BIRIM: 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.
BIRIM
Largest movements
- Cash -€28,311
down €28,311 (-18.4%), from €153,744 to €125,433
mainly Other debts (-€57,273) and Investment in fixed assets (net) (-€15,007)
- Other debts -€57,273
down €57,273 (-27.6%), from €207,509 to €150,236
- Reserves +€18,827
up €18,827 (+6.6%), from €284,282 to €303,109
of which Distributable reserves: +€18,827
- Gross operating margin +€5,307
up €5,307 (+8.8%), from €60,482 to €65,789
- Depreciation +€4,092
up €4,092 (+29.4%), from €13,901 to €17,993
- Other operating charges +€924
up €924 (+4.7%), from €19,745 to €20,669
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 | €564,272 | €528,602 | -€35,671 | -6.3% |
| Fixed assets | 21/28 | €386,033 | €383,047 | -€2,986 | -0.8% |
| Tangible fixed assets | 22/27 | €386,033 | €383,047 | -€2,986 | -0.8% |
| Land and buildings | 22 | €376,991 | €376,516 | -€475 | -0.1% |
| Furniture and vehicles | 24 | €9,041 | €6,531 | -€2,511 | -27.8% |
| Current assets | 29/58 | €178,239 | €145,554 | -€32,685 | -18.3% |
| Amounts receivable within one year | 40/41 | €4,500 | €4,500 | = | 0.0% |
| Other amounts receivable | 41 | €4,500 | €4,500 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €153,744 | €125,433 | -€28,311 | -18.4% |
| Deferred charges and accrued income | 490/1 | €19,995 | €15,621 | -€4,374 | -21.9% |
| Total equity and liabilities | 10/49 | €564,272 | €528,602 | -€35,671 | -6.3% |
| Equity | 10/15 | €346,282 | €365,109 | +€18,827 | +5.4% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €284,282 | €303,109 | +€18,827 | +6.6% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €278,082 | €296,909 | +€18,827 | +6.8% |
| Amounts payable | 17/49 | €217,991 | €163,493 | -€54,498 | -25.0% |
| Amounts payable after more than one year | 17 | €8,136 | €10,525 | +€2,389 | +29.4% |
| Other amounts payable | 178/9 | €8,136 | €10,525 | +€2,389 | +29.4% |
| Amounts payable within one year | 42/48 | €209,855 | €152,968 | -€56,887 | -27.1% |
| Taxes, remuneration and social security | 45 | €2,346 | €2,732 | +€386 | +16.4% |
| Taxes | 450/3 | €2,346 | €2,732 | +€386 | +16.4% |
| Other amounts payable | 47/48 | €207,509 | €150,236 | -€57,273 | -27.6% |
| Non-recurring operating income | 76A | €300 | €0 | -€300 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,901 | €17,993 | +€4,092 | +29.4% |
| Other operating charges | 640/8 | €19,745 | €20,669 | +€924 | +4.7% |
| Gross operating margin | 9900 | €60,482 | €65,789 | +€5,307 | +8.8% |
| Operating profit (loss) | 9901 | €26,836 | €27,128 | +€292 | +1.1% |
| Financial charges | 65/66B | €639 | €723 | +€85 | +13.3% |
| Recurring financial charges | 65 | €639 | €723 | +€85 | +13.3% |
| Profit (loss) for the period before taxes | 9903 | €26,198 | €26,405 | +€207 | +0.8% |
| Income taxes | 67/77 | €7,308 | €7,578 | +€269 | +3.7% |
| Profit (loss) for the period | 9904 | €18,889 | €18,827 | -€62 | -0.3% |
| Profit (loss) for the period to be appropriated | 9905 | €18,889 | €18,827 | -€62 | -0.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.