BIJNENS: 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.
BIJNENS
Largest movements
- Cash +€128,004
up €128,004 (+28.7%), from €445,391 to €573,396
mainly Net result for the year (+€187,302) and Receivables after one year (+€80,550)
- Receivables after one year -€80,550
down €80,550 (-53.7%), from €150,000 to €69,450
- Receivables within one year -€9,398
down €9,398 (-7.0%), from €134,617 to €125,219
of which Other amounts receivable: -€38,937
- Reserves +€58,302
up €58,302 (+8.2%), from €708,810 to €767,112
- Trade debts -€30,682
down €30,682 (-95.6%), from €32,109 to €1,427
- Tax, wage and social debts +€12,534
up €12,534 (+652%), from €1,921 to €14,455
of which Taxes: +€12,082
- Gross operating margin +€127,241
up €127,241 (+48.6%), from €261,610 to €388,851
- Taxes +€39,527
up €39,527 (+76.4%), from €51,764 to €91,291
- Financial income -€4,012
down €4,012 (-46.9%), from €8,562 to €4,550
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 | €765,681 | €803,942 | +€38,261 | +5.0% |
| Fixed assets | 21/28 | €31,649 | €32,225 | +€575 | +1.8% |
| Tangible fixed assets | 22/27 | €26,441 | €27,016 | +€575 | +2.2% |
| Land and buildings | 22 | €14,471 | €12,224 | -€2,247 | -15.5% |
| Plant, machinery and equipment | 23 | €6,871 | €3,100 | -€3,771 | -54.9% |
| Furniture and vehicles | 24 | €5,100 | €11,693 | +€6,593 | +129% |
| Financial fixed assets | 28 | €5,208 | €5,208 | = | 0.0% |
| Current assets | 29/58 | €734,032 | €771,718 | +€37,686 | +5.1% |
| Amounts receivable after more than one year | 29 | €150,000 | €69,450 | -€80,550 | -53.7% |
| Other amounts receivable | 291 | €150,000 | €69,450 | -€80,550 | -53.7% |
| Stocks and contracts in progress | 3 | €3,653 | €3,653 | = | 0.0% |
| Stocks | 30/36 | €3,653 | €3,653 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €134,617 | €125,219 | -€9,398 | -7.0% |
| Trade receivables | 40 | €77,753 | €107,292 | +€29,539 | +38.0% |
| Other amounts receivable | 41 | €56,864 | €17,927 | -€38,937 | -68.5% |
| Cash at bank and in hand | 54/58 | €445,391 | €573,396 | +€128,004 | +28.7% |
| Deferred charges and accrued income | 490/1 | €370 | - | -€370 | |
| Total equity and liabilities | 10/49 | €765,681 | €803,942 | +€38,261 | +5.0% |
| Equity | 10/15 | €729,262 | €787,563 | +€58,302 | +8.0% |
| Contributions | 10/11 | €20,451 | €20,451 | = | 0.0% |
| Reserves | 13 | €708,810 | €767,112 | +€58,302 | +8.2% |
| Distributable reserves | 133 | €708,810 | €767,112 | +€58,302 | +8.2% |
| Amounts payable | 17/49 | €36,419 | €16,379 | -€20,040 | -55.0% |
| Amounts payable within one year | 42/48 | €36,419 | €16,379 | -€20,040 | -55.0% |
| Trade debts | 44 | €32,109 | €1,427 | -€30,682 | -95.6% |
| Suppliers | 440/4 | €32,109 | €1,427 | -€30,682 | -95.6% |
| Taxes, remuneration and social security | 45 | €1,921 | €14,455 | +€12,534 | +652% |
| Taxes | 450/3 | €365 | €12,447 | +€12,082 | +3,307% |
| Remuneration and social security | 454/9 | €1,556 | €2,008 | +€452 | +29.1% |
| Other amounts payable | 47/48 | €2,389 | €497 | -€1,892 | -79.2% |
| Remuneration, social security and pensions | 62 | €84,796 | €82,146 | -€2,650 | -3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,439 | €15,887 | -€2,551 | -13.8% |
| Other operating charges | 640/8 | €4,694 | €7,467 | +€2,773 | +59.1% |
| Gross operating margin | 9900 | €261,610 | €388,851 | +€127,241 | +48.6% |
| Operating profit (loss) | 9901 | €153,682 | €283,351 | +€129,669 | +84.4% |
| Financial income | 75/76B | €8,562 | €4,550 | -€4,012 | -46.9% |
| Recurring financial income | 75 | €8,562 | €4,550 | -€4,012 | -46.9% |
| Financial charges | 65/66B | €5,430 | €9,310 | +€3,879 | +71.4% |
| Recurring financial charges | 65 | €5,430 | €6,773 | +€1,342 | +24.7% |
| Non-recurring financial charges | 66B | - | €2,537 | +€2,537 | |
| Profit (loss) for the period before taxes | 9903 | €156,814 | €278,592 | +€121,778 | +77.7% |
| Income taxes | 67/77 | €51,764 | €91,291 | +€39,527 | +76.4% |
| Profit (loss) for the period | 9904 | €105,050 | €187,302 | +€82,252 | +78.3% |
| Profit (loss) for the period to be appropriated | 9905 | €105,050 | €187,302 | +€82,252 | +78.3% |
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 13 October 2026 via checked.be.