BizPlus: 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.
BizPlus
Largest movements
- Cash -€15,312
down €15,312 (-89.8%), from €17,055 to €1,743
mainly Current portion of long-term debt (-€31,381) and Receivables within one year (-€11,246)
- Receivables within one year +€11,246
up €11,246 (+14.9%), from €75,444 to €86,690
of which Trade receivables: +€44,116
- Intangible fixed assets -€9,763
down €9,763 (-18.5%), from €52,849 to €43,086
- Current portion of long-term debt -€31,381
no longer reported in 2025 (was €31,381)
- Trade debts +€19,580
up €19,580 (+29.3%), from €66,732 to €86,312
of which Suppliers: +€25,040
- Profit (loss) carried forward +€10,414
up €10,414 (+38.3%), from -€27,160 to -€16,746
- Other debts -€9,127
down €9,127 (-23.1%), from €39,438 to €30,311
- Tax, wage and social debts -€3,641
down €3,641 (-11.8%), from €30,907 to €27,266
of which Remuneration and social security: -€2,059
- Gross operating margin +€35,347
up €35,347 (+31.4%), from €112,663 to €148,010
- Financial income -€35,241
no longer reported in 2025 (was €35,241)
of which Financial income: -€35,241
- Staff costs -€31,589
down €31,589 (-27.9%), from €113,217 to €81,628
- Other operating charges +€27,476
up €27,476 (+1,487%), from €1,848 to €29,324
- Taxes +€7,194
up €7,194 (+874%), from €823 to €8,017
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 | €157,449 | €142,832 | -€14,616 | -9.3% |
| Fixed assets | 21/28 | €53,675 | €43,627 | -€10,048 | -18.7% |
| Intangible fixed assets | 21 | €52,849 | €43,086 | -€9,763 | -18.5% |
| Tangible fixed assets | 22/27 | €826 | €541 | -€285 | -34.5% |
| Plant, machinery and equipment | 23 | €826 | €541 | -€285 | -34.5% |
| Current assets | 29/58 | €103,773 | €99,205 | -€4,568 | -4.4% |
| Amounts receivable within one year | 40/41 | €75,444 | €86,690 | +€11,246 | +14.9% |
| Trade receivables | 40 | €42,519 | €86,635 | +€44,116 | +104% |
| Other amounts receivable | 41 | €32,925 | €55 | -€32,870 | -99.8% |
| Cash at bank and in hand | 54/58 | €17,055 | €1,743 | -€15,312 | -89.8% |
| Deferred charges and accrued income | 490/1 | €11,274 | €10,772 | -€502 | -4.5% |
| Total equity and liabilities | 10/49 | €157,449 | €142,832 | -€14,616 | -9.3% |
| Equity | 10/15 | -€12,160 | -€1,746 | +€10,414 | +85.6% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,160 | -€16,746 | +€10,414 | +38.3% |
| Amounts payable | 17/49 | €169,609 | €144,578 | -€25,031 | -14.8% |
| Amounts payable within one year | 42/48 | €169,609 | €144,578 | -€25,031 | -14.8% |
| Current portion of amounts payable after more than one year | 42 | €31,381 | - | -€31,381 | |
| Financial debts | 43 | €516 | €689 | +€174 | +33.7% |
| Credit institutions | 430/8 | €516 | €689 | +€174 | +33.7% |
| Trade debts | 44 | €66,732 | €86,312 | +€19,580 | +29.3% |
| Suppliers | 440/4 | €61,272 | €86,312 | +€25,040 | +40.9% |
| Bills of exchange payable | 441 | €5,460 | - | -€5,460 | |
| Advances received on contracts in progress | 46 | €635 | - | -€635 | |
| Taxes, remuneration and social security | 45 | €30,907 | €27,266 | -€3,641 | -11.8% |
| Taxes | 450/3 | €23,033 | €21,451 | -€1,582 | -6.9% |
| Remuneration and social security | 454/9 | €7,874 | €5,815 | -€2,059 | -26.1% |
| Other amounts payable | 47/48 | €39,438 | €30,311 | -€9,127 | -23.1% |
| Remuneration, social security and pensions | 62 | €113,217 | €81,628 | -€31,589 | -27.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,422 | €10,639 | -€1,783 | -14.4% |
| Other operating charges | 640/8 | €1,848 | €29,324 | +€27,476 | +1,487% |
| Gross operating margin | 9900 | €112,663 | €148,010 | +€35,347 | +31.4% |
| Operating profit (loss) | 9901 | -€14,824 | €26,418 | +€41,243 | |
| Financial income | 75/76B | €35,241 | - | -€35,241 | |
| Recurring financial income | 75 | €35,241 | - | -€35,241 | |
| Non-recurring financial income | 76B | €35,241 | - | -€35,241 | |
| Financial charges | 65/66B | €10,827 | €7,987 | -€2,840 | -26.2% |
| Recurring financial charges | 65 | €10,827 | €7,155 | -€3,672 | -33.9% |
| Non-recurring financial charges | 66B | - | €833 | +€833 | |
| Profit (loss) for the period before taxes | 9903 | €9,589 | €18,431 | +€8,842 | +92.2% |
| Income taxes | 67/77 | €823 | €8,017 | +€7,194 | +874% |
| Profit (loss) for the period | 9904 | €8,766 | €10,414 | +€1,648 | +18.8% |
| Profit (loss) for the period to be appropriated | 9905 | €8,766 | €10,414 | +€1,648 | +18.8% |
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 20 October 2026 via checked.be.