Bizz & Tech Consult: 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 & Tech Consult
Largest movements
- Tangible fixed assets -€15,060
down €15,060 (-18.8%), from €80,242 to €65,182
of which Furniture and vehicles: -€19,837
- Cash -€4,443
down €4,443 (-6.1%), from €72,623 to €68,179
mainly Contributions, distributions and other (-€26,769) and Investment in fixed assets (net) (-€15,926)
- Receivables within one year +€3,585
up €3,585 (+15.8%), from €22,754 to €26,339
of which Trade receivables: +€7,246
- Reserves -€19,241
down €19,241 (-21.1%), from €91,094 to €71,853
- Other debts +€18,557
up €18,557 (+226.0%), from €8,212 to €26,769
- Debts after one year -€10,978
down €10,978 (-47.3%), from €23,219 to €12,241
- Current portion of long-term debt -€5,848
down €5,848 (-33.7%), from €17,334 to €11,486
- Gross operating margin +€40,191
up €40,191 (+137.9%), from €29,138 to €69,329
- Staff costs +€22,877
new in 2025: €22,877
- Depreciation +€4,456
up €4,456 (+16.4%), from €27,194 to €31,650
- Taxes +€3,571
up €3,571 (+505.4%), from €707 to €4,278
- Write-downs +€2,032
up €2,032, from -€1,280 to €753
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 | €179,656 | €163,049 | -€16,607 | -9.2% |
| Fixed assets | 21/28 | €82,986 | €67,261 | -€15,725 | -18.9% |
| Intangible fixed assets | 21 | €2,744 | €2,079 | -€665 | -24.2% |
| Tangible fixed assets | 22/27 | €80,242 | €65,182 | -€15,060 | -18.8% |
| Plant, machinery and equipment | 23 | €18,299 | €23,076 | +€4,777 | +26.1% |
| Furniture and vehicles | 24 | €61,943 | €42,105 | -€19,837 | -32.0% |
| Current assets | 29/58 | €96,671 | €95,788 | -€882 | -0.9% |
| Amounts receivable within one year | 40/41 | €22,754 | €26,339 | +€3,585 | +15.8% |
| Trade receivables | 40 | €18,275 | €25,521 | +€7,246 | +39.7% |
| Other amounts receivable | 41 | €4,479 | €818 | -€3,661 | -81.7% |
| Cash at bank and in hand | 54/58 | €72,623 | €68,179 | -€4,443 | -6.1% |
| Deferred charges and accrued income | 490/1 | €1,294 | €1,270 | -€24 | -1.9% |
| Total equity and liabilities | 10/49 | €179,656 | €163,049 | -€16,607 | -9.2% |
| Equity | 10/15 | €115,883 | €96,643 | -€19,241 | -16.6% |
| Contributions | 10/11 | €24,789 | €24,789 | = | 0.0% |
| Reserves | 13 | €91,094 | €71,853 | -€19,241 | -21.1% |
| Distributable reserves | 133 | €91,094 | €71,853 | -€19,241 | -21.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €63,773 | €66,407 | +€2,633 | +4.1% |
| Amounts payable after more than one year | 17 | €23,219 | €12,241 | -€10,978 | -47.3% |
| Financial debts | 170/4 | €23,219 | €12,241 | -€10,978 | -47.3% |
| Amounts payable within one year | 42/48 | €40,554 | €54,166 | +€13,611 | +33.6% |
| Current portion of amounts payable after more than one year | 42 | €17,334 | €11,486 | -€5,848 | -33.7% |
| Financial debts | 43 | €1,694 | €422 | -€1,272 | -75.1% |
| Credit institutions | 430/8 | €1,694 | €422 | -€1,272 | -75.1% |
| Trade debts | 44 | €1,568 | €3,018 | +€1,449 | +92.4% |
| Suppliers | 440/4 | €1,568 | €3,018 | +€1,449 | +92.4% |
| Taxes, remuneration and social security | 45 | €11,746 | €12,471 | +€725 | +6.2% |
| Taxes | 450/3 | €11,746 | €8,306 | -€3,440 | -29.3% |
| Remuneration and social security | 454/9 | - | €4,165 | +€4,165 | |
| Other amounts payable | 47/48 | €8,212 | €26,769 | +€18,557 | +226.0% |
| Remuneration, social security and pensions | 62 | - | €22,877 | +€22,877 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,194 | €31,650 | +€4,456 | +16.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€1,280 | €753 | +€2,032 | |
| Other operating charges | 640/8 | €1,054 | €1,048 | -€6 | -0.5% |
| Gross operating margin | 9900 | €29,138 | €69,329 | +€40,191 | +137.9% |
| Operating profit (loss) | 9901 | €2,170 | €13,000 | +€10,830 | +499.1% |
| Financial income | 75/76B | €654 | €463 | -€191 | -29.3% |
| Recurring financial income | 75 | €654 | €463 | -€191 | -29.3% |
| Financial charges | 65/66B | €2,526 | €1,656 | -€869 | -34.4% |
| Recurring financial charges | 65 | €2,526 | €1,656 | -€869 | -34.4% |
| Profit (loss) for the period before taxes | 9903 | €298 | €11,807 | +€11,508 | +3860.6% |
| Income taxes | 67/77 | €707 | €4,278 | +€3,571 | +505.4% |
| Profit (loss) for the period | 9904 | -€409 | €7,529 | +€7,937 | |
| Profit (loss) for the period to be appropriated | 9905 | -€409 | €7,529 | +€7,937 |
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 11 October 2026 via checked.be.