BIRONT: 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.
BIRONT
Largest movements
- Receivables within one year +€79,959
up €79,959 (+51.6%), from €155,059 to €235,018
of which Other amounts receivable: +€85,114
- Cash -€46,810
down €46,810 (-49.8%), from €94,001 to €47,191
mainly Receivables within one year (-€79,959) and Tax, wage and social debts (-€49,569)
- Receivables after one year -€30,000
down €30,000 (-27.3%), from €110,000 to €80,000
- Tangible fixed assets +€5,233
up €5,233 (+85.4%), from €6,130 to €11,363
- Reserves +€57,701
up €57,701 (+23.4%), from €246,526 to €304,227
of which Distributable reserves: +€57,701
- Tax, wage and social debts -€49,569
down €49,569 (-46.7%), from €106,197 to €56,628
- Gross operating margin -€18,033
down €18,033 (-19.2%), from €93,956 to €75,923
- Financial income +€6,368
up €6,368 (+81.1%), from €7,855 to €14,223
- Financial charges -€3,132
down €3,132 (-44.6%), from €7,029 to €3,897
- Taxes -€2,480
down €2,480 (-9.4%), from €26,254 to €23,774
- Depreciation +€1,201
up €1,201 (+55.1%), from €2,179 to €3,380
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 | €383,190 | €391,573 | +€8,383 | +2.2% |
| Fixed assets | 21/28 | €24,130 | €29,363 | +€5,233 | +21.7% |
| Tangible fixed assets | 22/27 | €6,130 | €11,363 | +€5,233 | +85.4% |
| Plant, machinery and equipment | 23 | €6,130 | €11,363 | +€5,233 | +85.4% |
| Financial fixed assets | 28 | €18,000 | €18,000 | = | 0.0% |
| Current assets | 29/58 | €359,060 | €362,209 | +€3,150 | +0.9% |
| Amounts receivable after more than one year | 29 | €110,000 | €80,000 | -€30,000 | -27.3% |
| Other amounts receivable | 291 | €110,000 | €80,000 | -€30,000 | -27.3% |
| Amounts receivable within one year | 40/41 | €155,059 | €235,018 | +€79,959 | +51.6% |
| Trade receivables | 40 | €28,639 | €23,484 | -€5,155 | -18.0% |
| Other amounts receivable | 41 | €126,420 | €211,534 | +€85,114 | +67.3% |
| Cash at bank and in hand | 54/58 | €94,001 | €47,191 | -€46,810 | -49.8% |
| Total equity and liabilities | 10/49 | €383,190 | €391,573 | +€8,383 | +2.2% |
| Equity | 10/15 | €265,126 | €322,827 | +€57,701 | +21.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €246,526 | €304,227 | +€57,701 | +23.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €244,666 | €302,367 | +€57,701 | +23.6% |
| Amounts payable | 17/49 | €118,064 | €68,745 | -€49,319 | -41.8% |
| Amounts payable within one year | 42/48 | €118,064 | €68,745 | -€49,319 | -41.8% |
| Trade debts | 44 | €2,176 | €2,776 | +€600 | +27.6% |
| Suppliers | 440/4 | €2,176 | €2,776 | +€600 | +27.6% |
| Taxes, remuneration and social security | 45 | €106,197 | €56,628 | -€49,569 | -46.7% |
| Taxes | 450/3 | €106,197 | €56,628 | -€49,569 | -46.7% |
| Other amounts payable | 47/48 | €9,691 | €9,341 | -€350 | -3.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,179 | €3,380 | +€1,201 | +55.1% |
| Other operating charges | 640/8 | €481 | €1,394 | +€913 | +189.8% |
| Gross operating margin | 9900 | €93,956 | €75,923 | -€18,033 | -19.2% |
| Operating profit (loss) | 9901 | €91,296 | €71,150 | -€20,147 | -22.1% |
| Financial income | 75/76B | €7,855 | €14,223 | +€6,368 | +81.1% |
| Recurring financial income | 75 | €7,855 | €14,223 | +€6,368 | +81.1% |
| Financial charges | 65/66B | €7,029 | €3,897 | -€3,132 | -44.6% |
| Recurring financial charges | 65 | €7,029 | €3,897 | -€3,132 | -44.6% |
| Profit (loss) for the period before taxes | 9903 | €92,123 | €81,476 | -€10,647 | -11.6% |
| Income taxes | 67/77 | €26,254 | €23,774 | -€2,480 | -9.4% |
| Profit (loss) for the period | 9904 | €65,869 | €57,701 | -€8,167 | -12.4% |
| Profit (loss) for the period to be appropriated | 9905 | €65,869 | €57,701 | -€8,167 | -12.4% |
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 9 October 2026 via checked.be.