Biquette 1: 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.
Biquette 1
Largest movements
- Tangible fixed assets -€14,744
down €14,744 (-3.1%), from €471,974 to €457,230
of which Land and buildings: -€12,620
- Receivables within one year +€5,863
up €5,863 (+2,583%), from €227 to €6,090
of which Other amounts receivable: +€4,840
- Debts after one year -€19,884
down €19,884 (-5.3%), from €372,531 to €352,647
- Other debts +€13,000
up €13,000 (+8.2%), from €157,655 to €170,655
- Gross operating margin +€5,965
up €5,965 (+37.3%), from €15,988 to €21,953
- Other operating charges -€3,401
down €3,401 (-89.5%), from €3,801 to €400
- Depreciation +€620
up €620 (+4.4%), from €14,124 to €14,744
- Financial charges -€614
down €614 (-7.2%), from €8,478 to €7,864
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 | €475,241 | €466,539 | -€8,702 | -1.8% |
| Fixed assets | 21/28 | €471,974 | €457,230 | -€14,744 | -3.1% |
| Tangible fixed assets | 22/27 | €471,974 | €457,230 | -€14,744 | -3.1% |
| Land and buildings | 22 | €453,212 | €440,592 | -€12,620 | -2.8% |
| Plant, machinery and equipment | 23 | €18,762 | €16,638 | -€2,124 | -11.3% |
| Current assets | 29/58 | €3,267 | €9,309 | +€6,042 | +185% |
| Amounts receivable within one year | 40/41 | €227 | €6,090 | +€5,863 | +2,583% |
| Trade receivables | 40 | - | €1,023 | +€1,023 | |
| Other amounts receivable | 41 | €227 | €5,067 | +€4,840 | +2,132% |
| Cash at bank and in hand | 54/58 | €2,070 | €2,220 | +€150 | +7.2% |
| Deferred charges and accrued income | 490/1 | €970 | €999 | +€29 | +3.0% |
| Total equity and liabilities | 10/49 | €475,241 | €466,539 | -€8,702 | -1.8% |
| Equity | 10/15 | -€77,866 | -€78,921 | -€1,055 | -1.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€82,866 | -€83,921 | -€1,055 | -1.3% |
| Amounts payable | 17/49 | €553,107 | €545,460 | -€7,647 | -1.4% |
| Amounts payable after more than one year | 17 | €372,531 | €352,647 | -€19,884 | -5.3% |
| Financial debts | 170/4 | €372,531 | €352,647 | -€19,884 | -5.3% |
| Amounts payable within one year | 42/48 | €178,301 | €190,539 | +€12,238 | +6.9% |
| Current portion of amounts payable after more than one year | 42 | €19,497 | €19,884 | +€387 | +2.0% |
| Trade debts | 44 | €1,149 | - | -€1,149 | |
| Suppliers | 440/4 | €1,149 | - | -€1,149 | |
| Other amounts payable | 47/48 | €157,655 | €170,655 | +€13,000 | +8.2% |
| Accrued charges and deferred income | 492/3 | €2,275 | €2,274 | -€1 | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,124 | €14,744 | +€620 | +4.4% |
| Other operating charges | 640/8 | €3,801 | €400 | -€3,401 | -89.5% |
| Gross operating margin | 9900 | €15,988 | €21,953 | +€5,965 | +37.3% |
| Operating profit (loss) | 9901 | -€1,937 | €6,809 | +€8,746 | |
| Financial charges | 65/66B | €8,478 | €7,864 | -€614 | -7.2% |
| Recurring financial charges | 65 | €8,478 | €7,864 | -€614 | -7.2% |
| Profit (loss) for the period before taxes | 9903 | -€10,415 | -€1,055 | +€9,360 | +89.9% |
| Profit (loss) for the period | 9904 | -€10,415 | -€1,055 | +€9,360 | +89.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,415 | -€1,055 | +€9,360 | +89.9% |
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.