93 BIS: 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.
93 BIS
Largest movements
- Receivables within one year -€67,754
down €67,754 (-96.9%), from €69,948 to €2,194
of which Other amounts receivable: -€69,615
- Cash -€8,389
down €8,389 (-92.2%), from €9,094 to €705
mainly Other debts (-€68,513) and Net result for the year (-€9,492)
- Tangible fixed assets -€1,861
no longer reported in 2025 (was €1,861)
- Other debts -€68,513
down €68,513 (-92.0%), from €74,463 to €5,950
- Profit (loss) carried forward -€9,492
down €9,492 (-32.1%), from -€29,559 to -€39,051
- Gross operating margin +€3,230
up €3,230 (+50.6%), from -€6,379 to -€3,149
- Depreciation -€430
no longer reported in 2025 (was €430)
- Other operating charges +€180
up €180 (+40.3%), from €448 to €629
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 | €80,903 | €2,899 | -€78,004 | -96.4% |
| Fixed assets | 21/28 | €1,861 | - | -€1,861 | |
| Tangible fixed assets | 22/27 | €1,861 | - | -€1,861 | |
| Furniture and vehicles | 24 | €1,861 | - | -€1,861 | |
| Current assets | 29/58 | €79,042 | €2,899 | -€76,143 | -96.3% |
| Amounts receivable within one year | 40/41 | €69,948 | €2,194 | -€67,754 | -96.9% |
| Trade receivables | 40 | - | €1,861 | +€1,861 | |
| Other amounts receivable | 41 | €69,948 | €333 | -€69,615 | -99.5% |
| Cash at bank and in hand | 54/58 | €9,094 | €705 | -€8,389 | -92.2% |
| Total equity and liabilities | 10/49 | €80,903 | €2,899 | -€78,004 | -96.4% |
| Equity | 10/15 | €6,441 | -€3,051 | -€9,492 | |
| Contributions | 10/11 | €36,000 | €36,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€29,559 | -€39,051 | -€9,492 | -32.1% |
| Amounts payable | 17/49 | €74,463 | €5,950 | -€68,513 | -92.0% |
| Amounts payable within one year | 42/48 | €74,463 | €5,950 | -€68,513 | -92.0% |
| Other amounts payable | 47/48 | €74,463 | €5,950 | -€68,513 | -92.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €430 | - | -€430 | |
| Other operating charges | 640/8 | €448 | €629 | +€180 | +40.3% |
| Non-recurring operating charges | 66A | - | €5,487 | +€5,487 | |
| Gross operating margin | 9900 | -€6,379 | -€3,149 | +€3,230 | +50.6% |
| Operating profit (loss) | 9901 | -€7,257 | -€9,265 | -€2,008 | -27.7% |
| Financial charges | 65/66B | €242 | €226 | -€16 | -6.6% |
| Recurring financial charges | 65 | €242 | €226 | -€16 | -6.6% |
| Profit (loss) for the period before taxes | 9903 | -€7,499 | -€9,492 | -€1,992 | -26.6% |
| Profit (loss) for the period | 9904 | -€7,499 | -€9,492 | -€1,992 | -26.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,499 | -€9,492 | -€1,992 | -26.6% |
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 7 October 2026 via checked.be.