BIZZNEST: 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.
BIZZNEST
Largest movements
- Tangible fixed assets +€87,965
up €87,965 (+13.5%), from €653,379 to €741,344
of which Land and buildings: +€96,662
- Current investments +€11,829
up €11,829 (+4.7%), from €253,831 to €265,660
- Debts after one year +€75,397
up €75,397 (+7.7%), from €979,035 to €1.1m
of which Financial debts: +€74,984
- Investment grants +€33,672
new in 2024: €33,672
- Profit (loss) carried forward -€13,205
down €13,205 (-12.2%), from -€107,810 to -€121,015
- Financial income +€8,707
up €8,707 (+218%), from €3,990 to €12,697
- Gross operating margin -€7,379
down €7,379 (-18.6%), from €39,717 to €32,338
- Depreciation +€3,357
up €3,357 (+11.2%), from €30,021 to €33,379
- Other operating charges +€1,978
up €1,978 (+167%), from €1,185 to €3,163
- Financial charges -€917
down €917 (-9.0%), from €10,145 to €9,228
From the 2022 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €922,293 | €1,036,253 | +€113,960 | +12.4% |
| Fixed assets | 21/28 | €653,379 | €741,344 | +€87,965 | +13.5% |
| Tangible fixed assets | 22/27 | €653,379 | €741,344 | +€87,965 | +13.5% |
| Land and buildings | 22 | €638,251 | €734,913 | +€96,662 | +15.1% |
| Plant, machinery and equipment | 23 | €3,435 | €1,345 | -€2,090 | -60.8% |
| Furniture and vehicles | 24 | €11,693 | €5,086 | -€6,607 | -56.5% |
| Current assets | 29/58 | €268,914 | €294,908 | +€25,994 | +9.7% |
| Amounts receivable within one year | 40/41 | €3,346 | €6,124 | +€2,778 | +83.0% |
| Trade receivables | 40 | €1,001 | €3,115 | +€2,115 | +211% |
| Other amounts receivable | 41 | €2,345 | €3,008 | +€663 | +28.3% |
| Current investments | 50/53 | €253,831 | €265,660 | +€11,829 | +4.7% |
| Cash at bank and in hand | 54/58 | €11,239 | €21,444 | +€10,205 | +90.8% |
| Deferred charges and accrued income | 490/1 | €498 | €1,681 | +€1,182 | +237% |
| Total equity and liabilities | 10/49 | €922,293 | €1,036,253 | +€113,960 | +12.4% |
| Equity | 10/15 | -€95,810 | -€75,343 | +€20,467 | +21.4% |
| Contributions | 10/11 | €12,000 | €12,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€107,810 | -€121,015 | -€13,205 | -12.2% |
| Investment grants | 15 | - | €33,672 | +€33,672 | |
| Amounts payable | 17/49 | €1,018,103 | €1,111,595 | +€93,492 | +9.2% |
| Amounts payable after more than one year | 17 | €979,035 | €1,054,432 | +€75,397 | +7.7% |
| Financial debts | 170/4 | €979,035 | €1,054,019 | +€74,984 | +7.7% |
| Other amounts payable | 178/9 | - | €413 | +€413 | |
| Amounts payable within one year | 42/48 | €39,068 | €57,163 | +€18,095 | +46.3% |
| Current portion of amounts payable after more than one year | 42 | €30,206 | €31,240 | +€1,034 | +3.4% |
| Financial debts | 43 | - | €57 | +€57 | |
| Credit institutions | 430/8 | - | €57 | +€57 | |
| Trade debts | 44 | €4,947 | €12,073 | +€7,126 | +144% |
| Suppliers | 440/4 | €4,947 | €12,073 | +€7,126 | +144% |
| Taxes, remuneration and social security | 45 | €3,240 | €9,986 | +€6,746 | +208% |
| Taxes | 450/3 | €3,240 | €9,986 | +€6,746 | +208% |
| Other amounts payable | 47/48 | €675 | €3,808 | +€3,133 | +464% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,021 | €33,379 | +€3,357 | +11.2% |
| Other operating charges | 640/8 | €1,185 | €3,163 | +€1,978 | +167% |
| Gross operating margin | 9900 | €39,717 | €32,338 | -€7,379 | -18.6% |
| Operating profit (loss) | 9901 | €8,511 | -€4,204 | -€12,715 | |
| Financial income | 75/76B | €3,990 | €12,697 | +€8,707 | +218% |
| Recurring financial income | 75 | €3,990 | €12,697 | +€8,707 | +218% |
| Financial charges | 65/66B | €10,145 | €9,228 | -€917 | -9.0% |
| Recurring financial charges | 65 | €10,145 | €9,228 | -€917 | -9.0% |
| Profit (loss) for the period before taxes | 9903 | €2,356 | -€735 | -€3,090 | |
| Profit (loss) for the period | 9904 | €2,356 | -€735 | -€3,090 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,356 | -€735 | -€3,090 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.