BIZ & FUN: 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.
BIZ & FUN
Largest movements
No asset line moved by more than 1% of the balance sheet total.
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin -€195
down €195 (-18.4%), from -€1,063 to -€1,258
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 | €351,158 | €349,252 | -€1,906 | -0.5% |
| Fixed assets | 21/28 | €260,288 | €260,288 | = | 0.0% |
| Financial fixed assets | 28 | €260,288 | €260,288 | = | 0.0% |
| Current assets | 29/58 | €90,870 | €88,964 | -€1,906 | -2.1% |
| Amounts receivable within one year | 40/41 | €11 | €21 | +€11 | +101% |
| Other amounts receivable | 41 | €11 | €21 | +€11 | +101% |
| Current investments | 50/53 | €5,887 | €5,912 | +€25 | +0.4% |
| Cash at bank and in hand | 54/58 | €84,972 | €83,031 | -€1,941 | -2.3% |
| Total equity and liabilities | 10/49 | €351,158 | €349,252 | -€1,906 | -0.5% |
| Equity | 10/15 | €350,867 | €349,214 | -€1,652 | -0.5% |
| 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 | €288,867 | €287,214 | -€1,652 | -0.6% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €282,667 | €281,014 | -€1,652 | -0.6% |
| Amounts payable | 17/49 | €291 | €38 | -€253 | -87.0% |
| Amounts payable within one year | 42/48 | €291 | €38 | -€253 | -87.0% |
| Trade debts | 44 | €291 | €38 | -€253 | -87.0% |
| Suppliers | 440/4 | €291 | €38 | -€253 | -87.0% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€1,063 | -€1,258 | -€195 | -18.4% |
| Operating profit (loss) | 9901 | -€1,450 | -€1,658 | -€208 | -14.3% |
| Financial income | 75/76B | €35 | €35 | +€0 | +0.5% |
| Recurring financial income | 75 | €35 | €35 | +€0 | +0.5% |
| Financial charges | 65/66B | €29 | €30 | +€2 | +5.3% |
| Recurring financial charges | 65 | €29 | €30 | +€2 | +5.3% |
| Profit (loss) for the period before taxes | 9903 | -€1,443 | -€1,652 | -€209 | -14.5% |
| Profit (loss) for the period | 9904 | -€1,443 | -€1,652 | -€209 | -14.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,443 | -€1,652 | -€209 | -14.5% |
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 15 October 2026 via checked.be.