BBIS: 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.
BBIS
Largest movements
- Receivables within one year +€533,399
up €533,399 (+143.0%), from €373,125 to €906,524
of which Other amounts receivable: +€555,255
- Cash -€443,136
down €443,136 (-63.8%), from €694,035 to €250,899
mainly Receivables within one year (-€533,399) and Current investments (-€100,815)
- Current investments +€100,815
up €100,815 (+7.7%), from €1.3m to €1.4m
- Reserves +€300,000
up €300,000 (+13.6%), from €2.2m to €2.5m
of which Distributable reserves: +€300,000
- Profit (loss) carried forward -€137,796
down €137,796 (-68.9%), from €199,898 to €62,102
- Financial income +€91,870
up €91,870 (+153.6%), from €59,824 to €151,694
- Gross operating margin +€10,999
up €10,999 (+61.4%), from €17,911 to €28,909
- Taxes +€2,901
up €2,901 (+28.9%), from €10,020 to €12,921
- Depreciation +€828
up €828 (+147.3%), from €562 to €1,390
- Other operating charges +€290
up €290 (+8.0%), from €3,614 to €3,904
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 | €4,617,386 | €4,788,404 | +€171,018 | +3.7% |
| Fixed assets | 21/28 | €2,106,386 | €2,104,996 | -€1,390 | -0.1% |
| Tangible fixed assets | 22/27 | €6,386 | €4,996 | -€1,390 | -21.8% |
| Furniture and vehicles | 24 | €6,386 | €4,996 | -€1,390 | -21.8% |
| Financial fixed assets | 28 | €2,100,000 | €2,100,000 | = | 0.0% |
| Current assets | 29/58 | €2,511,000 | €2,683,407 | +€172,408 | +6.9% |
| Amounts receivable after more than one year | 29 | €122,000 | €122,000 | = | 0.0% |
| Other amounts receivable | 291 | €122,000 | €122,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €373,125 | €906,524 | +€533,399 | +143.0% |
| Trade receivables | 40 | €27,189 | €5,333 | -€21,856 | -80.4% |
| Other amounts receivable | 41 | €345,936 | €901,191 | +€555,255 | +160.5% |
| Current investments | 50/53 | €1,303,170 | €1,403,985 | +€100,815 | +7.7% |
| Cash at bank and in hand | 54/58 | €694,035 | €250,899 | -€443,136 | -63.8% |
| Deferred charges and accrued income | 490/1 | €18,670 | - | -€18,670 | |
| Total equity and liabilities | 10/49 | €4,617,386 | €4,788,404 | +€171,018 | +3.7% |
| Equity | 10/15 | €4,609,236 | €4,771,440 | +€162,204 | +3.5% |
| Contributions | 10/11 | €2,209,338 | €2,209,338 | = | 0.0% |
| Reserves | 13 | €2,200,000 | €2,500,000 | +€300,000 | +13.6% |
| Non-distributable reserves | 130/1 | €200,000 | €200,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €200,000 | €200,000 | = | 0.0% |
| Distributable reserves | 133 | €2,000,000 | €2,300,000 | +€300,000 | +15.0% |
| Profit (loss) carried forward | 14 | €199,898 | €62,102 | -€137,796 | -68.9% |
| Amounts payable | 17/49 | €8,150 | €16,964 | +€8,814 | +108.2% |
| Amounts payable within one year | 42/48 | €8,150 | €16,964 | +€8,814 | +108.2% |
| Trade debts | 44 | €4,278 | €3,776 | -€502 | -11.7% |
| Suppliers | 440/4 | €4,278 | €3,776 | -€502 | -11.7% |
| Taxes, remuneration and social security | 45 | €272 | €18 | -€254 | -93.4% |
| Taxes | 450/3 | €272 | €18 | -€254 | -93.4% |
| Other amounts payable | 47/48 | €3,600 | €13,170 | +€9,570 | +265.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €562 | €1,390 | +€828 | +147.3% |
| Other operating charges | 640/8 | €3,614 | €3,904 | +€290 | +8.0% |
| Gross operating margin | 9900 | €17,911 | €28,909 | +€10,999 | +61.4% |
| Operating profit (loss) | 9901 | €13,735 | €23,616 | +€9,881 | +71.9% |
| Financial income | 75/76B | €59,824 | €151,694 | +€91,870 | +153.6% |
| Recurring financial income | 75 | €59,824 | €151,694 | +€91,870 | +153.6% |
| Financial charges | 65/66B | €222 | €185 | -€37 | -16.8% |
| Recurring financial charges | 65 | €222 | €185 | -€37 | -16.8% |
| Profit (loss) for the period before taxes | 9903 | €73,336 | €175,125 | +€101,788 | +138.8% |
| Income taxes | 67/77 | €10,020 | €12,921 | +€2,901 | +28.9% |
| Profit (loss) for the period | 9904 | €63,316 | €162,204 | +€98,888 | +156.2% |
| Profit (loss) for the period to be appropriated | 9905 | €63,316 | €162,204 | +€98,888 | +156.2% |
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 6 October 2026 via checked.be.