BIRAM: 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.
BIRAM
Largest movements
- Cash -€2,626
down €2,626 (-75.2%), from €3,494 to €868
mainly Net result for the year (-€5,941) and Tax, wage and social debts (-€1,392)
- Tangible fixed assets -€241
no longer reported in 2025 (was €241)
- Profit (loss) carried forward -€5,941
down €5,941 (-3.6%), from -€163,599 to -€169,540
- Other debts +€2,874
up €2,874 (+18.2%), from €15,806 to €18,681
- Trade debts +€1,591
new in 2025: €1,591
- Tax, wage and social debts -€1,392
down €1,392 (-42.1%), from €3,305 to €1,913
- Gross operating margin +€1,326
up €1,326 (+26.1%), from -€5,082 to -€3,755
- Depreciation -€676
down €676 (-73.7%), from €917 to €241
- Other operating charges -€255
down €255 (-16.4%), from €1,555 to €1,300
- Financial charges -€130
down €130 (-16.8%), from €774 to €644
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 | €14,113 | €11,245 | -€2,867 | -20.3% |
| Fixed assets | 21/28 | €241 | - | -€241 | |
| Tangible fixed assets | 22/27 | €241 | - | -€241 | |
| Furniture and vehicles | 24 | €241 | - | -€241 | |
| Current assets | 29/58 | €13,872 | €11,245 | -€2,626 | -18.9% |
| Stocks and contracts in progress | 3 | €10,378 | €10,378 | = | 0.0% |
| Stocks | 30/36 | €10,378 | €10,378 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €3,494 | €868 | -€2,626 | -75.2% |
| Total equity and liabilities | 10/49 | €14,113 | €11,245 | -€2,867 | -20.3% |
| Equity | 10/15 | -€144,999 | -€150,940 | -€5,941 | -4.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | - | €18,600 | +€18,600 | |
| Other | 1109/19 | - | €18,600 | +€18,600 | |
| Profit (loss) carried forward | 14 | -€163,599 | -€169,540 | -€5,941 | -3.6% |
| Amounts payable | 17/49 | €159,112 | €162,185 | +€3,073 | +1.9% |
| Amounts payable after more than one year | 17 | €140,000 | €140,000 | = | 0.0% |
| Other amounts payable | 178/9 | €140,000 | €140,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €19,112 | €22,185 | +€3,073 | +16.1% |
| Trade debts | 44 | - | €1,591 | +€1,591 | |
| Suppliers | 440/4 | - | €1,591 | +€1,591 | |
| Taxes, remuneration and social security | 45 | €3,305 | €1,913 | -€1,392 | -42.1% |
| Taxes | 450/3 | €3,305 | €1,913 | -€1,392 | -42.1% |
| Other amounts payable | 47/48 | €15,806 | €18,681 | +€2,874 | +18.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €917 | €241 | -€676 | -73.7% |
| Other operating charges | 640/8 | €1,555 | €1,300 | -€255 | -16.4% |
| Gross operating margin | 9900 | -€5,082 | -€3,755 | +€1,326 | +26.1% |
| Operating profit (loss) | 9901 | -€7,553 | -€5,296 | +€2,257 | +29.9% |
| Financial income | 75/76B | €5 | - | -€5 | |
| Recurring financial income | 75 | €5 | - | -€5 | |
| Financial charges | 65/66B | €774 | €644 | -€130 | -16.8% |
| Recurring financial charges | 65 | €774 | €644 | -€130 | -16.8% |
| Profit (loss) for the period before taxes | 9903 | -€8,322 | -€5,941 | +€2,382 | +28.6% |
| Profit (loss) for the period | 9904 | -€8,322 | -€5,941 | +€2,382 | +28.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,322 | -€5,941 | +€2,382 | +28.6% |
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 10 October 2026 via checked.be.