BIZ Services: what changed
BIZ Services
Largest movements
- Tangible fixed assets +€55,216
up €55,216 (+1,298%), from €4,253 to €59,469
of which Furniture and vehicles: +€53,745
- Cash -€30,195
down €30,195 (-62.2%), from €48,555 to €18,360
mainly Investment in fixed assets (net) (-€61,225) and Net result for the year (-€22,798)
- Receivables within one year -€5,723
down €5,723 (-9.9%), from €57,984 to €52,261
of which Trade receivables: -€4,428
- Debts after one year +€33,060
new in 2026: €33,060
- Profit (loss) carried forward -€22,798
down €22,798 (-80.7%), from €28,243 to €5,445
- Current portion of long-term debt +€8,251
new in 2026: €8,251
- Trade debts +€2,496
up €2,496 (+406%), from €614 to €3,110
- Tax, wage and social debts -€1,710
down €1,710 (-85.5%), from €2,000 to €290
- Gross operating margin -€54,383
down €54,383, from €38,111 to -€16,272
- Taxes -€9,859
no longer reported in 2026 (was €9,859)
- Depreciation +€4,534
up €4,534 (+308%), from €1,474 to €6,008
- Financial income +€1,500
new in 2026: €1,500
- Financial charges +€864
up €864 (+142%), from €610 to €1,474
Change in the result, 2025 to 2026
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 2025 and 2026 balance sheets and the 2026 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 | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €110,792 | €130,091 | +€19,299 | +17.4% |
| Fixed assets | 21/28 | €4,253 | €59,469 | +€55,216 | +1,298% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €4,253 | €59,469 | +€55,216 | +1,298% |
| Land and buildings | 22 | €3,936 | €5,724 | +€1,789 | +45.5% |
| Plant, machinery and equipment | 23 | €317 | €0 | -€317 | -100% |
| Furniture and vehicles | 24 | €0 | €53,745 | +€53,745 | |
| Current assets | 29/58 | €106,539 | €70,622 | -€35,918 | -33.7% |
| Amounts receivable within one year | 40/41 | €57,984 | €52,261 | -€5,723 | -9.9% |
| Trade receivables | 40 | €20,565 | €16,137 | -€4,428 | -21.5% |
| Other amounts receivable | 41 | €37,419 | €36,124 | -€1,295 | -3.5% |
| Cash at bank and in hand | 54/58 | €48,555 | €18,360 | -€30,195 | -62.2% |
| Total equity and liabilities | 10/49 | €110,792 | €130,091 | +€19,299 | +17.4% |
| Equity | 10/15 | €108,178 | €85,380 | -€22,798 | -21.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €59,935 | €59,935 | = | 0.0% |
| Distributable reserves | 133 | €59,935 | €59,935 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,243 | €5,445 | -€22,798 | -80.7% |
| Amounts payable | 17/49 | €2,614 | €44,710 | +€42,096 | +1,610% |
| Amounts payable after more than one year | 17 | - | €33,060 | +€33,060 | |
| Financial debts | 170/4 | - | €33,060 | +€33,060 | |
| Amounts payable within one year | 42/48 | €2,614 | €11,651 | +€9,036 | +346% |
| Current portion of amounts payable after more than one year | 42 | - | €8,251 | +€8,251 | |
| Trade debts | 44 | €614 | €3,110 | +€2,496 | +406% |
| Suppliers | 440/4 | €614 | €3,110 | +€2,496 | +406% |
| Taxes, remuneration and social security | 45 | €2,000 | €290 | -€1,710 | -85.5% |
| Taxes | 450/3 | €2,000 | €290 | -€1,710 | -85.5% |
| Non-recurring operating income | 76A | - | €8,000 | +€8,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,474 | €6,008 | +€4,534 | +308% |
| Other operating charges | 640/8 | €922 | €544 | -€378 | -41.0% |
| Operating charges capitalised as restructuring costs | 649 | €0 | €0 | = | |
| Gross operating margin | 9900 | €38,111 | -€16,272 | -€54,383 | |
| Operating profit (loss) | 9901 | €35,715 | -€22,824 | -€58,539 | |
| Financial income | 75/76B | - | €1,500 | +€1,500 | |
| Recurring financial income | 75 | - | €1,500 | +€1,500 | |
| Financial charges | 65/66B | €610 | €1,474 | +€864 | +142% |
| Recurring financial charges | 65 | €610 | €1,474 | +€864 | +142% |
| Profit (loss) for the period before taxes | 9903 | €35,105 | -€22,798 | -€57,903 | |
| Income taxes | 67/77 | €9,859 | - | -€9,859 | |
| Profit (loss) for the period | 9904 | €25,246 | -€22,798 | -€48,043 | |
| Profit (loss) for the period to be appropriated | 9905 | €25,246 | -€22,798 | -€48,043 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.