BIZ CONCEPT: what changed
BIZ CONCEPT
Largest movements
- Cash -€19,982
down €19,982 (-83.4%), from €23,967 to €3,984
mainly Other debts (-€50,403) and Receivables within one year (-€16,569)
- Stocks and contracts -€19,307
down €19,307 (-51.4%), from €37,534 to €18,226
- Receivables within one year +€16,569
up €16,569 (+41.7%), from €39,759 to €56,328
- Intangible fixed assets +€14,250
new in 2025: €14,250
- Tangible fixed assets -€7,237
down €7,237 (-39.9%), from €18,147 to €10,910
- Other debts -€50,403
down €50,403 (-43.2%), from €116,683 to €66,279
- Trade debts +€18,533
up €18,533 (+3,786%), from €490 to €19,022
- Profit (loss) carried forward +€13,444
up €13,444 (+12,425%), from €108 to €13,552
- Tax, wage and social debts +€2,718
up €2,718 (+44.4%), from €6,127 to €8,844
- Purchases and services -€48,167
no longer reported in 2025 (was €48,167)
- Gross operating margin +€17,048
up €17,048 (+206%), from €8,263 to €25,311
- Taxes +€3,835
new in 2025: €3,835
- Other operating charges -€816
no longer reported in 2025 (was €816)
- Depreciation +€750
up €750 (+10.4%), from €7,237 to €7,987
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €124,407 | €108,698 | -€15,709 | -12.6% |
| Fixed assets | 21/28 | €23,147 | €30,160 | +€7,013 | +30.3% |
| Intangible fixed assets | 21 | - | €14,250 | +€14,250 | |
| Tangible fixed assets | 22/27 | €18,147 | €10,910 | -€7,237 | -39.9% |
| Furniture and vehicles | 24 | €18,147 | €10,910 | -€7,237 | -39.9% |
| Financial fixed assets | 28 | €5,000 | €5,000 | = | 0.0% |
| Current assets | 29/58 | €101,260 | €78,538 | -€22,721 | -22.4% |
| Stocks and contracts in progress | 3 | €37,534 | €18,226 | -€19,307 | -51.4% |
| Stocks | 30/36 | €37,534 | €18,226 | -€19,307 | -51.4% |
| Amounts receivable within one year | 40/41 | €39,759 | €56,328 | +€16,569 | +41.7% |
| Trade receivables | 40 | €39,759 | €56,328 | +€16,569 | +41.7% |
| Cash at bank and in hand | 54/58 | €23,967 | €3,984 | -€19,982 | -83.4% |
| Total equity and liabilities | 10/49 | €124,407 | €108,698 | -€15,709 | -12.6% |
| Equity | 10/15 | €1,108 | €14,552 | +€13,444 | +1,213% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €108 | €13,552 | +€13,444 | +12,425% |
| Amounts payable | 17/49 | €123,299 | €94,146 | -€29,153 | -23.6% |
| Amounts payable within one year | 42/48 | €123,299 | €94,146 | -€29,153 | -23.6% |
| Trade debts | 44 | €490 | €19,022 | +€18,533 | +3,786% |
| Suppliers | 440/4 | €490 | €19,022 | +€18,533 | +3,786% |
| Taxes, remuneration and social security | 45 | €6,127 | €8,844 | +€2,718 | +44.4% |
| Taxes | 450/3 | €6,127 | €8,844 | +€2,718 | +44.4% |
| Other amounts payable | 47/48 | €116,683 | €66,279 | -€50,403 | -43.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €48,167 | - | -€48,167 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,237 | €7,987 | +€750 | +10.4% |
| Other operating charges | 640/8 | €816 | - | -€816 | |
| Gross operating margin | 9900 | €8,263 | €25,311 | +€17,048 | +206% |
| Operating profit (loss) | 9901 | €210 | €17,324 | +€17,114 | +8,156% |
| Financial income | 75/76B | €15 | - | -€15 | |
| Recurring financial income | 75 | €15 | - | -€15 | |
| Financial charges | 65/66B | €39 | €45 | +€6 | +15.8% |
| Recurring financial charges | 65 | €39 | €45 | +€6 | +15.8% |
| Profit (loss) for the period before taxes | 9903 | €186 | €17,279 | +€17,092 | +9,169% |
| Income taxes | 67/77 | - | €3,835 | +€3,835 | |
| Profit (loss) for the period | 9904 | €186 | €13,444 | +€13,258 | +7,112% |
| Profit (loss) for the period to be appropriated | 9905 | €186 | €13,444 | +€13,258 | +7,112% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.