35BIS: 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.
35BIS
Largest movements
- Receivables within one year -€28,144
down €28,144 (-99.8%), from €28,214 to €70
of which Other amounts receivable: -€28,144
- Cash -€9,391
down €9,391 (-44.1%), from €21,290 to €11,898
mainly Contributions, distributions and other (-€25,500) and Net result for the year (-€19,893)
- Tangible fixed assets -€1,885
down €1,885 (-11.4%), from €16,476 to €14,591
of which Land and buildings: -€1,674
- Profit (loss) carried forward -€45,393
down €45,393, from €43,673 to -€1,720
- Tax, wage and social debts +€6,033
new in 2025: €6,033
- Debts after one year -€3,515
down €3,515 (-48.5%), from €7,244 to €3,729
- Other debts +€2,302
new in 2025: €2,302
- Current portion of long-term debt +€1,803
new in 2025: €1,803
- Taxes +€25,064
up €25,064 (+935%), from €2,681 to €27,745
- Depreciation -€1,240
down €1,240 (-32.3%), from €3,845 to €2,605
- Gross operating margin -€1,220
down €1,220 (-8.6%), from €14,122 to €12,901
- Financial charges +€301
up €301 (+49.8%), from €605 to €907
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 | €67,179 | €27,760 | -€39,419 | -58.7% |
| Fixed assets | 21/28 | €17,676 | €15,791 | -€1,885 | -10.7% |
| Tangible fixed assets | 22/27 | €16,476 | €14,591 | -€1,885 | -11.4% |
| Land and buildings | 22 | €8,325 | €6,651 | -€1,674 | -20.1% |
| Other tangible fixed assets | 26 | €8,151 | €7,941 | -€210 | -2.6% |
| Financial fixed assets | 28 | €1,200 | €1,200 | = | 0.0% |
| Current assets | 29/58 | €49,503 | €11,968 | -€37,535 | -75.8% |
| Amounts receivable within one year | 40/41 | €28,214 | €70 | -€28,144 | -99.8% |
| Trade receivables | 40 | €70 | €70 | = | 0.0% |
| Other amounts receivable | 41 | €28,144 | €0 | -€28,144 | -100% |
| Cash at bank and in hand | 54/58 | €21,290 | €11,898 | -€9,391 | -44.1% |
| Total equity and liabilities | 10/49 | €67,179 | €27,760 | -€39,419 | -58.7% |
| Equity | 10/15 | €59,041 | €13,648 | -€45,393 | -76.9% |
| Contributions | 10/11 | €6,868 | €6,868 | = | 0.0% |
| Reserves | 13 | €8,500 | €8,500 | = | 0.0% |
| Distributable reserves | 133 | €8,500 | €8,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €43,673 | -€1,720 | -€45,393 | |
| Amounts payable | 17/49 | €8,138 | €14,112 | +€5,973 | +73.4% |
| Amounts payable after more than one year | 17 | €7,244 | €3,729 | -€3,515 | -48.5% |
| Financial debts | 170/4 | €7,244 | €3,729 | -€3,515 | -48.5% |
| Amounts payable within one year | 42/48 | €895 | €10,383 | +€9,488 | +1,060% |
| Current portion of amounts payable after more than one year | 42 | - | €1,803 | +€1,803 | |
| Trade debts | 44 | €895 | €246 | -€649 | -72.5% |
| Suppliers | 440/4 | €895 | €246 | -€649 | -72.5% |
| Taxes, remuneration and social security | 45 | - | €6,033 | +€6,033 | |
| Taxes | 450/3 | - | €6,033 | +€6,033 | |
| Other amounts payable | 47/48 | - | €2,302 | +€2,302 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,845 | €2,605 | -€1,240 | -32.3% |
| Other operating charges | 640/8 | €1,491 | €1,538 | +€47 | +3.2% |
| Gross operating margin | 9900 | €14,122 | €12,901 | -€1,220 | -8.6% |
| Operating profit (loss) | 9901 | €8,786 | €8,759 | -€27 | -0.3% |
| Financial charges | 65/66B | €605 | €907 | +€301 | +49.8% |
| Recurring financial charges | 65 | €605 | €907 | +€301 | +49.8% |
| Profit (loss) for the period before taxes | 9903 | €8,181 | €7,852 | -€329 | -4.0% |
| Income taxes | 67/77 | €2,681 | €27,745 | +€25,064 | +935% |
| Profit (loss) for the period | 9904 | €5,500 | -€19,893 | -€25,393 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,500 | -€19,893 | -€25,393 |
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 26 October 2026 via checked.be.