B.I.S.D.: 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.
B.I.S.D.
Largest movements
- Cash +€1,423
up €1,423 (+53.3%), from €2,667 to €4,090
mainly Other debts (+€8,679) and Trade debts (+€2,010)
- Receivables within one year -€77
down €77 (-34.2%), from €225 to €148
- Profit (loss) carried forward -€9,343
down €9,343 (-0.7%), from -€1.4m to -€1.4m
- Other debts +€8,679
up €8,679 (+0.8%), from €1.1m to €1.1m
- Trade debts +€2,010
up €2,010 (+431%), from €466 to €2,476
- Staff costs -€96,788
down €96,788 (-100%), from €96,788 to €0
- Financial income -€5,927
down €5,927 (-100.0%), from €5,929 to €2
of which Non-recurring financial income: -€5,929
- Gross operating margin +€1,138
up €1,138 (+29.5%), from -€3,860 to -€2,723
- Other operating charges -€803
down €803 (-46.6%), from €1,723 to €920
- Financial charges -€633
down €633 (-10.0%), from €6,336 to €5,703
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,892 | €4,238 | +€1,346 | +46.5% |
| Fixed assets | 21/28 | €0 | - | = | |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €2,892 | €4,238 | +€1,346 | +46.5% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €225 | €148 | -€77 | -34.2% |
| Other amounts receivable | 41 | €225 | €148 | -€77 | -34.2% |
| Cash at bank and in hand | 54/58 | €2,667 | €4,090 | +€1,423 | +53.3% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €2,892 | €4,238 | +€1,346 | +46.5% |
| Equity | 10/15 | -€1,123,828 | -€1,133,171 | -€9,343 | -0.8% |
| Contributions | 10/11 | €262,000 | €262,000 | = | 0.0% |
| Capital | 10 | €262,000 | €262,000 | = | 0.0% |
| Issued capital | 100 | €262,000 | €262,000 | = | 0.0% |
| Reserves | 13 | €459 | €459 | = | 0.0% |
| Non-distributable reserves | 130/1 | €459 | €459 | = | 0.0% |
| Legal reserve | 130 | €459 | €459 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,386,287 | -€1,395,630 | -€9,343 | -0.7% |
| Amounts payable | 17/49 | €1,126,720 | €1,137,409 | +€10,689 | +0.9% |
| Amounts payable within one year | 42/48 | €1,126,720 | €1,137,409 | +€10,689 | +0.9% |
| Trade debts | 44 | €466 | €2,476 | +€2,010 | +431% |
| Suppliers | 440/4 | €466 | €2,476 | +€2,010 | +431% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €1,126,254 | €1,134,933 | +€8,679 | +0.8% |
| Remuneration, social security and pensions | 62 | €96,788 | €0 | -€96,788 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €1,723 | €920 | -€803 | -46.6% |
| Non-recurring operating charges | 66A | €18,217 | €0 | -€18,217 | -100% |
| Gross operating margin | 9900 | -€3,860 | -€2,723 | +€1,138 | +29.5% |
| Operating profit (loss) | 9901 | -€120,588 | -€3,642 | +€116,946 | +97.0% |
| Financial income | 75/76B | €5,929 | €2 | -€5,927 | -100.0% |
| Recurring financial income | 75 | €0 | €2 | +€2 | |
| Non-recurring financial income | 76B | €5,929 | €0 | -€5,929 | -100% |
| Financial charges | 65/66B | €6,336 | €5,703 | -€633 | -10.0% |
| Recurring financial charges | 65 | €6,336 | €5,703 | -€633 | -10.0% |
| Profit (loss) for the period before taxes | 9903 | -€120,995 | -€9,343 | +€111,652 | +92.3% |
| Profit (loss) for the period | 9904 | -€120,995 | -€9,343 | +€111,652 | +92.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€120,995 | -€9,343 | +€111,652 | +92.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.