BIJNENS W.: 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 W.
Largest movements
- Tangible fixed assets +€36,870
new in 2025: €36,870
- Receivables within one year -€25,495
down €25,495 (-59.8%), from €42,604 to €17,109
of which Trade receivables: -€25,664
- Reserves +€17,598
up €17,598 (+28.6%), from €61,590 to €79,188
of which Distributable reserves: +€17,598
- Taxes +€11,990
up €11,990 (+375%), from €3,196 to €15,186
- Gross operating margin +€10,179
up €10,179 (+33.2%), from €30,680 to €40,858
- Depreciation +€7,374
new in 2025: €7,374
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 | €277,537 | €290,269 | +€12,732 | +4.6% |
| Fixed assets | 21/28 | - | €36,870 | +€36,870 | |
| Tangible fixed assets | 22/27 | - | €36,870 | +€36,870 | |
| Furniture and vehicles | 24 | - | €36,870 | +€36,870 | |
| Current assets | 29/58 | €277,537 | €253,399 | -€24,138 | -8.7% |
| Amounts receivable within one year | 40/41 | €42,604 | €17,109 | -€25,495 | -59.8% |
| Trade receivables | 40 | €42,604 | €16,940 | -€25,664 | -60.2% |
| Other amounts receivable | 41 | - | €169 | +€169 | |
| Cash at bank and in hand | 54/58 | €234,933 | €236,290 | +€1,357 | +0.6% |
| Total equity and liabilities | 10/49 | €277,537 | €290,269 | +€12,732 | +4.6% |
| Equity | 10/15 | €247,194 | €264,791 | +€17,598 | +7.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €61,590 | €79,188 | +€17,598 | +28.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €39,000 | €39,000 | = | 0.0% |
| Distributable reserves | 133 | €20,730 | €38,328 | +€17,598 | +84.9% |
| Profit (loss) carried forward | 14 | €167,003 | €167,003 | = | 0.0% |
| Amounts payable | 17/49 | €30,344 | €25,478 | -€4,866 | -16.0% |
| Amounts payable within one year | 42/48 | €30,344 | €25,478 | -€4,866 | -16.0% |
| Trade debts | 44 | €3,360 | €1,135 | -€2,225 | -66.2% |
| Suppliers | 440/4 | €3,360 | €1,135 | -€2,225 | -66.2% |
| Taxes, remuneration and social security | 45 | €5,401 | €2,760 | -€2,641 | -48.9% |
| Taxes | 450/3 | €5,401 | €2,760 | -€2,641 | -48.9% |
| Other amounts payable | 47/48 | €21,583 | €21,583 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €7,374 | +€7,374 | |
| Other operating charges | 640/8 | €519 | €632 | +€113 | +21.8% |
| Gross operating margin | 9900 | €30,680 | €40,858 | +€10,179 | +33.2% |
| Operating profit (loss) | 9901 | €30,160 | €32,852 | +€2,692 | +8.9% |
| Financial charges | 65/66B | €62 | €68 | +€6 | +9.1% |
| Recurring financial charges | 65 | €62 | €68 | +€6 | +9.1% |
| Profit (loss) for the period before taxes | 9903 | €30,098 | €32,784 | +€2,686 | +8.9% |
| Income taxes | 67/77 | €3,196 | €15,186 | +€11,990 | +375% |
| Profit (loss) for the period | 9904 | €26,902 | €17,598 | -€9,304 | -34.6% |
| Profit (loss) for the period to be appropriated | 9905 | €26,902 | €17,598 | -€9,304 | -34.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.