Bizzpartner: 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.
Bizzpartner
Largest movements
- Tangible fixed assets +€347,025
up €347,025 (+116.0%), from €299,208 to €646,233
of which Land and buildings: +€338,476
- Receivables within one year +€131,804
up €131,804 (+67.0%), from €196,625 to €328,429
of which Trade receivables: +€131,494
- Deferred charges and accrued income -€122,273
down €122,273 (-91.1%), from €134,196 to €11,923
- Intangible fixed assets -€51,200
down €51,200 (-31.7%), from €161,600 to €110,400
- Cash +€37,713
up €37,713 (+34.0%), from €110,866 to €148,579
mainly Debts after one year (+€288,796) and Net result for the year (+€134,694)
- Debts after one year +€288,796
up €288,796 (+116.4%), from €248,176 to €536,972
- Profit (loss) carried forward -€155,630
no longer reported in 2025 (was €155,630)
- Reserves +€90,324
up €90,324 (+81.0%), from €111,578 to €201,902
- Other debts +€79,000
up €79,000 (+40.7%), from €194,000 to €273,000
- Short-term financial debts -€31,100
down €31,100 (-75.3%), from €41,300 to €10,200
- Depreciation +€18,346
up €18,346 (+27.2%), from €67,489 to €85,835
- Gross operating margin -€11,056
down €11,056 (-1.7%), from €647,353 to €636,298
- Taxes -€8,194
down €8,194 (-15.9%), from €51,563 to €43,369
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 | €902,796 | €1,245,864 | +€343,068 | +38.0% |
| Fixed assets | 21/28 | €461,108 | €756,933 | +€295,825 | +64.2% |
| Intangible fixed assets | 21 | €161,600 | €110,400 | -€51,200 | -31.7% |
| Tangible fixed assets | 22/27 | €299,208 | €646,233 | +€347,025 | +116.0% |
| Land and buildings | 22 | €293,994 | €632,470 | +€338,476 | +115.1% |
| Furniture and vehicles | 24 | €5,214 | €13,763 | +€8,549 | +163.9% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €441,688 | €488,931 | +€47,243 | +10.7% |
| Amounts receivable within one year | 40/41 | €196,625 | €328,429 | +€131,804 | +67.0% |
| Trade receivables | 40 | €195,079 | €326,573 | +€131,494 | +67.4% |
| Other amounts receivable | 41 | €1,546 | €1,856 | +€310 | +20.1% |
| Cash at bank and in hand | 54/58 | €110,866 | €148,579 | +€37,713 | +34.0% |
| Deferred charges and accrued income | 490/1 | €134,196 | €11,923 | -€122,273 | -91.1% |
| Total equity and liabilities | 10/49 | €902,796 | €1,245,864 | +€343,068 | +38.0% |
| Equity | 10/15 | €285,808 | €220,502 | -€65,306 | -22.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €111,578 | €201,902 | +€90,324 | +81.0% |
| Distributable reserves | 133 | €111,578 | €201,902 | +€90,324 | +81.0% |
| Profit (loss) carried forward | 14 | €155,630 | - | -€155,630 | |
| Amounts payable | 17/49 | €616,988 | €1,025,362 | +€408,374 | +66.2% |
| Amounts payable after more than one year | 17 | €248,176 | €536,972 | +€288,796 | +116.4% |
| Financial debts | 170/4 | €248,176 | €536,972 | +€288,796 | +116.4% |
| Amounts payable within one year | 42/48 | €368,005 | €488,389 | +€120,384 | +32.7% |
| Current portion of amounts payable after more than one year | 42 | €3,643 | €33,304 | +€29,661 | +814.1% |
| Financial debts | 43 | €41,300 | €10,200 | -€31,100 | -75.3% |
| Other loans | 439 | €41,300 | €10,200 | -€31,100 | -75.3% |
| Trade debts | 44 | €12,254 | €26,323 | +€14,069 | +114.8% |
| Suppliers | 440/4 | €12,254 | €26,323 | +€14,069 | +114.8% |
| Taxes, remuneration and social security | 45 | €116,808 | €145,562 | +€28,754 | +24.6% |
| Taxes | 450/3 | €51,496 | €78,081 | +€26,584 | +51.6% |
| Remuneration and social security | 454/9 | €65,312 | €67,482 | +€2,170 | +3.3% |
| Other amounts payable | 47/48 | €194,000 | €273,000 | +€79,000 | +40.7% |
| Accrued charges and deferred income | 492/3 | €807 | - | -€807 | |
| Remuneration, social security and pensions | 62 | €344,925 | €347,105 | +€2,180 | +0.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €67,489 | €85,835 | +€18,346 | +27.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €1,050 | +€1,050 | |
| Other operating charges | 640/8 | €3,376 | €6,398 | +€3,023 | +89.6% |
| Gross operating margin | 9900 | €647,353 | €636,298 | -€11,056 | -1.7% |
| Operating profit (loss) | 9901 | €231,563 | €195,909 | -€35,654 | -15.4% |
| Financial income | 75/76B | €1,049 | €566 | -€483 | -46.0% |
| Recurring financial income | 75 | €1,049 | €4 | -€1,045 | -99.7% |
| Non-recurring financial income | 76B | - | €563 | +€563 | |
| Financial charges | 65/66B | €14,241 | €18,413 | +€4,171 | +29.3% |
| Recurring financial charges | 65 | €14,241 | €18,413 | +€4,171 | +29.3% |
| Profit (loss) for the period before taxes | 9903 | €218,370 | €178,063 | -€40,307 | -18.5% |
| Income taxes | 67/77 | €51,563 | €43,369 | -€8,194 | -15.9% |
| Profit (loss) for the period | 9904 | €166,807 | €134,694 | -€32,113 | -19.3% |
| Profit (loss) for the period to be appropriated | 9905 | €166,807 | €134,694 | -€32,113 | -19.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.