BIR: what changed
Two fiscal 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.
BIR
Largest movements
- Cash +€12,197
up €12,197 (+221.3%), from €5,512 to €17,709
mainly Stocks and contracts (+€12,000) and Receivables within one year (+€6,428)
- Stocks and contracts -€12,000
down €12,000 (-49.3%), from €24,325 to €12,325
- Receivables within one year -€6,428
down €6,428 (-87.6%), from €7,339 to €912
of which Trade receivables: -€6,539
- Trade debts -€6,550
down €6,550 (-96.9%), from €6,759 to €209
- Other debts -€5,500
no longer reported in 2024 (was €5,500)
- Reserves +€5,217
up €5,217 (+81.4%), from €6,411 to €11,628
- Gross operating margin +€3,864
up €3,864 (+120.0%), from €3,221 to €7,086
- Financial charges -€651
down €651 (-35.6%), from €1,828 to €1,178
- Other operating charges +€86
up €86 (+14.2%), from €606 to €692
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €37,446 | €30,946 | -€6,500 | -17.4% |
| Current assets | 29/58 | €37,446 | €30,946 | -€6,500 | -17.4% |
| Stocks and contracts in progress | 3 | €24,325 | €12,325 | -€12,000 | -49.3% |
| Stocks | 30/36 | €24,325 | €12,325 | -€12,000 | -49.3% |
| Amounts receivable within one year | 40/41 | €7,339 | €912 | -€6,428 | -87.6% |
| Trade receivables | 40 | €6,539 | - | -€6,539 | |
| Other amounts receivable | 41 | €800 | €912 | +€111 | +13.9% |
| Cash at bank and in hand | 54/58 | €5,512 | €17,709 | +€12,197 | +221.3% |
| Deferred charges and accrued income | 490/1 | €270 | - | -€270 | |
| Total equity and liabilities | 10/49 | €37,446 | €30,946 | -€6,500 | -17.4% |
| Equity | 10/15 | €25,011 | €30,228 | +€5,217 | +20.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €6,411 | €11,628 | +€5,217 | +81.4% |
| Distributable reserves | 133 | €6,411 | €11,628 | +€5,217 | +81.4% |
| Amounts payable | 17/49 | €12,435 | €718 | -€11,717 | -94.2% |
| Amounts payable within one year | 42/48 | €12,435 | €718 | -€11,717 | -94.2% |
| Trade debts | 44 | €6,759 | €209 | -€6,550 | -96.9% |
| Suppliers | 440/4 | €6,759 | €209 | -€6,550 | -96.9% |
| Taxes, remuneration and social security | 45 | €176 | €510 | +€334 | +189.7% |
| Taxes | 450/3 | €176 | €510 | +€334 | +189.7% |
| Other amounts payable | 47/48 | €5,500 | - | -€5,500 | |
| Other operating charges | 640/8 | €606 | €692 | +€86 | +14.2% |
| Gross operating margin | 9900 | €3,221 | €7,086 | +€3,864 | +120.0% |
| Operating profit (loss) | 9901 | €2,616 | €6,394 | +€3,778 | +144.5% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €1,828 | €1,178 | -€651 | -35.6% |
| Recurring financial charges | 65 | €1,828 | €1,178 | -€651 | -35.6% |
| Profit (loss) for the period before taxes | 9903 | €788 | €5,217 | +€4,428 | +561.9% |
| Profit (loss) for the period | 9904 | €788 | €5,217 | +€4,428 | +561.9% |
| Profit (loss) for the period to be appropriated | 9905 | €788 | €5,217 | +€4,428 | +561.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.