BizCraft: 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.
BizCraft
Largest movements
- Cash -€32,368
down €32,368 (-32.5%), from €99,651 to €67,283
mainly Contributions, distributions and other (-€40,000) and Tax, wage and social debts (-€8,052)
- Tangible fixed assets -€9,486
down €9,486 (-43.6%), from €21,743 to €12,257
- Receivables within one year +€4,099
up €4,099 (+84.3%), from €4,864 to €8,963
of which Trade receivables: +€4,144
- Profit (loss) carried forward -€29,788
down €29,788 (-32.9%), from €90,429 to €60,641
- Tax, wage and social debts -€8,052
down €8,052 (-28.7%), from €28,049 to €19,997
- Gross operating margin -€26,065
down €26,065 (-50.9%), from €51,218 to €25,153
- Taxes -€6,747
down €6,747 (-55.2%), from €12,233 to €5,486
- Depreciation +€3,221
up €3,221 (+51.4%), from €6,264 to €9,486
- Other operating charges -€2,131
down €2,131 (-74.3%), from €2,867 to €736
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 | €128,550 | €90,766 | -€37,784 | -29.4% |
| Fixed assets | 21/28 | €22,983 | €13,497 | -€9,486 | -41.3% |
| Tangible fixed assets | 22/27 | €21,743 | €12,257 | -€9,486 | -43.6% |
| Furniture and vehicles | 24 | €21,743 | €12,257 | -€9,486 | -43.6% |
| Financial fixed assets | 28 | €1,240 | €1,240 | = | 0.0% |
| Current assets | 29/58 | €105,567 | €77,269 | -€28,298 | -26.8% |
| Amounts receivable within one year | 40/41 | €4,864 | €8,963 | +€4,099 | +84.3% |
| Trade receivables | 40 | €3,177 | €7,321 | +€4,144 | +130% |
| Other amounts receivable | 41 | €1,687 | €1,642 | -€45 | -2.7% |
| Cash at bank and in hand | 54/58 | €99,651 | €67,283 | -€32,368 | -32.5% |
| Deferred charges and accrued income | 490/1 | €1,052 | €1,023 | -€29 | -2.8% |
| Total equity and liabilities | 10/49 | €128,550 | €90,766 | -€37,784 | -29.4% |
| Equity | 10/15 | €100,429 | €70,641 | -€29,788 | -29.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €90,429 | €60,641 | -€29,788 | -32.9% |
| Amounts payable | 17/49 | €28,120 | €20,125 | -€7,995 | -28.4% |
| Amounts payable within one year | 42/48 | €28,106 | €20,125 | -€7,981 | -28.4% |
| Trade debts | 44 | €56 | €128 | +€72 | +128% |
| Suppliers | 440/4 | €56 | €128 | +€72 | +128% |
| Taxes, remuneration and social security | 45 | €28,049 | €19,997 | -€8,052 | -28.7% |
| Taxes | 450/3 | €28,049 | €19,997 | -€8,052 | -28.7% |
| Accrued charges and deferred income | 492/3 | €15 | - | -€15 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,264 | €9,486 | +€3,221 | +51.4% |
| Other operating charges | 640/8 | €2,867 | €736 | -€2,131 | -74.3% |
| Gross operating margin | 9900 | €51,218 | €25,153 | -€26,065 | -50.9% |
| Operating profit (loss) | 9901 | €42,087 | €14,931 | -€27,155 | -64.5% |
| Financial income | 75/76B | €388 | €792 | +€404 | +104% |
| Recurring financial income | 75 | €388 | €792 | +€404 | +104% |
| Financial charges | 65/66B | €206 | €25 | -€181 | -87.8% |
| Recurring financial charges | 65 | €206 | €25 | -€181 | -87.8% |
| Profit (loss) for the period before taxes | 9903 | €42,268 | €15,698 | -€26,570 | -62.9% |
| Income taxes | 67/77 | €12,233 | €5,486 | -€6,747 | -55.2% |
| Profit (loss) for the period | 9904 | €30,035 | €10,212 | -€19,824 | -66.0% |
| Profit (loss) for the period to be appropriated | 9905 | €30,035 | €10,212 | -€19,824 | -66.0% |
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 27 October 2026 via checked.be.