BIZZ ARENA: 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.
BIZZ ARENA
Largest movements
- Tangible fixed assets -€33,947
down €33,947 (-7.4%), from €457,073 to €423,126
of which Land and buildings: -€25,771
- Receivables within one year +€13,200
up €13,200 (+6.5%), from €204,101 to €217,302
of which Other amounts receivable: +€23,981
- Cash +€7,142
up €7,142 (+83.3%), from €8,570 to €15,711
mainly Depreciation (+€40,123) and Net result for the year (+€21,975)
- Debts after one year -€28,466
down €28,466 (-9.7%), from €294,895 to €266,429
- Reserves +€21,975
up €21,975 (+17.0%), from €129,425 to €151,400
of which Distributable reserves: +€21,975
- Trade debts -€15,979
down €15,979 (-56.9%), from €28,079 to €12,099
- Gross operating margin +€34,212
up €34,212 (+25.2%), from €135,756 to €169,967
- Taxes +€10,632
up €10,632 (+182%), from €5,851 to €16,482
- Depreciation +€8,939
up €8,939 (+28.7%), from €31,185 to €40,123
- Other operating charges -€4,781
down €4,781 (-66.9%), from €7,141 to €2,361
- Staff costs +€3,959
up €3,959 (+5.6%), from €70,688 to €74,648
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €670,576 | €657,031 | -€13,546 | -2.0% |
| Fixed assets | 21/28 | €457,306 | €423,359 | -€33,947 | -7.4% |
| Tangible fixed assets | 22/27 | €457,073 | €423,126 | -€33,947 | -7.4% |
| Land and buildings | 22 | €382,635 | €356,864 | -€25,771 | -6.7% |
| Plant, machinery and equipment | 23 | €72,236 | €64,309 | -€7,927 | -11.0% |
| Furniture and vehicles | 24 | €2,202 | €1,953 | -€249 | -11.3% |
| Financial fixed assets | 28 | €233 | €233 | = | 0.0% |
| Current assets | 29/58 | €213,270 | €233,672 | +€20,402 | +9.6% |
| Amounts receivable within one year | 40/41 | €204,101 | €217,302 | +€13,200 | +6.5% |
| Trade receivables | 40 | €50,460 | €39,679 | -€10,780 | -21.4% |
| Other amounts receivable | 41 | €153,641 | €177,622 | +€23,981 | +15.6% |
| Cash at bank and in hand | 54/58 | €8,570 | €15,711 | +€7,142 | +83.3% |
| Deferred charges and accrued income | 490/1 | €599 | €659 | +€60 | +10.0% |
| Total equity and liabilities | 10/49 | €670,576 | €657,031 | -€13,546 | -2.0% |
| Equity | 10/15 | €266,396 | €288,371 | +€21,975 | +8.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €129,425 | €151,400 | +€21,975 | +17.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €127,565 | €149,540 | +€21,975 | +17.2% |
| Profit (loss) carried forward | 14 | €130,771 | €130,771 | = | 0.0% |
| Amounts payable | 17/49 | €404,180 | €368,660 | -€35,520 | -8.8% |
| Amounts payable after more than one year | 17 | €294,895 | €266,429 | -€28,466 | -9.7% |
| Financial debts | 170/4 | €294,895 | €266,429 | -€28,466 | -9.7% |
| Amounts payable within one year | 42/48 | €109,143 | €102,231 | -€6,912 | -6.3% |
| Current portion of amounts payable after more than one year | 42 | €30,166 | €33,324 | +€3,158 | +10.5% |
| Trade debts | 44 | €28,079 | €12,099 | -€15,979 | -56.9% |
| Suppliers | 440/4 | €28,079 | €12,099 | -€15,979 | -56.9% |
| Taxes, remuneration and social security | 45 | €49,398 | €55,308 | +€5,910 | +12.0% |
| Taxes | 450/3 | €30,011 | €34,464 | +€4,453 | +14.8% |
| Remuneration and social security | 454/9 | €19,387 | €20,843 | +€1,456 | +7.5% |
| Other amounts payable | 47/48 | €1,500 | €1,500 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €143 | - | -€143 | |
| Non-recurring operating income | 76A | €6,478 | €8,855 | +€2,376 | +36.7% |
| Remuneration, social security and pensions | 62 | €70,688 | €74,648 | +€3,959 | +5.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,185 | €40,123 | +€8,939 | +28.7% |
| Other operating charges | 640/8 | €7,141 | €2,361 | -€4,781 | -66.9% |
| Non-recurring operating charges | 66A | €343 | €175 | -€168 | -48.9% |
| Gross operating margin | 9900 | €135,756 | €169,967 | +€34,212 | +25.2% |
| Operating profit (loss) | 9901 | €26,398 | €52,661 | +€26,263 | +99.5% |
| Financial income | 75/76B | - | €40 | +€40 | |
| Recurring financial income | 75 | - | €40 | +€40 | |
| Financial charges | 65/66B | €12,731 | €14,243 | +€1,512 | +11.9% |
| Recurring financial charges | 65 | €12,731 | €14,243 | +€1,512 | +11.9% |
| Profit (loss) for the period before taxes | 9903 | €13,667 | €38,457 | +€24,790 | +181% |
| Income taxes | 67/77 | €5,851 | €16,482 | +€10,632 | +182% |
| Profit (loss) for the period | 9904 | €7,817 | €21,975 | +€14,158 | +181% |
| Profit (loss) for the period to be appropriated | 9905 | €7,817 | €21,975 | +€14,158 | +181% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.