BIYAADHOO: 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.
BIYAADHOO
Largest movements
- Cash -€93,985
down €93,985 (-78.1%), from €120,305 to €26,320
mainly Contributions, distributions and other (-€116,771) and Net result for the year (-€53,578)
- Deferred charges and accrued income -€33,205
down €33,205 (-97.9%), from €33,915 to €711
- Receivables within one year -€15,722
down €15,722 (-35.4%), from €44,353 to €28,631
of which Trade receivables: -€22,488
- Tangible fixed assets -€10,623
down €10,623 (-59.2%), from €17,933 to €7,311
of which Furniture and vehicles: -€8,509
- Current investments -€6,346
down €6,346 (-100%), from €6,346 to €0
- Profit (loss) carried forward -€159,401
down €159,401 (-87.9%), from €181,306 to €21,905
- Other debts +€16,771
up €16,771, from €0 to €16,771
- Reserves -€10,948
down €10,948 (-100%), from €10,948 to €0
of which Tax-exempt reserves: -€9,093
- Tax, wage and social debts -€5,879
down €5,879 (-85.1%), from €6,907 to €1,028
- Gross operating margin -€86,355
down €86,355, from €36,229 to -€50,126
- Depreciation -€9,446
down €9,446 (-68.9%), from €13,710 to €4,264
- Taxes -€8,627
down €8,627 (-89.4%), from €9,656 to €1,028
- Financial income +€7,243
up €7,243 (+939%), from €772 to €8,014
- Financial charges +€782
up €782 (+17.0%), from €4,592 to €5,374
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 | €222,852 | €62,972 | -€159,880 | -71.7% |
| Fixed assets | 21/28 | €17,933 | €7,311 | -€10,623 | -59.2% |
| Tangible fixed assets | 22/27 | €17,933 | €7,311 | -€10,623 | -59.2% |
| Plant, machinery and equipment | 23 | €5,513 | €3,399 | -€2,114 | -38.3% |
| Furniture and vehicles | 24 | €12,420 | €3,911 | -€8,509 | -68.5% |
| Current assets | 29/58 | €204,918 | €55,662 | -€149,257 | -72.8% |
| Amounts receivable within one year | 40/41 | €44,353 | €28,631 | -€15,722 | -35.4% |
| Trade receivables | 40 | €23,485 | €998 | -€22,488 | -95.8% |
| Other amounts receivable | 41 | €20,867 | €27,633 | +€6,766 | +32.4% |
| Current investments | 50/53 | €6,346 | €0 | -€6,346 | -100% |
| Cash at bank and in hand | 54/58 | €120,305 | €26,320 | -€93,985 | -78.1% |
| Deferred charges and accrued income | 490/1 | €33,915 | €711 | -€33,205 | -97.9% |
| Total equity and liabilities | 10/49 | €222,852 | €62,972 | -€159,880 | -71.7% |
| Equity | 10/15 | €210,803 | €40,455 | -€170,349 | -80.8% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €10,948 | €0 | -€10,948 | -100% |
| Tax-exempt reserves | 132 | €9,093 | €0 | -€9,093 | -100% |
| Distributable reserves | 133 | €1,855 | €0 | -€1,855 | -100% |
| Profit (loss) carried forward | 14 | €181,306 | €21,905 | -€159,401 | -87.9% |
| Amounts payable | 17/49 | €12,048 | €22,518 | +€10,469 | +86.9% |
| Amounts payable within one year | 42/48 | €12,048 | €22,518 | +€10,469 | +86.9% |
| Trade debts | 44 | €5,141 | €4,718 | -€423 | -8.2% |
| Suppliers | 440/4 | €5,141 | €4,718 | -€423 | -8.2% |
| Taxes, remuneration and social security | 45 | €6,907 | €1,028 | -€5,879 | -85.1% |
| Taxes | 450/3 | €6,907 | €1,028 | -€5,879 | -85.1% |
| Other amounts payable | 47/48 | €0 | €16,771 | +€16,771 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,710 | €4,264 | -€9,446 | -68.9% |
| Other operating charges | 640/8 | €1,462 | €799 | -€664 | -45.4% |
| Gross operating margin | 9900 | €36,229 | -€50,126 | -€86,355 | |
| Operating profit (loss) | 9901 | €21,056 | -€55,189 | -€76,246 | |
| Financial income | 75/76B | €772 | €8,014 | +€7,243 | +939% |
| Recurring financial income | 75 | €772 | €8,014 | +€7,243 | +939% |
| Financial charges | 65/66B | €4,592 | €5,374 | +€782 | +17.0% |
| Recurring financial charges | 65 | €4,592 | €5,374 | +€782 | +17.0% |
| Profit (loss) for the period before taxes | 9903 | €17,236 | -€52,549 | -€69,785 | |
| Income taxes | 67/77 | €9,656 | €1,028 | -€8,627 | -89.4% |
| Profit (loss) for the period | 9904 | €7,580 | -€53,578 | -€61,158 | |
| Transfer from tax-exempt reserves | 789 | - | €9,093 | +€9,093 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,580 | -€44,485 | -€52,065 |
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 22 October 2026 via checked.be.