Bijentaal: 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.
Bijentaal
Largest movements
- Tangible fixed assets -€48,639
down €48,639 (-67.0%), from €72,599 to €23,961
of which Furniture and vehicles: -€48,216
- Receivables within one year +€18,079
up €18,079 (+48.3%), from €37,433 to €55,512
of which Other amounts receivable: +€17,399
- Cash -€1,798
down €1,798 (-39.4%), from €4,561 to €2,764
mainly Debts after one year (-€20,364) and Short-term financial debts (-€18,504)
- Debts after one year -€20,364
down €20,364 (-78.6%), from €25,922 to €5,558
- Short-term financial debts -€18,504
down €18,504 (-63.6%), from €29,092 to €10,588
- Reserves +€10,263
up €10,263 (+20.7%), from €49,698 to €59,961
- Tax, wage and social debts -€3,869
down €3,869 (-41.2%), from €9,384 to €5,515
of which Taxes: -€3,517
- Trade debts -€2,222
down €2,222 (-60.9%), from €3,651 to €1,429
- Depreciation -€4,225
down €4,225 (-45.7%), from €9,241 to €5,016
- Gross operating margin -€3,299
down €3,299 (-8.2%), from €40,140 to €36,841
- Financial income +€1,223
up €1,223 (+188%), from €650 to €1,873
- Taxes -€677
down €677 (-11.7%), from €5,783 to €5,106
- Financial charges -€469
down €469 (-8.5%), from €5,494 to €5,025
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 | €142,817 | €108,804 | -€34,013 | -23.8% |
| Fixed assets | 21/28 | €72,600 | €23,961 | -€48,639 | -67.0% |
| Intangible fixed assets | 21 | €1 | €0 | -€0 | -33.3% |
| Tangible fixed assets | 22/27 | €72,599 | €23,961 | -€48,639 | -67.0% |
| Plant, machinery and equipment | 23 | €8,040 | €9,087 | +€1,048 | +13.0% |
| Furniture and vehicles | 24 | €50,515 | €2,298 | -€48,216 | -95.5% |
| Other tangible fixed assets | 26 | €14,045 | €12,575 | -€1,470 | -10.5% |
| Current assets | 29/58 | €70,217 | €84,843 | +€14,626 | +20.8% |
| Stocks and contracts in progress | 3 | €22,986 | €22,486 | -€500 | -2.2% |
| Stocks | 30/36 | €22,986 | €22,486 | -€500 | -2.2% |
| Amounts receivable within one year | 40/41 | €37,433 | €55,512 | +€18,079 | +48.3% |
| Trade receivables | 40 | €11,069 | €11,749 | +€680 | +6.1% |
| Other amounts receivable | 41 | €26,364 | €43,763 | +€17,399 | +66.0% |
| Cash at bank and in hand | 54/58 | €4,561 | €2,764 | -€1,798 | -39.4% |
| Deferred charges and accrued income | 490/1 | €5,237 | €4,081 | -€1,155 | -22.1% |
| Total equity and liabilities | 10/49 | €142,817 | €108,804 | -€34,013 | -23.8% |
| Equity | 10/15 | €53,698 | €63,961 | +€10,263 | +19.1% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €49,698 | €59,961 | +€10,263 | +20.7% |
| Distributable reserves | 133 | €49,698 | €59,961 | +€10,263 | +20.7% |
| Amounts payable | 17/49 | €89,119 | €44,843 | -€44,276 | -49.7% |
| Amounts payable after more than one year | 17 | €25,922 | €5,558 | -€20,364 | -78.6% |
| Financial debts | 170/4 | €25,922 | €5,558 | -€20,364 | -78.6% |
| Amounts payable within one year | 42/48 | €63,044 | €38,033 | -€25,012 | -39.7% |
| Current portion of amounts payable after more than one year | 42 | €20,918 | €20,364 | -€554 | -2.6% |
| Financial debts | 43 | €29,092 | €10,588 | -€18,504 | -63.6% |
| Credit institutions | 430/8 | €29,092 | €10,588 | -€18,504 | -63.6% |
| Trade debts | 44 | €3,651 | €1,429 | -€2,222 | -60.9% |
| Suppliers | 440/4 | €3,651 | €1,429 | -€2,222 | -60.9% |
| Taxes, remuneration and social security | 45 | €9,384 | €5,515 | -€3,869 | -41.2% |
| Taxes | 450/3 | €9,032 | €5,515 | -€3,517 | -38.9% |
| Remuneration and social security | 454/9 | €352 | - | -€352 | |
| Other amounts payable | 47/48 | - | €137 | +€137 | |
| Accrued charges and deferred income | 492/3 | €153 | €1,253 | +€1,100 | +719% |
| Non-recurring operating income | 76A | €1,067 | - | -€1,067 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,241 | €5,016 | -€4,225 | -45.7% |
| Other operating charges | 640/8 | €1,712 | €1,340 | -€372 | -21.7% |
| Non-recurring operating charges | 66A | - | €11,965 | +€11,965 | |
| Gross operating margin | 9900 | €40,140 | €36,841 | -€3,299 | -8.2% |
| Operating profit (loss) | 9901 | €29,187 | €18,520 | -€10,667 | -36.5% |
| Financial income | 75/76B | €650 | €1,873 | +€1,223 | +188% |
| Recurring financial income | 75 | €650 | €1,873 | +€1,223 | +188% |
| Financial charges | 65/66B | €5,494 | €5,025 | -€469 | -8.5% |
| Recurring financial charges | 65 | €5,494 | €5,025 | -€469 | -8.5% |
| Profit (loss) for the period before taxes | 9903 | €24,343 | €15,369 | -€8,974 | -36.9% |
| Income taxes | 67/77 | €5,783 | €5,106 | -€677 | -11.7% |
| Profit (loss) for the period | 9904 | €18,560 | €10,263 | -€8,297 | -44.7% |
| Profit (loss) for the period to be appropriated | 9905 | €18,560 | €10,263 | -€8,297 | -44.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.