BIJZONDER: 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.
BIJZONDER
Largest movements
- Receivables within one year +€143,966
up €143,966 (+1814.1%), from €7,936 to €151,902
- Current investments +€62,274
up €62,274 (+58.0%), from €107,301 to €169,575
- Financial fixed assets -€45,000
down €45,000 (-100.0%), from €45,000 to €0
- Receivables after one year +€15,300
up €15,300 (+61.2%), from €25,000 to €40,300
- Cash +€11,181
up €11,181 (+68.7%), from €16,280 to €27,461
mainly Net result for the year (+€167,770) and Tax, wage and social debts (+€40,639)
- Reserves +€167,770
up €167,770 (+91.3%), from €183,798 to €351,568
of which Distributable reserves: +€167,770
- Tax, wage and social debts +€40,639
up €40,639, from €0 to €40,639
- Current portion of long-term debt -€26,447
down €26,447 (-92.3%), from €28,651 to €2,204
- Financial income +€100,939
up €100,939 (+2968.5%), from €3,400 to €104,339
- Taxes +€54,267
up €54,267 (+247.4%), from €21,937 to €76,204
- Gross operating margin +€49,235
up €49,235 (+46.4%), from €106,210 to €155,444
- Depreciation -€16,658
down €16,658 (-53.9%), from €30,905 to €14,247
- Financial charges -€2,675
down €2,675 (-81.0%), from €3,305 to €629
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.
Cash bridge derived
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 | €236,709 | €416,303 | +€179,594 | +75.9% |
| Fixed assets | 21/28 | €69,154 | €16,337 | -€52,817 | -76.4% |
| Intangible fixed assets | 21 | €9,390 | €0 | -€9,390 | -100.0% |
| Tangible fixed assets | 22/27 | €14,764 | €16,337 | +€1,573 | +10.7% |
| Land and buildings | 22 | €4,986 | €3,812 | -€1,174 | -23.5% |
| Plant, machinery and equipment | 23 | €4,427 | €7,069 | +€2,642 | +59.7% |
| Furniture and vehicles | 24 | €5,351 | €5,456 | +€105 | +2.0% |
| Financial fixed assets | 28 | €45,000 | €0 | -€45,000 | -100.0% |
| Current assets | 29/58 | €167,556 | €399,966 | +€232,411 | +138.7% |
| Amounts receivable after more than one year | 29 | €25,000 | €40,300 | +€15,300 | +61.2% |
| Other amounts receivable | 291 | €25,000 | €40,300 | +€15,300 | +61.2% |
| Amounts receivable within one year | 40/41 | €7,936 | €151,902 | +€143,966 | +1814.1% |
| Other amounts receivable | 41 | €7,936 | €151,902 | +€143,966 | +1814.1% |
| Current investments | 50/53 | €107,301 | €169,575 | +€62,274 | +58.0% |
| Cash at bank and in hand | 54/58 | €16,280 | €27,461 | +€11,181 | +68.7% |
| Deferred charges and accrued income | 490/1 | €11,039 | €10,728 | -€311 | -2.8% |
| Total equity and liabilities | 10/49 | €236,709 | €416,303 | +€179,594 | +75.9% |
| Equity | 10/15 | €202,398 | €370,168 | +€167,770 | +82.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €183,798 | €351,568 | +€167,770 | +91.3% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €183,798 | €351,568 | +€167,770 | +91.3% |
| Amounts payable | 17/49 | €34,311 | €46,135 | +€11,823 | +34.5% |
| Amounts payable after more than one year | 17 | €2,204 | €0 | -€2,204 | -100.0% |
| Financial debts | 170/4 | €2,204 | €0 | -€2,204 | -100.0% |
| Amounts payable within one year | 42/48 | €32,108 | €46,135 | +€14,027 | +43.7% |
| Current portion of amounts payable after more than one year | 42 | €28,651 | €2,204 | -€26,447 | -92.3% |
| Financial debts | 43 | €229 | €139 | -€89 | -39.1% |
| Credit institutions | 430/8 | €229 | €139 | -€89 | -39.1% |
| Trade debts | 44 | €3,228 | €3,153 | -€75 | -2.3% |
| Suppliers | 440/4 | €3,228 | €3,153 | -€75 | -2.3% |
| Taxes, remuneration and social security | 45 | €0 | €40,639 | +€40,639 | |
| Taxes | 450/3 | €0 | €40,639 | +€40,639 | |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,905 | €14,247 | -€16,658 | -53.9% |
| Other operating charges | 640/8 | €936 | €933 | -€3 | -0.3% |
| Gross operating margin | 9900 | €106,210 | €155,444 | +€49,235 | +46.4% |
| Operating profit (loss) | 9901 | €74,369 | €140,265 | +€65,896 | +88.6% |
| Financial income | 75/76B | €3,400 | €104,339 | +€100,939 | +2968.5% |
| Recurring financial income | 75 | €3,400 | €104,339 | +€100,939 | +2968.5% |
| Financial charges | 65/66B | €3,305 | €629 | -€2,675 | -81.0% |
| Recurring financial charges | 65 | €3,305 | €629 | -€2,675 | -81.0% |
| Profit (loss) for the period before taxes | 9903 | €74,465 | €243,974 | +€169,509 | +227.6% |
| Income taxes | 67/77 | €21,937 | €76,204 | +€54,267 | +247.4% |
| Profit (loss) for the period | 9904 | €52,528 | €167,770 | +€115,242 | +219.4% |
| Profit (loss) for the period to be appropriated | 9905 | €52,528 | €167,770 | +€115,242 | +219.4% |
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 12 October 2026 via checked.be.