BIRON: 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.
BIRON
Largest movements
- Cash -€14,335
down €14,335 (-4.4%), from €327,008 to €312,674
mainly Net result for the year (-€17,480) and Other debts (-€7,547)
- Tangible fixed assets -€9,163
down €9,163 (-30.9%), from €29,649 to €20,486
- Profit (loss) carried forward -€17,480
down €17,480 (-4.3%), from -€406,000 to -€423,480
- Other debts -€7,547
down €7,547 (-0.8%), from €923,025 to €915,478
- Financial income -€1,684
down €1,684 (-68.5%), from €2,457 to €773
- Gross operating margin +€926
up €926 (+15.9%), from -€5,837 to -€4,911
- Depreciation +€597
up €597 (+5.7%), from €10,548 to €11,145
- Other operating charges -€551
down €551 (-25.9%), from €2,130 to €1,579
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 | €539,364 | €515,957 | -€23,407 | -4.3% |
| Fixed assets | 21/28 | €30,049 | €20,886 | -€9,163 | -30.5% |
| Tangible fixed assets | 22/27 | €29,649 | €20,486 | -€9,163 | -30.9% |
| Furniture and vehicles | 24 | €29,649 | €20,486 | -€9,163 | -30.9% |
| Financial fixed assets | 28 | €400 | €400 | = | 0.0% |
| Current assets | 29/58 | €509,315 | €495,071 | -€14,244 | -2.8% |
| Stocks and contracts in progress | 3 | €57,780 | €57,780 | = | 0.0% |
| Stocks | 30/36 | €57,780 | €57,780 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €122,985 | €122,963 | -€22 | 0.0% |
| Other amounts receivable | 41 | €122,985 | €122,963 | -€22 | 0.0% |
| Cash at bank and in hand | 54/58 | €327,008 | €312,674 | -€14,335 | -4.4% |
| Deferred charges and accrued income | 490/1 | €1,541 | €1,655 | +€113 | +7.3% |
| Total equity and liabilities | 10/49 | €539,364 | €515,957 | -€23,407 | -4.3% |
| Equity | 10/15 | -€386,000 | -€403,480 | -€17,480 | -4.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€406,000 | -€423,480 | -€17,480 | -4.3% |
| Amounts payable | 17/49 | €925,364 | €919,437 | -€5,927 | -0.6% |
| Amounts payable within one year | 42/48 | €924,298 | €918,120 | -€6,178 | -0.7% |
| Trade debts | 44 | €1,273 | €1,301 | +€28 | +2.2% |
| Suppliers | 440/4 | €1,273 | €1,301 | +€28 | +2.2% |
| Taxes, remuneration and social security | 45 | - | €1,341 | +€1,341 | |
| Taxes | 450/3 | - | €1,341 | +€1,341 | |
| Other amounts payable | 47/48 | €923,025 | €915,478 | -€7,547 | -0.8% |
| Accrued charges and deferred income | 492/3 | €1,066 | €1,317 | +€251 | +23.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,548 | €11,145 | +€597 | +5.7% |
| Other operating charges | 640/8 | €2,130 | €1,579 | -€551 | -25.9% |
| Gross operating margin | 9900 | -€5,837 | -€4,911 | +€926 | +15.9% |
| Operating profit (loss) | 9901 | -€18,514 | -€17,635 | +€879 | +4.7% |
| Financial income | 75/76B | €2,457 | €773 | -€1,684 | -68.5% |
| Recurring financial income | 75 | €2,457 | €773 | -€1,684 | -68.5% |
| Financial charges | 65/66B | €33 | €24 | -€9 | -27.6% |
| Recurring financial charges | 65 | €33 | €24 | -€9 | -27.6% |
| Profit (loss) for the period before taxes | 9903 | -€16,090 | -€16,886 | -€796 | -4.9% |
| Income taxes | 67/77 | €615 | €594 | -€21 | -3.4% |
| Profit (loss) for the period | 9904 | -€16,705 | -€17,480 | -€775 | -4.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,705 | -€17,480 | -€775 | -4.6% |
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.