B.I.S.E.R.: 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.E.R.
Largest movements
- Cash -€18,197
down €18,197 (-84.1%), from €21,628 to €3,432
mainly Trade debts (-€7,186) and Current portion of long-term debt (-€6,651)
- Receivables within one year +€5,957
new in 2024: €5,957
- Stocks and contracts -€2,974
down €2,974 (-65.6%), from €4,532 to €1,558
- Tangible fixed assets -€351
down €351 (-58.0%), from €605 to €254
- Trade debts -€7,186
no longer reported in 2024 (was €7,186)
- Current portion of long-term debt -€6,651
down €6,651 (-98.4%), from €6,757 to €106
- Debts after one year -€4,341
no longer reported in 2024 (was €4,341)
- Tax, wage and social debts +€1,574
up €1,574 (+51.2%), from €3,077 to €4,651
- Profit (loss) carried forward +€1,070
up €1,070 (+70.1%), from -€1,526 to -€456
- Gross operating margin -€1,420
down €1,420 (-8.4%), from €16,910 to €15,490
- Financial charges -€677
down €677 (-42.5%), from €1,592 to €915
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €26,765 | €11,201 | -€15,564 | -58.2% |
| Fixed assets | 21/28 | €605 | €254 | -€351 | -58.0% |
| Tangible fixed assets | 22/27 | €605 | €254 | -€351 | -58.0% |
| Plant, machinery and equipment | 23 | €605 | €254 | -€351 | -58.0% |
| Current assets | 29/58 | €26,160 | €10,947 | -€15,213 | -58.2% |
| Stocks and contracts in progress | 3 | €4,532 | €1,558 | -€2,974 | -65.6% |
| Stocks | 30/36 | €4,532 | €1,558 | -€2,974 | -65.6% |
| Amounts receivable within one year | 40/41 | - | €5,957 | +€5,957 | |
| Other amounts receivable | 41 | - | €5,957 | +€5,957 | |
| Cash at bank and in hand | 54/58 | €21,628 | €3,432 | -€18,197 | -84.1% |
| Total equity and liabilities | 10/49 | €26,765 | €11,201 | -€15,564 | -58.2% |
| Equity | 10/15 | €5,374 | €6,444 | +€1,070 | +19.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €700 | €700 | = | 0.0% |
| Non-distributable reserves | 130/1 | €700 | €700 | = | 0.0% |
| Reserves not available under the articles | 1311 | €700 | €700 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,526 | -€456 | +€1,070 | +70.1% |
| Amounts payable | 17/49 | €21,392 | €4,757 | -€16,635 | -77.8% |
| Amounts payable after more than one year | 17 | €4,341 | - | -€4,341 | |
| Financial debts | 170/4 | €4,341 | - | -€4,341 | |
| Amounts payable within one year | 42/48 | €17,051 | €4,757 | -€12,294 | -72.1% |
| Current portion of amounts payable after more than one year | 42 | €6,757 | €106 | -€6,651 | -98.4% |
| Trade debts | 44 | €7,186 | - | -€7,186 | |
| Suppliers | 440/4 | €7,186 | - | -€7,186 | |
| Taxes, remuneration and social security | 45 | €3,077 | €4,651 | +€1,574 | +51.2% |
| Taxes | 450/3 | €3,077 | €4,651 | +€1,574 | +51.2% |
| Other amounts payable | 47/48 | €30 | - | -€30 | |
| Non-recurring operating income | 76A | - | €10,040 | +€10,040 | |
| Remuneration, social security and pensions | 62 | €27 | - | -€27 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €351 | €351 | = | 0.0% |
| Other operating charges | 640/8 | €12,890 | €12,887 | -€4 | 0.0% |
| Gross operating margin | 9900 | €16,910 | €15,490 | -€1,420 | -8.4% |
| Operating profit (loss) | 9901 | €3,642 | €2,253 | -€1,389 | -38.1% |
| Financial charges | 65/66B | €1,592 | €915 | -€677 | -42.5% |
| Recurring financial charges | 65 | €1,592 | €915 | -€677 | -42.5% |
| Profit (loss) for the period before taxes | 9903 | €2,050 | €1,337 | -€713 | -34.8% |
| Income taxes | 67/77 | €134 | €267 | +€133 | +99.4% |
| Profit (loss) for the period | 9904 | €1,916 | €1,070 | -€846 | -44.1% |
| Profit (loss) for the period to be appropriated | 9905 | €1,916 | €1,070 | -€846 | -44.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.