BIZON: 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.
BIZON
Largest movements
- Cash +€21,690
up €21,690 (+93.1%), from €23,308 to €44,997
mainly Stocks and contracts (+€17,836) and Depreciation (+€11,627)
- Stocks and contracts -€17,836
no longer reported in 2025 (was €17,836)
- Tangible fixed assets -€10,029
down €10,029 (-22.2%), from €45,126 to €35,097
of which Furniture and vehicles: -€9,555
- Debts after one year -€7,739
down €7,739 (-30.9%), from €25,032 to €17,293
- Reserves +€3,446
up €3,446 (+13.0%), from €26,569 to €30,015
- Other debts -€2,477
down €2,477 (-27.0%), from €9,189 to €6,712
- Gross operating margin -€8,758
down €8,758 (-30.3%), from €28,884 to €20,126
- Depreciation +€1,003
up €1,003 (+9.4%), from €10,625 to €11,627
- Other operating charges -€590
down €590 (-26.3%), from €2,244 to €1,654
- Taxes -€308
down €308 (-14.6%), from €2,116 to €1,808
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.
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 | €92,188 | €87,003 | -€5,184 | -5.6% |
| Fixed assets | 21/28 | €45,126 | €35,097 | -€10,029 | -22.2% |
| Tangible fixed assets | 22/27 | €45,126 | €35,097 | -€10,029 | -22.2% |
| Plant, machinery and equipment | 23 | €1,087 | €612 | -€474 | -43.6% |
| Furniture and vehicles | 24 | €44,039 | €34,484 | -€9,555 | -21.7% |
| Current assets | 29/58 | €47,062 | €51,906 | +€4,845 | +10.3% |
| Stocks and contracts in progress | 3 | €17,836 | - | -€17,836 | |
| Stocks | 30/36 | €17,836 | - | -€17,836 | |
| Amounts receivable within one year | 40/41 | €2,760 | €3,536 | +€777 | +28.2% |
| Other amounts receivable | 41 | €2,760 | €3,536 | +€777 | +28.2% |
| Cash at bank and in hand | 54/58 | €23,308 | €44,997 | +€21,690 | +93.1% |
| Deferred charges and accrued income | 490/1 | €3,158 | €3,373 | +€214 | +6.8% |
| Total equity and liabilities | 10/49 | €92,188 | €87,003 | -€5,184 | -5.6% |
| Equity | 10/15 | €45,169 | €48,615 | +€3,446 | +7.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €26,569 | €30,015 | +€3,446 | +13.0% |
| Distributable reserves | 133 | €26,569 | €30,015 | +€3,446 | +13.0% |
| Amounts payable | 17/49 | €47,019 | €38,388 | -€8,630 | -18.4% |
| Amounts payable after more than one year | 17 | €25,032 | €17,293 | -€7,739 | -30.9% |
| Financial debts | 170/4 | €25,032 | €17,293 | -€7,739 | -30.9% |
| Amounts payable within one year | 42/48 | €21,987 | €21,095 | -€892 | -4.1% |
| Current portion of amounts payable after more than one year | 42 | €7,396 | €7,739 | +€343 | +4.6% |
| Trade debts | 44 | €3,286 | €3,666 | +€381 | +11.6% |
| Suppliers | 440/4 | €3,286 | €3,666 | +€381 | +11.6% |
| Taxes, remuneration and social security | 45 | €2,116 | €2,978 | +€862 | +40.7% |
| Taxes | 450/3 | €2,116 | €878 | -€1,238 | -58.5% |
| Remuneration and social security | 454/9 | - | €2,100 | +€2,100 | |
| Other amounts payable | 47/48 | €9,189 | €6,712 | -€2,477 | -27.0% |
| Non-recurring operating income | 76A | €12,000 | - | -€12,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,625 | €11,627 | +€1,003 | +9.4% |
| Other operating charges | 640/8 | €2,244 | €1,654 | -€590 | -26.3% |
| Gross operating margin | 9900 | €28,884 | €20,126 | -€8,758 | -30.3% |
| Operating profit (loss) | 9901 | €16,015 | €6,845 | -€9,171 | -57.3% |
| Financial income | 75/76B | €1 | €22 | +€21 | +4180.4% |
| Recurring financial income | 75 | €1 | €22 | +€21 | +4180.4% |
| Financial charges | 65/66B | €1,786 | €1,613 | -€174 | -9.7% |
| Recurring financial charges | 65 | €1,786 | €1,613 | -€174 | -9.7% |
| Profit (loss) for the period before taxes | 9903 | €14,229 | €5,254 | -€8,976 | -63.1% |
| Income taxes | 67/77 | €2,116 | €1,808 | -€308 | -14.6% |
| Profit (loss) for the period | 9904 | €12,113 | €3,446 | -€8,668 | -71.6% |
| Profit (loss) for the period to be appropriated | 9905 | €12,113 | €3,446 | -€8,668 | -71.6% |
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 12 October 2026 via checked.be.