B.I.S.S. SERVICES: what changed
B.I.S.S. SERVICES
Largest movements
- Tangible fixed assets -€11,582
down €11,582 (-19.5%), from €59,464 to €47,881
of which Land and buildings: -€10,830
- Receivables within one year +€2,637
up €2,637 (+149%), from €1,765 to €4,402
- Cash -€1,102
down €1,102 (-79.6%), from €1,384 to €282
mainly Net result for the year (-€6,310) and Receivables within one year (-€2,637)
- Profit (loss) carried forward -€4,537
down €4,537 (-8.7%), from -€52,255 to -€56,791
- Reserves -€1,773
down €1,773 (-2.0%), from €90,078 to €88,305
of which Tax-exempt reserves: -€1,773
- Other debts -€1,188
down €1,188 (-14.3%), from €8,286 to €7,097
- Provisions -€914
down €914 (-18.3%), from €4,999 to €4,086
- Gross operating margin -€8,389
down €8,389 (-57.3%), from €14,648 to €6,259
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €78,011 | €68,506 | -€9,505 | -12.2% |
| Fixed assets | 21/28 | €59,464 | €47,881 | -€11,582 | -19.5% |
| Tangible fixed assets | 22/27 | €59,464 | €47,881 | -€11,582 | -19.5% |
| Land and buildings | 22 | €57,196 | €46,366 | -€10,830 | -18.9% |
| Plant, machinery and equipment | 23 | €2,268 | €1,516 | -€752 | -33.2% |
| Current assets | 29/58 | €18,547 | €20,624 | +€2,077 | +11.2% |
| Stocks and contracts in progress | 3 | €14,894 | €14,719 | -€175 | -1.2% |
| Stocks | 30/36 | €14,894 | €14,719 | -€175 | -1.2% |
| Amounts receivable within one year | 40/41 | €1,765 | €4,402 | +€2,637 | +149% |
| Trade receivables | 40 | €1,765 | €4,402 | +€2,637 | +149% |
| Cash at bank and in hand | 54/58 | €1,384 | €282 | -€1,102 | -79.6% |
| Deferred charges and accrued income | 490/1 | €504 | €1,221 | +€716 | +142% |
| Total equity and liabilities | 10/49 | €78,011 | €68,506 | -€9,505 | -12.2% |
| Equity | 10/15 | €59,824 | €53,514 | -€6,310 | -10.5% |
| Contributions | 10/11 | €22,000 | €22,000 | = | 0.0% |
| Reserves | 13 | €90,078 | €88,305 | -€1,773 | -2.0% |
| Tax-exempt reserves | 132 | €9,704 | €7,931 | -€1,773 | -18.3% |
| Distributable reserves | 133 | €80,374 | €80,374 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€52,255 | -€56,791 | -€4,537 | -8.7% |
| Provisions and deferred taxes | 16 | €4,999 | €4,086 | -€914 | -18.3% |
| Deferred taxes | 168 | €4,999 | €4,086 | -€914 | -18.3% |
| Amounts payable | 17/49 | €13,188 | €10,907 | -€2,282 | -17.3% |
| Amounts payable within one year | 42/48 | €13,188 | €10,907 | -€2,282 | -17.3% |
| Trade debts | 44 | €3,311 | €2,649 | -€662 | -20.0% |
| Suppliers | 440/4 | €3,311 | €2,649 | -€662 | -20.0% |
| Taxes, remuneration and social security | 45 | €1,592 | €1,161 | -€431 | -27.1% |
| Taxes | 450/3 | €1,592 | €1,161 | -€431 | -27.1% |
| Other amounts payable | 47/48 | €8,286 | €7,097 | -€1,188 | -14.3% |
| Non-recurring operating income | 76A | €4,400 | - | -€4,400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,584 | €11,582 | -€1 | 0.0% |
| Other operating charges | 640/8 | €1,640 | €1,657 | +€17 | +1.0% |
| Gross operating margin | 9900 | €14,648 | €6,259 | -€8,389 | -57.3% |
| Operating profit (loss) | 9901 | €1,424 | -€6,981 | -€8,404 | |
| Financial income | 75/76B | €26 | €52 | +€26 | +102% |
| Recurring financial income | 75 | €26 | €52 | +€26 | +102% |
| Financial charges | 65/66B | €255 | €295 | +€40 | +15.7% |
| Recurring financial charges | 65 | €255 | €295 | +€40 | +15.7% |
| Profit (loss) for the period before taxes | 9903 | €1,195 | -€7,223 | -€8,418 | |
| Transfer from deferred taxes | 780 | €914 | €914 | = | 0.0% |
| Income taxes | 67/77 | €118 | €1 | -€117 | -99.4% |
| Profit (loss) for the period | 9904 | €1,991 | -€6,310 | -€8,301 | |
| Transfer from tax-exempt reserves | 789 | €1,773 | €1,773 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €3,764 | -€4,537 | -€8,301 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.