Het Bijhuis: 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.
Het Bijhuis
Largest movements
- Tangible fixed assets -€11,375
down €11,375 (-21.5%), from €52,854 to €41,480
of which Plant, machinery and equipment: -€9,358
- Receivables after one year -€10,204
down €10,204 (-43.7%), from €23,365 to €13,162
- Receivables within one year -€6,451
down €6,451 (-21.7%), from €29,740 to €23,290
of which Other amounts receivable: -€7,388
- Cash -€4,032
down €4,032 (-28.9%), from €13,938 to €9,906
mainly Other debts (-€37,210) and Contributions, distributions and other (-€12,000)
- Other debts -€37,210
down €37,210 (-57.1%), from €65,170 to €27,961
- Reserves +€9,624
up €9,624 (+23.3%), from €41,341 to €50,965
- Debts after one year -€3,015
no longer reported in 2025 (was €3,015)
- Current portion of long-term debt -€2,940
down €2,940 (-49.4%), from €5,955 to €3,015
- Advances received +€1,529
new in 2025: €1,529
- Staff costs -€17,787
down €17,787 (-29.2%), from €60,876 to €43,089
- Gross operating margin -€10,401
down €10,401 (-11.0%), from €94,933 to €84,532
- Taxes +€3,371
up €3,371 (+116%), from €2,894 to €6,265
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.
Derived cash bridge
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 | €126,757 | €94,006 | -€32,751 | -25.8% |
| Fixed assets | 21/28 | €52,894 | €41,520 | -€11,375 | -21.5% |
| Tangible fixed assets | 22/27 | €52,854 | €41,480 | -€11,375 | -21.5% |
| Plant, machinery and equipment | 23 | €39,169 | €29,811 | -€9,358 | -23.9% |
| Furniture and vehicles | 24 | €3,664 | €3,161 | -€503 | -13.7% |
| Other tangible fixed assets | 26 | €10,021 | €8,508 | -€1,514 | -15.1% |
| Financial fixed assets | 28 | €40 | €40 | = | 0.0% |
| Current assets | 29/58 | €73,862 | €52,486 | -€21,376 | -28.9% |
| Amounts receivable after more than one year | 29 | €23,365 | €13,162 | -€10,204 | -43.7% |
| Other amounts receivable | 291 | €23,365 | €13,162 | -€10,204 | -43.7% |
| Stocks and contracts in progress | 3 | €5,000 | €5,000 | = | 0.0% |
| Stocks | 30/36 | €5,000 | €5,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €29,740 | €23,290 | -€6,451 | -21.7% |
| Trade receivables | 40 | €1,714 | €2,652 | +€938 | +54.7% |
| Other amounts receivable | 41 | €28,026 | €20,638 | -€7,388 | -26.4% |
| Cash at bank and in hand | 54/58 | €13,938 | €9,906 | -€4,032 | -28.9% |
| Deferred charges and accrued income | 490/1 | €1,819 | €1,128 | -€691 | -38.0% |
| Total equity and liabilities | 10/49 | €126,757 | €94,006 | -€32,751 | -25.8% |
| Equity | 10/15 | €41,341 | €50,965 | +€9,624 | +23.3% |
| Reserves | 13 | €41,341 | €50,965 | +€9,624 | +23.3% |
| Distributable reserves | 133 | €41,341 | €50,965 | +€9,624 | +23.3% |
| Amounts payable | 17/49 | €85,415 | €43,041 | -€42,375 | -49.6% |
| Amounts payable after more than one year | 17 | €3,015 | - | -€3,015 | |
| Financial debts | 170/4 | €3,015 | - | -€3,015 | |
| Amounts payable within one year | 42/48 | €82,400 | €43,041 | -€39,359 | -47.8% |
| Current portion of amounts payable after more than one year | 42 | €5,955 | €3,015 | -€2,940 | -49.4% |
| Trade debts | 44 | €6,697 | €7,153 | +€456 | +6.8% |
| Suppliers | 440/4 | €6,697 | €7,153 | +€456 | +6.8% |
| Advances received on contracts in progress | 46 | - | €1,529 | +€1,529 | |
| Taxes, remuneration and social security | 45 | €4,578 | €3,382 | -€1,195 | -26.1% |
| Taxes | 450/3 | €2,998 | €3,382 | +€384 | +12.8% |
| Remuneration and social security | 454/9 | €1,579 | - | -€1,579 | |
| Other amounts payable | 47/48 | €65,170 | €27,961 | -€37,210 | -57.1% |
| Remuneration, social security and pensions | 62 | €60,876 | €43,089 | -€17,787 | -29.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,564 | €11,952 | -€612 | -4.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €159 | -€159 | -€317 | |
| Other operating charges | 640/8 | €1,321 | €1,631 | +€311 | +23.5% |
| Gross operating margin | 9900 | €94,933 | €84,532 | -€10,401 | -11.0% |
| Operating profit (loss) | 9901 | €20,013 | €28,018 | +€8,005 | +40.0% |
| Financial income | 75/76B | €2,307 | €1,512 | -€794 | -34.4% |
| Recurring financial income | 75 | €2,307 | €1,512 | -€794 | -34.4% |
| Financial charges | 65/66B | €1,554 | €1,642 | +€88 | +5.7% |
| Recurring financial charges | 65 | €1,554 | €1,642 | +€88 | +5.7% |
| Profit (loss) for the period before taxes | 9903 | €20,766 | €27,888 | +€7,123 | +34.3% |
| Income taxes | 67/77 | €2,894 | €6,265 | +€3,371 | +116% |
| Profit (loss) for the period | 9904 | €17,872 | €21,624 | +€3,752 | +21.0% |
| Profit (loss) for the period to be appropriated | 9905 | €17,872 | €21,624 | +€3,752 | +21.0% |
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 24 October 2026 via checked.be.