304 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €97,630 | €109,618 | +€11,988 | +12.3% |
| Amounts payable within one year | 42/48 | €97,630 | €109,618 | +€11,988 | +12.3% |
| Financial debts | 43 | €105 | €90 | -€15 | -14.5% |
| Credit institutions | 430/8 | €105 | €90 | -€15 | -14.5% |
| Trade debts | 44 | €4,730 | €3,025 | -€1,705 | -36.0% |
| Suppliers | 440/4 | €4,730 | €3,025 | -€1,705 | -36.0% |
| Taxes, remuneration and social security | 45 | €10,569 | €12,408 | +€1,839 | +17.4% |
| Taxes | 450/3 | €10,569 | €12,408 | +€1,839 | +17.4% |
| Other amounts payable | 47/48 | €82,227 | €94,096 | +€11,869 | +14.4% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,227 | €3,314 | +€1,087 | +48.8% |
| Other operating charges | 640/8 | €1,186 | €789 | -€397 | -33.5% |
| Non-recurring operating charges | 66A | €2,766 | €0 | -€2,766 | -100% |
| Gross operating margin | 9900 | €85,766 | €102,489 | +€16,723 | +19.5% |
| Operating profit (loss) | 9901 | €79,587 | €98,386 | +€18,799 | +23.6% |
| Financial income | 75/76B | €780 | €580 | -€200 | -25.6% |
| Recurring financial income | 75 | €780 | €580 | -€200 | -25.6% |
| Financial charges | 65/66B | €1,951 | €2,474 | +€523 | +26.8% |
| Recurring financial charges | 65 | €1,951 | €2,474 | +€523 | +26.8% |
| Profit (loss) for the period before taxes | 9903 | €78,417 | €96,492 | +€18,075 | +23.0% |
| Income taxes | 67/77 | €16,448 | €19,866 | +€3,418 | +20.8% |
| Profit (loss) for the period | 9904 | €61,969 | €76,626 | +€14,657 | +23.7% |
| Profit (loss) for the period to be appropriated | 9905 | €61,969 | €76,626 | +€14,657 | +23.7% |
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 20 October 2026 via checked.be.