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BIZZIT: what changed

Two fiscal 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.

What changed

BIZZIT

BE 0639.765.082
NACE 69.201, Certified accountants and tax accountants
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
€14,637
2023 · €66,611-€51,974
Equity
€321,394
2023 · €326,390-€4,996
Cash
€80,042
2023 · €76,979+€3,063
Balance sheet total
€1.2m
2023 · €1.1m+€71,718

Largest movements

2023 to 2024
Assets
  • Receivables within one year +€64,323

    up €64,323 (+13.7%), from €469,199 to €533,522

    of which Trade receivables: +€62,726

  • Intangible fixed assets -€27,530

    down €27,530 (-10.3%), from €268,289 to €240,759

  • Tangible fixed assets +€20,588

    up €20,588 (+8.1%), from €252,909 to €273,496

    of which Assets under construction and advance payments: +€35,491

Equity and liabilities
  • Trade debts +€59,937

    up €59,937 (+79.8%), from €75,067 to €135,004

  • Other debts -€21,593

    down €21,593 (-23.8%), from €90,593 to €69,000

  • Tax, wage and social debts +€20,537

    up €20,537 (+10.3%), from €198,753 to €219,290

    of which Remuneration and social security: +€14,397

Income statement
  • Staff costs +€117,704

    up €117,704 (+14.3%), from €824,030 to €941,734

  • Gross operating margin +€82,723

    up €82,723 (+8.4%), from €981,946 to €1.1m

  • Depreciation +€24,160

    up €24,160 (+47.3%), from €51,122 to €75,282

  • Financial income +€14,994

    up €14,994 (+345.1%), from €4,344 to €19,339

  • Financial charges -€14,580

    down €14,580 (-46.4%), from €31,414 to €16,834

From the 2023 result to the 2024 result

effect on the 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.

Result 2023 €66,611
Gross operating margin +€82,723
Staff costs -€117,704
Depreciation -€24,160
Write-downs -€13,433
Other operating charges -€103
Financial income +€14,994
Financial charges +€14,580
Taxes -€8,872
Result 2024 €14,637

Cash bridge derived

cash 2023 to 2024

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.

From operations +€82,794
Investment -€68,339
Financing -€11,391
Cash 2023 €76,979
Net result for the year +€14,637
Depreciation +€75,282
Receivables within one year -€64,323
Deferred charges and accrued income -€11,274
Trade debts +€59,937
Tax, wage and social debts +€20,537
Other debts -€21,593
Accrued charges and deferred income +€9,590
Investment in fixed assets (net) -€68,339
Debts after one year -€2,475
Current portion of long-term debt +€5,854
Short-term financial debts +€4,864
Contributions, distributions and other -€19,633
Cash 2024 €80,042
Every line side by side 52 lines
Line Code 2023 2024 Change %
Total assets 20/58 €1,079,313 €1,151,031 +€71,718 +6.6%
Fixed assets 21/28 €521,198 €514,255 -€6,943 -1.3%
Intangible fixed assets 21 €268,289 €240,759 -€27,530 -10.3%
Tangible fixed assets 22/27 €252,909 €273,496 +€20,588 +8.1%
Plant, machinery and equipment 23 €31,623 €36,306 +€4,683 +14.8%
Furniture and vehicles 24 €6,299 €3,980 -€2,319 -36.8%
Other tangible fixed assets 26 €214,987 €197,719 -€17,268 -8.0%
Assets under construction and advance payments 27 - €35,491 +€35,491
Current assets 29/58 €558,114 €636,775 +€78,661 +14.1%
Amounts receivable within one year 40/41 €469,199 €533,522 +€64,323 +13.7%
Trade receivables 40 €468,341 €531,067 +€62,726 +13.4%
Other amounts receivable 41 €858 €2,455 +€1,598 +186.3%
Cash at bank and in hand 54/58 €76,979 €80,042 +€3,063 +4.0%
Deferred charges and accrued income 490/1 €11,937 €23,211 +€11,274 +94.5%
Total equity and liabilities 10/49 €1,079,313 €1,151,031 +€71,718 +6.6%
Equity 10/15 €326,390 €321,394 -€4,996 -1.5%
Contributions 10/11 €30,000 €30,961 +€961 +3.2%
Reserves 13 €296,390 €290,434 -€5,956 -2.0%
Non-distributable reserves 130/1 €3,000 - -€3,000
Reserves not available under the articles 1311 €3,000 - -€3,000
Tax-exempt reserves 132 €268,289 €240,771 -€27,518 -10.3%
Distributable reserves 133 €25,101 €49,663 +€24,562 +97.9%
Amounts payable 17/49 €752,923 €829,637 +€76,714 +10.2%
Amounts payable after more than one year 17 €283,478 €281,002 -€2,475 -0.9%
Financial debts 170/4 €283,478 €281,002 -€2,475 -0.9%
Amounts payable within one year 42/48 €469,147 €538,747 +€69,599 +14.8%
Current portion of amounts payable after more than one year 42 €42,563 €48,417 +€5,854 +13.8%
Financial debts 43 €62,172 €67,035 +€4,864 +7.8%
Credit institutions 430/8 €62,172 €67,035 +€4,864 +7.8%
Trade debts 44 €75,067 €135,004 +€59,937 +79.8%
Suppliers 440/4 €75,067 €135,004 +€59,937 +79.8%
Taxes, remuneration and social security 45 €198,753 €219,290 +€20,537 +10.3%
Taxes 450/3 €84,894 €91,035 +€6,141 +7.2%
Remuneration and social security 454/9 €113,859 €128,256 +€14,397 +12.6%
Other amounts payable 47/48 €90,593 €69,000 -€21,593 -23.8%
Accrued charges and deferred income 492/3 €297 €9,888 +€9,590 +3225.2%
Remuneration, social security and pensions 62 €824,030 €941,734 +€117,704 +14.3%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €51,122 €75,282 +€24,160 +47.3%
Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) 631/4 €8,501 €21,934 +€13,433 +158.0%
Other operating charges 640/8 €1,782 €1,885 +€103 +5.8%
Gross operating margin 9900 €981,946 €1,064,669 +€82,723 +8.4%
Operating profit (loss) 9901 €96,511 €23,835 -€72,677 -75.3%
Financial income 75/76B €4,344 €19,339 +€14,994 +345.1%
Recurring financial income 75 €4,344 €19,339 +€14,994 +345.1%
Financial charges 65/66B €31,414 €16,834 -€14,580 -46.4%
Recurring financial charges 65 €31,414 €16,834 -€14,580 -46.4%
Profit (loss) for the period before taxes 9903 €69,441 €26,339 -€43,102 -62.1%
Income taxes 67/77 €2,830 €11,702 +€8,872 +313.5%
Profit (loss) for the period 9904 €66,611 €14,637 -€51,974 -78.0%
Transfer from tax-exempt reserves 789 €7,015 €27,530 +€20,516 +292.5%
Transfer to tax-exempt reserves 689 €275,304 - -€275,304
Profit (loss) for the period to be appropriated 9905 -€201,678 €42,168 +€243,846

Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.