BizTec: 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.
BizTec
Largest movements
- Cash -€1,589
down €1,589 (-84.3%), from €1,885 to €296
mainly Net result for the year (-€25,988) and Accrued charges and deferred income (-€1,924)
- Deferred charges and accrued income -€1,186
down €1,186 (-93.6%), from €1,267 to €81
- Receivables within one year -€987
down €987 (-91.5%), from €1,079 to €92
- Profit (loss) carried forward -€25,988
down €25,988 (-132%), from -€19,742 to -€45,730
- Other debts +€24,620
new in 2025: €24,620
- Accrued charges and deferred income -€1,924
no longer reported in 2025 (was €1,924)
- Trade debts -€512
down €512 (-36.1%), from €1,418 to €906
- Tax, wage and social debts +€43
up €43 (+19.7%), from €220 to €263
- Other operating charges -€3,362
down €3,362 (-67.8%), from €4,956 to €1,595
- Gross operating margin +€1,281
up €1,281 (+5.3%), from -€24,149 to -€22,869
- Financial charges -€1,267
down €1,267 (-46.1%), from €2,748 to €1,481
- Financial income -€606
down €606 (-100%), from €606 to €0
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 | €4,230 | €469 | -€3,761 | -88.9% |
| Current assets | 29/58 | €4,230 | €469 | -€3,761 | -88.9% |
| Amounts receivable within one year | 40/41 | €1,079 | €92 | -€987 | -91.5% |
| Other amounts receivable | 41 | €1,079 | €92 | -€987 | -91.5% |
| Cash at bank and in hand | 54/58 | €1,885 | €296 | -€1,589 | -84.3% |
| Deferred charges and accrued income | 490/1 | €1,267 | €81 | -€1,186 | -93.6% |
| Total equity and liabilities | 10/49 | €4,230 | €469 | -€3,761 | -88.9% |
| Equity | 10/15 | €668 | -€25,320 | -€25,988 | |
| Contributions | 10/11 | €20,410 | €20,410 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,742 | -€45,730 | -€25,988 | -132% |
| Amounts payable | 17/49 | €3,562 | €25,789 | +€22,227 | +624% |
| Amounts payable within one year | 42/48 | €1,638 | €25,789 | +€24,151 | +1,475% |
| Trade debts | 44 | €1,418 | €906 | -€512 | -36.1% |
| Suppliers | 440/4 | €1,418 | €906 | -€512 | -36.1% |
| Taxes, remuneration and social security | 45 | €220 | €263 | +€43 | +19.7% |
| Taxes | 450/3 | €220 | €263 | +€43 | +19.7% |
| Other amounts payable | 47/48 | - | €24,620 | +€24,620 | |
| Accrued charges and deferred income | 492/3 | €1,924 | - | -€1,924 | |
| Non-recurring operating income | 76A | €1,570 | €0 | -€1,570 | -100% |
| Other operating charges | 640/8 | €4,956 | €1,595 | -€3,362 | -67.8% |
| Non-recurring operating charges | 66A | €1,116 | €0 | -€1,116 | -100% |
| Gross operating margin | 9900 | -€24,149 | -€22,869 | +€1,281 | +5.3% |
| Operating profit (loss) | 9901 | -€30,222 | -€24,464 | +€5,758 | +19.1% |
| Financial income | 75/76B | €606 | €0 | -€606 | -100% |
| Recurring financial income | 75 | €606 | €0 | -€606 | -100% |
| Financial charges | 65/66B | €2,748 | €1,481 | -€1,267 | -46.1% |
| Recurring financial charges | 65 | €2,748 | €1,481 | -€1,267 | -46.1% |
| Profit (loss) for the period before taxes | 9903 | -€32,364 | -€25,945 | +€6,420 | +19.8% |
| Income taxes | 67/77 | €127 | €43 | -€83 | -65.8% |
| Profit (loss) for the period | 9904 | -€32,491 | -€25,988 | +€6,503 | +20.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€32,491 | -€25,988 | +€6,503 | +20.0% |
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 24 October 2026 via checked.be.