BIZA: 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.
BIZA
Largest movements
- Receivables within one year -€15,976
down €15,976 (-64.1%), from €24,937 to €8,961
of which Other amounts receivable: -€9,976
- Stocks and contracts +€8,400
up €8,400 (+525.0%), from €1,600 to €10,000
- Tangible fixed assets -€3,436
down €3,436 (-85.3%), from €4,027 to €591
of which Furniture and vehicles: -€3,263
- Cash +€2,995
up €2,995 (+27.2%), from €11,001 to €13,997
mainly Receivables within one year (+€15,976) and Depreciation (+€3,436)
- Profit (loss) carried forward -€5,091
new in 2025: -€5,091
- Tax, wage and social debts -€3,610
down €3,610 (-86.3%), from €4,181 to €571
of which Taxes: -€4,005
- Trade debts +€684
up €684 (+12.3%), from €5,573 to €6,257
- Gross operating margin -€4,129
down €4,129 (-69.0%), from €5,983 to €1,854
- Financial charges +€861
up €861 (+97.4%), from €883 to €1,744
- Financial income +€705
up €705 (+1136.0%), from €62 to €767
- Taxes +€701
up €701 (+58.7%), from €1,193 to €1,894
- Depreciation -€159
down €159 (-4.4%), from €3,595 to €3,436
From the 2024 result to the 2025 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
Cash bridge derived
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 | €43,666 | €35,649 | -€8,017 | -18.4% |
| Fixed assets | 21/28 | €6,127 | €2,691 | -€3,436 | -56.1% |
| Tangible fixed assets | 22/27 | €4,027 | €591 | -€3,436 | -85.3% |
| Plant, machinery and equipment | 23 | €474 | €302 | -€172 | -36.4% |
| Furniture and vehicles | 24 | €3,553 | €290 | -€3,263 | -91.8% |
| Financial fixed assets | 28 | €2,100 | €2,100 | = | 0.0% |
| Current assets | 29/58 | €37,539 | €32,958 | -€4,581 | -12.2% |
| Stocks and contracts in progress | 3 | €1,600 | €10,000 | +€8,400 | +525.0% |
| Stocks | 30/36 | €1,600 | €10,000 | +€8,400 | +525.0% |
| Amounts receivable within one year | 40/41 | €24,937 | €8,961 | -€15,976 | -64.1% |
| Trade receivables | 40 | €6,000 | €0 | -€6,000 | -100.0% |
| Other amounts receivable | 41 | €18,937 | €8,961 | -€9,976 | -52.7% |
| Cash at bank and in hand | 54/58 | €11,001 | €13,997 | +€2,995 | +27.2% |
| Total equity and liabilities | 10/49 | €43,666 | €35,649 | -€8,017 | -18.4% |
| Equity | 10/15 | €33,912 | €28,821 | -€5,091 | -15.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €15,312 | €15,312 | = | 0.0% |
| Non-distributable reserves | 130/1 | €812 | €812 | = | 0.0% |
| Reserves not available under the articles | 1311 | €812 | €812 | = | 0.0% |
| Distributable reserves | 133 | €14,500 | €14,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€5,091 | -€5,091 | |
| Amounts payable | 17/49 | €9,754 | €6,828 | -€2,926 | -30.0% |
| Amounts payable within one year | 42/48 | €9,754 | €6,828 | -€2,926 | -30.0% |
| Trade debts | 44 | €5,573 | €6,257 | +€684 | +12.3% |
| Suppliers | 440/4 | €5,573 | €6,257 | +€684 | +12.3% |
| Taxes, remuneration and social security | 45 | €4,181 | €571 | -€3,610 | -86.3% |
| Taxes | 450/3 | €4,181 | €176 | -€4,005 | -95.8% |
| Remuneration and social security | 454/9 | - | €395 | +€395 | |
| Remuneration, social security and pensions | 62 | €374 | €489 | +€115 | +30.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,595 | €3,436 | -€159 | -4.4% |
| Other operating charges | 640/8 | - | €149 | +€149 | |
| Gross operating margin | 9900 | €5,983 | €1,854 | -€4,129 | -69.0% |
| Operating profit (loss) | 9901 | €2,014 | -€2,220 | -€4,234 | |
| Financial income | 75/76B | €62 | €767 | +€705 | +1136.0% |
| Recurring financial income | 75 | €62 | €767 | +€705 | +1136.0% |
| Financial charges | 65/66B | €883 | €1,744 | +€861 | +97.4% |
| Recurring financial charges | 65 | €883 | €1,744 | +€861 | +97.4% |
| Profit (loss) for the period before taxes | 9903 | €1,193 | -€3,197 | -€4,390 | |
| Income taxes | 67/77 | €1,193 | €1,894 | +€701 | +58.7% |
| Profit (loss) for the period | 9904 | - | -€5,091 | -€5,091 | |
| Profit (loss) for the period to be appropriated | 9905 | - | -€5,091 | -€5,091 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.