BILTEREYST ALAIN: 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.
BILTEREYST ALAIN
Largest movements
- Cash +€15,591
up €15,591 (+47.8%), from €32,645 to €48,236
mainly Net result for the year (+€16,235) and Depreciation (+€2,079)
- Tangible fixed assets -€2,079
down €2,079 (-54.0%), from €3,853 to €1,774
- Deferred charges and accrued income -€1,024
down €1,024 (-35.5%), from €2,882 to €1,858
- Receivables within one year -€567
down €567 (-14.3%), from €3,958 to €3,391
of which Trade receivables: -€581
- Profit (loss) carried forward +€16,235
up €16,235 (+38.7%), from -€41,930 to -€25,696
- Other debts -€4,296
down €4,296 (-67.0%), from €6,413 to €2,117
- Gross operating margin +€21,599
up €21,599, from -€2,255 to €19,344
- Depreciation -€11,806
down €11,806 (-85.0%), from €13,885 to €2,079
- Other operating charges +€666
up €666 (+340%), from €196 to €861
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 | €43,338 | €55,258 | +€11,920 | +27.5% |
| Fixed assets | 21/28 | €3,853 | €1,774 | -€2,079 | -54.0% |
| Tangible fixed assets | 22/27 | €3,853 | €1,774 | -€2,079 | -54.0% |
| Land and buildings | 22 | €453 | €227 | -€227 | -50.0% |
| Plant, machinery and equipment | 23 | €2,124 | €1,294 | -€830 | -39.1% |
| Furniture and vehicles | 24 | €1,276 | €253 | -€1,023 | -80.2% |
| Current assets | 29/58 | €39,485 | €53,484 | +€14,000 | +35.5% |
| Amounts receivable within one year | 40/41 | €3,958 | €3,391 | -€567 | -14.3% |
| Trade receivables | 40 | €3,958 | €3,377 | -€581 | -14.7% |
| Other amounts receivable | 41 | €0 | €14 | +€14 | |
| Cash at bank and in hand | 54/58 | €32,645 | €48,236 | +€15,591 | +47.8% |
| Deferred charges and accrued income | 490/1 | €2,882 | €1,858 | -€1,024 | -35.5% |
| Total equity and liabilities | 10/49 | €43,338 | €55,258 | +€11,920 | +27.5% |
| Equity | 10/15 | €34,965 | €51,200 | +€16,235 | +46.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €58,303 | €58,303 | = | 0.0% |
| Non-distributable reserves | 130/1 | €56,444 | €56,444 | = | 0.0% |
| Reserves not available under the articles | 1311 | €56,444 | €56,444 | = | 0.0% |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€41,930 | -€25,696 | +€16,235 | +38.7% |
| Amounts payable | 17/49 | €8,373 | €4,059 | -€4,314 | -51.5% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €8,373 | €4,059 | -€4,314 | -51.5% |
| Current portion of amounts payable after more than one year | 42 | €514 | €0 | -€514 | -100% |
| Trade debts | 44 | €98 | €79 | -€19 | -19.4% |
| Suppliers | 440/4 | €98 | €79 | -€19 | -19.4% |
| Taxes, remuneration and social security | 45 | €1,348 | €1,863 | +€515 | +38.2% |
| Taxes | 450/3 | €1,348 | €1,863 | +€515 | +38.2% |
| Other amounts payable | 47/48 | €6,413 | €2,117 | -€4,296 | -67.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,885 | €2,079 | -€11,806 | -85.0% |
| Other operating charges | 640/8 | €196 | €861 | +€666 | +340% |
| Gross operating margin | 9900 | -€2,255 | €19,344 | +€21,599 | |
| Operating profit (loss) | 9901 | -€16,336 | €16,404 | +€32,740 | |
| Financial income | 75/76B | €152 | €157 | +€5 | +3.3% |
| Recurring financial income | 75 | €152 | €157 | +€5 | +3.3% |
| Financial charges | 65/66B | €327 | €150 | -€177 | -54.0% |
| Recurring financial charges | 65 | €327 | €150 | -€177 | -54.0% |
| Profit (loss) for the period before taxes | 9903 | -€16,512 | €16,410 | +€32,921 | |
| Income taxes | 67/77 | €139 | €175 | +€36 | +25.7% |
| Profit (loss) for the period | 9904 | -€16,651 | €16,235 | +€32,886 | |
| Profit (loss) for the period to be appropriated | 9905 | -€16,651 | €16,235 | +€32,886 |
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 29 October 2026 via checked.be.