BizzAcumen: 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.
BizzAcumen
Largest movements
- Stocks and contracts -€8,308
down €8,308 (-53.5%), from €15,536 to €7,228
- Cash -€2,582
down €2,582 (-94.6%), from €2,728 to €146
mainly Net result for the year (-€9,041) and Trade debts (-€2,500)
- Receivables within one year -€1,865
no longer reported in 2025 (was €1,865)
- Tangible fixed assets -€394
down €394 (-42.9%), from €919 to €525
- Profit (loss) carried forward -€9,041
down €9,041 (-59.5%), from -€15,200 to -€24,241
- Trade debts -€2,500
down €2,500 (-91.4%), from €2,734 to €234
- Other debts -€1,719
down €1,719 (-6.2%), from €27,735 to €26,016
- Gross operating margin -€8,105
down €8,105 (-8,658%), from -€94 to -€8,199
- Depreciation +€131
up €131 (+50.0%), from €262 to €394
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 | €21,048 | €7,898 | -€13,149 | -62.5% |
| Fixed assets | 21/28 | €919 | €525 | -€394 | -42.9% |
| Tangible fixed assets | 22/27 | €919 | €525 | -€394 | -42.9% |
| Furniture and vehicles | 24 | €919 | €525 | -€394 | -42.9% |
| Current assets | 29/58 | €20,129 | €7,374 | -€12,755 | -63.4% |
| Stocks and contracts in progress | 3 | €15,536 | €7,228 | -€8,308 | -53.5% |
| Stocks | 30/36 | €15,536 | €7,228 | -€8,308 | -53.5% |
| Amounts receivable within one year | 40/41 | €1,865 | - | -€1,865 | |
| Trade receivables | 40 | €1,865 | - | -€1,865 | |
| Cash at bank and in hand | 54/58 | €2,728 | €146 | -€2,582 | -94.6% |
| Total equity and liabilities | 10/49 | €21,048 | €7,898 | -€13,149 | -62.5% |
| Equity | 10/15 | -€11,200 | -€20,241 | -€9,041 | -80.7% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,200 | -€24,241 | -€9,041 | -59.5% |
| Amounts payable | 17/49 | €32,248 | €28,139 | -€4,108 | -12.7% |
| Amounts payable within one year | 42/48 | €32,248 | €28,139 | -€4,108 | -12.7% |
| Trade debts | 44 | €2,734 | €234 | -€2,500 | -91.4% |
| Suppliers | 440/4 | €2,734 | €234 | -€2,500 | -91.4% |
| Taxes, remuneration and social security | 45 | €1,779 | €1,889 | +€111 | +6.2% |
| Taxes | 450/3 | €1,779 | €1,889 | +€111 | +6.2% |
| Other amounts payable | 47/48 | €27,735 | €26,016 | -€1,719 | -6.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €262 | €394 | +€131 | +50.0% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€94 | -€8,199 | -€8,105 | -8,658% |
| Operating profit (loss) | 9901 | -€743 | -€8,992 | -€8,249 | -1,110% |
| Financial charges | 65/66B | €44 | €48 | +€5 | +11.2% |
| Recurring financial charges | 65 | €44 | €48 | +€5 | +11.2% |
| Profit (loss) for the period before taxes | 9903 | -€787 | -€9,041 | -€8,254 | -1,049% |
| Profit (loss) for the period | 9904 | -€787 | -€9,041 | -€8,254 | -1,049% |
| Profit (loss) for the period to be appropriated | 9905 | -€787 | -€9,041 | -€8,254 | -1,049% |
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 16 October 2026 via checked.be.