Birdstreet: 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.
Birdstreet
Largest movements
- Cash +€66,012
up €66,012 (+59.4%), from €111,198 to €177,210
mainly Net result for the year (+€86,318) and Other debts (+€44,086)
- Financial fixed assets +€59,000
new in 2025: €59,000
- Receivables within one year -€13,547
down €13,547 (-33.1%), from €40,917 to €27,370
of which Trade receivables: -€8,654
- Deferred charges and accrued income +€10,768
up €10,768 (+32.7%), from €32,882 to €43,649
- Tangible fixed assets +€8,093
up €8,093 (+22.0%), from €36,733 to €44,826
of which Furniture and vehicles: +€4,384
- Reserves +€303,460
new in 2025: €303,460
- Profit (loss) carried forward -€217,142
down €217,142 (-100%), from €217,142 to €0
- Other debts +€44,086
up €44,086 (+1,083%), from €4,070 to €48,156
- Trade debts -€4,464
down €4,464 (-53.4%), from €8,368 to €3,903
- Tax, wage and social debts +€4,386
up €4,386, from €0 to €4,386
- Gross operating margin -€33,474
down €33,474 (-20.5%), from €163,365 to €129,890
- Taxes -€10,270
down €10,270 (-29.3%), from €35,105 to €24,834
- Other operating charges +€5,331
up €5,331 (+153%), from €3,477 to €8,809
- Depreciation +€1,808
up €1,808 (+26.2%), from €6,890 to €8,698
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 | €232,080 | €362,405 | +€130,326 | +56.2% |
| Fixed assets | 21/28 | €36,733 | €103,826 | +€67,093 | +183% |
| Tangible fixed assets | 22/27 | €36,733 | €44,826 | +€8,093 | +22.0% |
| Land and buildings | 22 | €32,844 | €36,141 | +€3,298 | +10.0% |
| Plant, machinery and equipment | 23 | €2,546 | €2,958 | +€411 | +16.1% |
| Furniture and vehicles | 24 | €1,343 | €5,727 | +€4,384 | +326% |
| Financial fixed assets | 28 | - | €59,000 | +€59,000 | |
| Current assets | 29/58 | €195,346 | €258,579 | +€63,233 | +32.4% |
| Amounts receivable within one year | 40/41 | €40,917 | €27,370 | -€13,547 | -33.1% |
| Trade receivables | 40 | €30,675 | €22,021 | -€8,654 | -28.2% |
| Other amounts receivable | 41 | €10,242 | €5,349 | -€4,894 | -47.8% |
| Current investments | 50/53 | €10,350 | €10,350 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €111,198 | €177,210 | +€66,012 | +59.4% |
| Deferred charges and accrued income | 490/1 | €32,882 | €43,649 | +€10,768 | +32.7% |
| Total equity and liabilities | 10/49 | €232,080 | €362,405 | +€130,326 | +56.2% |
| Equity | 10/15 | €219,642 | €305,960 | +€86,318 | +39.3% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | - | €303,460 | +€303,460 | |
| Distributable reserves | 133 | - | €303,460 | +€303,460 | |
| Profit (loss) carried forward | 14 | €217,142 | €0 | -€217,142 | -100% |
| Amounts payable | 17/49 | €12,438 | €56,445 | +€44,008 | +354% |
| Amounts payable within one year | 42/48 | €12,438 | €56,445 | +€44,008 | +354% |
| Trade debts | 44 | €8,368 | €3,903 | -€4,464 | -53.4% |
| Suppliers | 440/4 | €8,368 | €3,903 | -€4,464 | -53.4% |
| Taxes, remuneration and social security | 45 | €0 | €4,386 | +€4,386 | |
| Taxes | 450/3 | €0 | €4,386 | +€4,386 | |
| Other amounts payable | 47/48 | €4,070 | €48,156 | +€44,086 | +1,083% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,890 | €8,698 | +€1,808 | +26.2% |
| Other operating charges | 640/8 | €3,477 | €8,809 | +€5,331 | +153% |
| Gross operating margin | 9900 | €163,365 | €129,890 | -€33,474 | -20.5% |
| Operating profit (loss) | 9901 | €152,997 | €112,384 | -€40,614 | -26.5% |
| Financial income | 75/76B | €106 | €665 | +€559 | +527% |
| Recurring financial income | 75 | €106 | €665 | +€559 | +527% |
| Financial charges | 65/66B | €1,898 | €1,896 | -€1 | -0.1% |
| Recurring financial charges | 65 | €1,898 | €1,896 | -€1 | -0.1% |
| Profit (loss) for the period before taxes | 9903 | €151,206 | €111,153 | -€40,053 | -26.5% |
| Income taxes | 67/77 | €35,105 | €24,834 | -€10,270 | -29.3% |
| Profit (loss) for the period | 9904 | €116,101 | €86,318 | -€29,783 | -25.7% |
| Profit (loss) for the period to be appropriated | 9905 | €116,101 | €86,318 | -€29,783 | -25.7% |
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 19 October 2026 via checked.be.