bizzPoint: 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.
bizzPoint
Largest movements
- Tangible fixed assets +€36,327
up €36,327 (+29.2%), from €124,228 to €160,555
of which Land and buildings: +€52,276
- Current investments +€33,126
up €33,126 (+15.0%), from €221,044 to €254,170
- Cash +€21,987
up €21,987 (+42.3%), from €51,960 to €73,948
mainly Net result for the year (+€93,809) and Depreciation (+€28,145)
- Receivables after one year +€12,913
up €12,913 (+122.0%), from €10,588 to €23,501
- Reserves +€93,809
up €93,809 (+30.1%), from €311,913 to €405,722
- Trade debts +€13,141
up €13,141 (+5178.0%), from €254 to €13,394
- Debts after one year -€8,483
no longer reported in 2025 (was €8,483)
- Tax, wage and social debts +€7,613
up €7,613 (+32.5%), from €23,454 to €31,067
- Gross operating margin +€19,760
up €19,760 (+13.6%), from €145,051 to €164,810
- Taxes +€7,327
up €7,327 (+18.6%), from €39,436 to €46,763
- Depreciation -€4,544
down €4,544 (-13.9%), from €32,688 to €28,145
- Financial income -€2,171
down €2,171 (-23.1%), from €9,388 to €7,217
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 | €407,972 | €512,325 | +€104,353 | +25.6% |
| Fixed assets | 21/28 | €124,380 | €160,707 | +€36,327 | +29.2% |
| Tangible fixed assets | 22/27 | €124,228 | €160,555 | +€36,327 | +29.2% |
| Land and buildings | 22 | €88,664 | €140,940 | +€52,276 | +59.0% |
| Plant, machinery and equipment | 23 | €1,113 | €539 | -€574 | -51.6% |
| Furniture and vehicles | 24 | €34,451 | €19,075 | -€15,376 | -44.6% |
| Financial fixed assets | 28 | €152 | €152 | = | 0.0% |
| Current assets | 29/58 | €283,592 | €351,618 | +€68,026 | +24.0% |
| Amounts receivable after more than one year | 29 | €10,588 | €23,501 | +€12,913 | +122.0% |
| Trade receivables | 290 | €10,588 | €23,501 | +€12,913 | +122.0% |
| Current investments | 50/53 | €221,044 | €254,170 | +€33,126 | +15.0% |
| Cash at bank and in hand | 54/58 | €51,960 | €73,948 | +€21,987 | +42.3% |
| Total equity and liabilities | 10/49 | €407,972 | €512,325 | +€104,353 | +25.6% |
| Equity | 10/15 | €362,913 | €456,722 | +€93,809 | +25.8% |
| Contributions | 10/11 | €51,000 | €51,000 | = | 0.0% |
| Reserves | 13 | €311,913 | €405,722 | +€93,809 | +30.1% |
| Distributable reserves | 133 | €311,913 | €405,722 | +€93,809 | +30.1% |
| Amounts payable | 17/49 | €45,059 | €55,603 | +€10,544 | +23.4% |
| Amounts payable after more than one year | 17 | €8,483 | - | -€8,483 | |
| Financial debts | 170/4 | €8,483 | - | -€8,483 | |
| Amounts payable within one year | 42/48 | €36,576 | €55,603 | +€19,027 | +52.0% |
| Current portion of amounts payable after more than one year | 42 | €11,196 | €8,482 | -€2,714 | -24.2% |
| Trade debts | 44 | €254 | €13,394 | +€13,141 | +5178.0% |
| Suppliers | 440/4 | €254 | €13,394 | +€13,141 | +5178.0% |
| Taxes, remuneration and social security | 45 | €23,454 | €31,067 | +€7,613 | +32.5% |
| Taxes | 450/3 | €23,454 | €31,067 | +€7,613 | +32.5% |
| Other amounts payable | 47/48 | €1,672 | €2,659 | +€987 | +59.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,688 | €28,145 | -€4,544 | -13.9% |
| Other operating charges | 640/8 | €909 | €2,129 | +€1,221 | +134.4% |
| Gross operating margin | 9900 | €145,051 | €164,810 | +€19,760 | +13.6% |
| Operating profit (loss) | 9901 | €111,454 | €134,537 | +€23,083 | +20.7% |
| Financial income | 75/76B | €9,388 | €7,217 | -€2,171 | -23.1% |
| Recurring financial income | 75 | €9,388 | €7,217 | -€2,171 | -23.1% |
| Financial charges | 65/66B | €1,125 | €1,181 | +€56 | +5.0% |
| Recurring financial charges | 65 | €1,125 | €1,181 | +€56 | +5.0% |
| Profit (loss) for the period before taxes | 9903 | €119,717 | €140,572 | +€20,855 | +17.4% |
| Income taxes | 67/77 | €39,436 | €46,763 | +€7,327 | +18.6% |
| Profit (loss) for the period | 9904 | €80,281 | €93,809 | +€13,528 | +16.9% |
| Profit (loss) for the period to be appropriated | 9905 | €80,281 | €93,809 | +€13,528 | +16.9% |
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.