Business-i: 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.
Business-i
Largest movements
- Cash -€219,668
down €219,668 (-46.8%), from €469,513 to €249,845
mainly Contributions, distributions and other (-€147,807) and Other debts (-€90,159)
- Current investments +€34,273
up €34,273 (+15.6%), from €219,943 to €254,216
- Receivables within one year -€8,807
down €8,807 (-31.4%), from €28,091 to €19,284
of which Other amounts receivable: -€9,514
- Other debts -€90,159
down €90,159 (-36.8%), from €244,808 to €154,649
- Reserves -€82,767
down €82,767 (-19.2%), from €432,162 to €349,395
- Tax, wage and social debts -€29,133
down €29,133 (-50.8%), from €57,343 to €28,210
- Taxes +€3,443
up €3,443 (+13.6%), from €25,393 to €28,836
- Financial income +€1,740
up €1,740 (+32.1%), from €5,416 to €7,156
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €746,559 | €547,136 | -€199,423 | -26.7% |
| Fixed assets | 21/28 | €14,640 | €14,921 | +€281 | +1.9% |
| Tangible fixed assets | 22/27 | €4,640 | €4,921 | +€281 | +6.1% |
| Plant, machinery and equipment | 23 | €1,913 | €1,690 | -€223 | -11.6% |
| Furniture and vehicles | 24 | €2,211 | €3,047 | +€837 | +37.8% |
| Other tangible fixed assets | 26 | €516 | €183 | -€333 | -64.5% |
| Financial fixed assets | 28 | €10,000 | €10,000 | = | 0.0% |
| Current assets | 29/58 | €731,919 | €532,215 | -€199,703 | -27.3% |
| Amounts receivable within one year | 40/41 | €28,091 | €19,284 | -€8,807 | -31.4% |
| Trade receivables | 40 | €18,577 | €19,284 | +€707 | +3.8% |
| Other amounts receivable | 41 | €9,514 | €0 | -€9,514 | -100% |
| Current investments | 50/53 | €219,943 | €254,216 | +€34,273 | +15.6% |
| Cash at bank and in hand | 54/58 | €469,513 | €249,845 | -€219,668 | -46.8% |
| Deferred charges and accrued income | 490/1 | €14,371 | €8,870 | -€5,501 | -38.3% |
| Total equity and liabilities | 10/49 | €746,559 | €547,136 | -€199,423 | -26.7% |
| Equity | 10/15 | €438,362 | €355,595 | -€82,767 | -18.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €432,162 | €349,395 | -€82,767 | -19.2% |
| Distributable reserves | 133 | €432,162 | €349,395 | -€82,767 | -19.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €308,196 | €191,541 | -€116,655 | -37.9% |
| Amounts payable within one year | 42/48 | €307,998 | €191,346 | -€116,652 | -37.9% |
| Financial debts | 43 | €1,729 | €2,603 | +€874 | +50.5% |
| Credit institutions | 430/8 | €1,729 | €2,603 | +€874 | +50.5% |
| Trade debts | 44 | €4,118 | €5,885 | +€1,767 | +42.9% |
| Suppliers | 440/4 | €4,118 | €5,885 | +€1,767 | +42.9% |
| Taxes, remuneration and social security | 45 | €57,343 | €28,210 | -€29,133 | -50.8% |
| Taxes | 450/3 | €57,343 | €28,210 | -€29,133 | -50.8% |
| Other amounts payable | 47/48 | €244,808 | €154,649 | -€90,159 | -36.8% |
| Accrued charges and deferred income | 492/3 | €198 | €195 | -€3 | -1.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,740 | €2,667 | -€73 | -2.7% |
| Other operating charges | 640/8 | €1,394 | €549 | -€845 | -60.6% |
| Gross operating margin | 9900 | €91,285 | €91,357 | +€73 | +0.1% |
| Operating profit (loss) | 9901 | €87,151 | €88,141 | +€990 | +1.1% |
| Financial income | 75/76B | €5,416 | €7,156 | +€1,740 | +32.1% |
| Recurring financial income | 75 | €5,416 | €7,156 | +€1,740 | +32.1% |
| Financial charges | 65/66B | €1,012 | €1,422 | +€410 | +40.5% |
| Recurring financial charges | 65 | €1,012 | €1,422 | +€410 | +40.5% |
| Profit (loss) for the period before taxes | 9903 | €91,555 | €93,876 | +€2,320 | +2.5% |
| Income taxes | 67/77 | €25,393 | €28,836 | +€3,443 | +13.6% |
| Profit (loss) for the period | 9904 | €66,163 | €65,039 | -€1,123 | -1.7% |
| Profit (loss) for the period to be appropriated | 9905 | €66,163 | €65,039 | -€1,123 | -1.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.