BIZARRE: 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.
BIZARRE
Largest movements
- Receivables within one year +€98,938
up €98,938 (+911.2%), from €10,858 to €109,796
of which Other amounts receivable: +€89,382
- Cash -€67,496
down €67,496 (-53.3%), from €126,655 to €59,159
mainly Receivables within one year (-€98,938) and Other debts (-€3,293)
- Reserves +€35,752
up €35,752 (+60.5%), from €59,051 to €94,803
of which Distributable reserves: +€35,752
- Other debts -€3,293
no longer reported in 2024 (was €3,293)
- Write-downs -€6,969
no longer reported in 2024 (was €6,969)
- Gross operating margin -€2,147
down €2,147 (-3.7%), from €57,434 to €55,286
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €137,991 | €168,980 | +€30,988 | +22.5% |
| Fixed assets | 21/28 | €479 | €25 | -€454 | -94.8% |
| Tangible fixed assets | 22/27 | €454 | - | -€454 | |
| Furniture and vehicles | 24 | €454 | - | -€454 | |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €137,513 | €168,955 | +€31,442 | +22.9% |
| Amounts receivable within one year | 40/41 | €10,858 | €109,796 | +€98,938 | +911.2% |
| Trade receivables | 40 | €10,858 | €20,414 | +€9,556 | +88.0% |
| Other amounts receivable | 41 | - | €89,382 | +€89,382 | |
| Cash at bank and in hand | 54/58 | €126,655 | €59,159 | -€67,496 | -53.3% |
| Total equity and liabilities | 10/49 | €137,991 | €168,980 | +€30,988 | +22.5% |
| Equity | 10/15 | €93,292 | €129,044 | +€35,752 | +38.3% |
| Contributions | 10/11 | €6,515 | €6,515 | = | 0.0% |
| Reserves | 13 | €59,051 | €94,803 | +€35,752 | +60.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,200 | €2,200 | = | 0.0% |
| Distributable reserves | 133 | €54,991 | €90,743 | +€35,752 | +65.0% |
| Profit (loss) carried forward | 14 | €27,726 | €27,726 | = | 0.0% |
| Amounts payable | 17/49 | €44,700 | €39,936 | -€4,764 | -10.7% |
| Amounts payable within one year | 42/48 | €44,700 | €39,936 | -€4,764 | -10.7% |
| Trade debts | 44 | €2,519 | €1,282 | -€1,237 | -49.1% |
| Suppliers | 440/4 | €2,519 | €1,282 | -€1,237 | -49.1% |
| Taxes, remuneration and social security | 45 | €38,887 | €38,654 | -€233 | -0.6% |
| Taxes | 450/3 | €38,887 | €36,507 | -€2,381 | -6.1% |
| Remuneration and social security | 454/9 | - | €2,147 | +€2,147 | |
| Other amounts payable | 47/48 | €3,293 | - | -€3,293 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €583 | €454 | -€129 | -22.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €6,969 | - | -€6,969 | |
| Other operating charges | 640/8 | €631 | €987 | +€356 | +56.4% |
| Gross operating margin | 9900 | €57,434 | €55,286 | -€2,147 | -3.7% |
| Operating profit (loss) | 9901 | €49,251 | €53,846 | +€4,596 | +9.3% |
| Financial income | 75/76B | €29 | €39 | +€10 | +36.3% |
| Recurring financial income | 75 | €29 | €39 | +€10 | +36.3% |
| Financial charges | 65/66B | €89 | €295 | +€206 | +231.9% |
| Recurring financial charges | 65 | €89 | €295 | +€206 | +231.9% |
| Profit (loss) for the period before taxes | 9903 | €49,190 | €53,591 | +€4,400 | +8.9% |
| Income taxes | 67/77 | €18,204 | €17,838 | -€366 | -2.0% |
| Profit (loss) for the period | 9904 | €30,986 | €35,752 | +€4,766 | +15.4% |
| Profit (loss) for the period to be appropriated | 9905 | €30,986 | €35,752 | +€4,766 | +15.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.