BizNexum: 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.
BizNexum
Largest movements
- Cash +€81,197
up €81,197 (+101%), from €80,139 to €161,336
mainly Net result for the year (+€93,038) and Receivables within one year (+€7,201)
- Receivables within one year -€7,201
down €7,201 (-20.2%), from €35,610 to €28,409
of which Trade receivables: -€8,215
- Tangible fixed assets +€2,174
up €2,174 (+194%), from €1,118 to €3,292
of which Furniture and vehicles: +€1,541
- Reserves +€93,038
up €93,038 (+109%), from €85,479 to €178,517
- Tax, wage and social debts -€16,395
down €16,395 (-83.4%), from €19,660 to €3,265
- Gross operating margin +€10,451
up €10,451 (+8.5%), from €123,539 to €133,990
- Taxes +€2,325
up €2,325 (+6.3%), from €36,661 to €38,986
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 | €117,017 | €193,410 | +€76,393 | +65.3% |
| Fixed assets | 21/28 | €1,118 | €3,292 | +€2,174 | +194% |
| Tangible fixed assets | 22/27 | €1,118 | €3,292 | +€2,174 | +194% |
| Plant, machinery and equipment | 23 | €1,118 | €1,751 | +€633 | +56.6% |
| Furniture and vehicles | 24 | - | €1,541 | +€1,541 | |
| Current assets | 29/58 | €115,899 | €190,118 | +€74,219 | +64.0% |
| Amounts receivable within one year | 40/41 | €35,610 | €28,409 | -€7,201 | -20.2% |
| Trade receivables | 40 | €35,610 | €27,395 | -€8,215 | -23.1% |
| Other amounts receivable | 41 | - | €1,014 | +€1,014 | |
| Cash at bank and in hand | 54/58 | €80,139 | €161,336 | +€81,197 | +101% |
| Deferred charges and accrued income | 490/1 | €150 | €373 | +€223 | +149% |
| Total equity and liabilities | 10/49 | €117,017 | €193,410 | +€76,393 | +65.3% |
| Equity | 10/15 | €95,479 | €188,517 | +€93,038 | +97.4% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €85,479 | €178,517 | +€93,038 | +109% |
| Distributable reserves | 133 | €85,479 | €178,517 | +€93,038 | +109% |
| Amounts payable | 17/49 | €21,538 | €4,893 | -€16,645 | -77.3% |
| Amounts payable within one year | 42/48 | €21,538 | €4,893 | -€16,645 | -77.3% |
| Trade debts | 44 | €1,714 | €852 | -€862 | -50.3% |
| Suppliers | 440/4 | €1,714 | €852 | -€862 | -50.3% |
| Taxes, remuneration and social security | 45 | €19,660 | €3,265 | -€16,395 | -83.4% |
| Taxes | 450/3 | €19,660 | €3,265 | -€16,395 | -83.4% |
| Other amounts payable | 47/48 | €164 | €776 | +€612 | +373% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12 | €785 | +€773 | +6,442% |
| Other operating charges | 640/8 | - | €144 | +€144 | |
| Gross operating margin | 9900 | €123,539 | €133,990 | +€10,451 | +8.5% |
| Operating profit (loss) | 9901 | €123,527 | €133,061 | +€9,534 | +7.7% |
| Financial charges | 65/66B | €1,387 | €1,037 | -€350 | -25.2% |
| Recurring financial charges | 65 | €1,387 | €1,037 | -€350 | -25.2% |
| Profit (loss) for the period before taxes | 9903 | €122,140 | €132,024 | +€9,884 | +8.1% |
| Income taxes | 67/77 | €36,661 | €38,986 | +€2,325 | +6.3% |
| Profit (loss) for the period | 9904 | €85,479 | €93,038 | +€7,559 | +8.8% |
| Profit (loss) for the period to be appropriated | 9905 | €85,479 | €93,038 | +€7,559 | +8.8% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.