BZYL: 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.
BZYL
Largest movements
- Tangible fixed assets +€62,447
up €62,447 (+783.6%), from €7,970 to €70,417
of which Furniture and vehicles: +€64,854
- Cash +€51,774
up €51,774 (+470.7%), from €10,999 to €62,772
mainly Net result for the year (+€30,079) and Debts after one year (+€25,779)
- Receivables within one year -€15,572
down €15,572 (-14.2%), from €109,806 to €94,233
of which Other amounts receivable: -€10,188
- Debts after one year +€25,779
new in 2025: €25,779
- Trade debts +€21,627
up €21,627 (+1072.6%), from €2,016 to €23,643
- Reserves +€20,000
up €20,000 (+49.4%), from €40,484 to €60,484
of which Distributable reserves: +€20,000
- Other debts +€12,985
new in 2025: €12,985
- Tax, wage and social debts +€10,340
up €10,340 (+757.0%), from €1,366 to €11,706
of which Taxes: +€6,665
- Turnover -€1.2m
no longer reported in 2025 (was €1.2m)
- Purchases and services -€1.2m
no longer reported in 2025 (was €1.2m)
- Gross operating margin +€20,446
up €20,446 (+48.8%), from €41,906 to €62,352
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 | €130,990 | €231,380 | +€100,390 | +76.6% |
| Fixed assets | 21/28 | €8,954 | €71,127 | +€62,173 | +694.4% |
| Tangible fixed assets | 22/27 | €7,970 | €70,417 | +€62,447 | +783.6% |
| Plant, machinery and equipment | 23 | €4,465 | €2,058 | -€2,407 | -53.9% |
| Furniture and vehicles | 24 | €3,505 | €68,359 | +€64,854 | +1850.3% |
| Financial fixed assets | 28 | €984 | €710 | -€275 | -27.9% |
| Current assets | 29/58 | €122,036 | €160,254 | +€38,217 | +31.3% |
| Amounts receivable within one year | 40/41 | €109,806 | €94,233 | -€15,572 | -14.2% |
| Trade receivables | 40 | €64,000 | €58,616 | -€5,384 | -8.4% |
| Other amounts receivable | 41 | €45,806 | €35,618 | -€10,188 | -22.2% |
| Cash at bank and in hand | 54/58 | €10,999 | €62,772 | +€51,774 | +470.7% |
| Deferred charges and accrued income | 490/1 | €1,232 | €3,248 | +€2,016 | +163.7% |
| Total equity and liabilities | 10/49 | €130,990 | €231,380 | +€100,390 | +76.6% |
| Equity | 10/15 | €127,608 | €147,687 | +€20,079 | +15.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €40,484 | €60,484 | +€20,000 | +49.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €8,924 | €8,924 | = | 0.0% |
| Distributable reserves | 133 | €29,700 | €49,700 | +€20,000 | +67.3% |
| Profit (loss) carried forward | 14 | €68,524 | €68,603 | +€79 | +0.1% |
| Amounts payable | 17/49 | €3,382 | €83,693 | +€80,311 | +2374.4% |
| Amounts payable after more than one year | 17 | - | €25,779 | +€25,779 | |
| Financial debts | 170/4 | - | €25,779 | +€25,779 | |
| Amounts payable within one year | 42/48 | €3,382 | €57,915 | +€54,532 | +1612.3% |
| Current portion of amounts payable after more than one year | 42 | - | €9,580 | +€9,580 | |
| Trade debts | 44 | €2,016 | €23,643 | +€21,627 | +1072.6% |
| Suppliers | 440/4 | €2,016 | €23,643 | +€21,627 | +1072.6% |
| Taxes, remuneration and social security | 45 | €1,366 | €11,706 | +€10,340 | +757.0% |
| Taxes | 450/3 | €1,366 | €8,031 | +€6,665 | +487.9% |
| Remuneration and social security | 454/9 | - | €3,675 | +€3,675 | |
| Other amounts payable | 47/48 | - | €12,985 | +€12,985 | |
| Turnover | 70 | €1,245,153 | - | -€1.2m | |
| Goods, raw materials, services and sundry goods | 60/61 | €1,203,247 | - | -€1.2m | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,334 | €12,944 | +€5,610 | +76.5% |
| Other operating charges | 640/8 | €697 | €5,311 | +€4,614 | +662.5% |
| Gross operating margin | 9900 | €41,906 | €62,352 | +€20,446 | +48.8% |
| Operating profit (loss) | 9901 | €33,876 | €44,097 | +€10,222 | +30.2% |
| Financial income | 75/76B | €71 | €25 | -€46 | -64.8% |
| Recurring financial income | 75 | €71 | €25 | -€46 | -64.8% |
| Financial charges | 65/66B | €2,581 | €2,889 | +€309 | +12.0% |
| Recurring financial charges | 65 | €2,581 | €2,889 | +€309 | +12.0% |
| Profit (loss) for the period before taxes | 9903 | €31,366 | €41,233 | +€9,867 | +31.5% |
| Income taxes | 67/77 | €7,346 | €11,154 | +€3,807 | +51.8% |
| Profit (loss) for the period | 9904 | €24,020 | €30,079 | +€6,059 | +25.2% |
| Profit (loss) for the period to be appropriated | 9905 | €24,020 | €30,079 | +€6,059 | +25.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 July 2024 and 31 July 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.