DR. BIJNENS INGBERT: 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.
DR. BIJNENS INGBERT
Largest movements
- Cash +€153,089
up €153,089 (+48.5%), from €315,630 to €468,720
mainly Net result for the year (+€117,757) and Receivables within one year (+€25,694)
- Receivables within one year -€25,694
down €25,694 (-97.7%), from €26,298 to €604
- Tangible fixed assets -€23,962
down €23,962 (-40.0%), from €59,938 to €35,976
of which Furniture and vehicles: -€23,614
- Reserves +€99,772
up €99,772 (+29.4%), from €338,786 to €438,558
of which Distributable reserves: +€99,772
- Tax, wage and social debts +€14,267
up €14,267 (+80.2%), from €17,783 to €32,050
of which Taxes: +€14,194
- Current portion of long-term debt -€5,900
down €5,900 (-66.5%), from €8,874 to €2,974
- Gross operating margin +€92,650
up €92,650 (+91.2%), from €101,541 to €194,191
- Taxes +€28,510
up €28,510 (+135.9%), from €20,976 to €49,487
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 | €414,177 | €519,111 | +€104,934 | +25.3% |
| Fixed assets | 21/28 | €62,938 | €38,976 | -€23,962 | -38.1% |
| Tangible fixed assets | 22/27 | €59,938 | €35,976 | -€23,962 | -40.0% |
| Plant, machinery and equipment | 23 | €1,132 | €784 | -€348 | -30.7% |
| Furniture and vehicles | 24 | €58,805 | €35,191 | -€23,614 | -40.2% |
| Financial fixed assets | 28 | €3,000 | €3,000 | = | 0.0% |
| Current assets | 29/58 | €351,239 | €480,135 | +€128,896 | +36.7% |
| Amounts receivable within one year | 40/41 | €26,298 | €604 | -€25,694 | -97.7% |
| Other amounts receivable | 41 | €26,298 | €604 | -€25,694 | -97.7% |
| Cash at bank and in hand | 54/58 | €315,630 | €468,720 | +€153,089 | +48.5% |
| Deferred charges and accrued income | 490/1 | €9,311 | €10,811 | +€1,500 | +16.1% |
| Total equity and liabilities | 10/49 | €414,177 | €519,111 | +€104,934 | +25.3% |
| Equity | 10/15 | €351,186 | €450,958 | +€99,772 | +28.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €338,786 | €438,558 | +€99,772 | +29.4% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €338,786 | €438,558 | +€99,772 | +29.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €62,990 | €68,153 | +€5,162 | +8.2% |
| Amounts payable after more than one year | 17 | €2,974 | €0 | -€2,974 | -100.0% |
| Financial debts | 170/4 | €2,974 | €0 | -€2,974 | -100.0% |
| Amounts payable within one year | 42/48 | €60,016 | €68,153 | +€8,137 | +13.6% |
| Current portion of amounts payable after more than one year | 42 | €8,874 | €2,974 | -€5,900 | -66.5% |
| Trade debts | 44 | €1,903 | €1,295 | -€608 | -32.0% |
| Suppliers | 440/4 | €1,903 | €1,295 | -€608 | -32.0% |
| Taxes, remuneration and social security | 45 | €17,783 | €32,050 | +€14,267 | +80.2% |
| Taxes | 450/3 | €9,976 | €24,170 | +€14,194 | +142.3% |
| Remuneration and social security | 454/9 | €7,807 | €7,880 | +€72 | +0.9% |
| Other amounts payable | 47/48 | €31,456 | €31,834 | +€378 | +1.2% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €117 | €147 | +€30 | +26.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,993 | €23,962 | -€31 | -0.1% |
| Other operating charges | 640/8 | €502 | €623 | +€121 | +24.1% |
| Gross operating margin | 9900 | €101,541 | €194,191 | +€92,650 | +91.2% |
| Operating profit (loss) | 9901 | €76,929 | €169,458 | +€92,530 | +120.3% |
| Financial income | 75/76B | €133 | €426 | +€293 | +220.3% |
| Recurring financial income | 75 | €133 | €426 | +€293 | +220.3% |
| Financial charges | 65/66B | €2,083 | €2,641 | +€558 | +26.8% |
| Recurring financial charges | 65 | €2,083 | €2,641 | +€558 | +26.8% |
| Profit (loss) for the period before taxes | 9903 | €74,978 | €167,243 | +€92,265 | +123.1% |
| Income taxes | 67/77 | €20,976 | €49,487 | +€28,510 | +135.9% |
| Profit (loss) for the period | 9904 | €54,002 | €117,757 | +€63,754 | +118.1% |
| Profit (loss) for the period to be appropriated | 9905 | €54,002 | €117,757 | +€63,754 | +118.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.