BBISS: 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.
BBISS
Largest movements
- Receivables after one year +€50,000
new in 2025: €50,000
- Cash -€30,368
down €30,368 (-41.7%), from €72,880 to €42,512
mainly Receivables after one year (-€50,000) and Deferred charges and accrued income (-€11,492)
- Deferred charges and accrued income +€11,492
up €11,492 (+1085.9%), from €1,058 to €12,550
- Receivables within one year -€2,213
down €2,213 (-10.9%), from €20,348 to €18,136
of which Trade receivables: -€4,498
- Tangible fixed assets -€1,967
down €1,967 (-20.9%), from €9,394 to €7,427
- Reserves +€23,278
up €23,278 (+24.7%), from €94,267 to €117,545
- Tax, wage and social debts +€3,047
up €3,047 (+55.6%), from €5,478 to €8,524
of which Taxes: +€1,990
- Depreciation +€1,305
up €1,305 (+197.1%), from €662 to €1,967
- Other operating charges -€959
down €959 (-65.1%), from €1,472 to €513
- Taxes -€652
down €652 (-6.1%), from €10,768 to €10,116
- Financial income +€650
up €650 (+178.3%), from €365 to €1,015
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 | €103,680 | €130,624 | +€26,944 | +26.0% |
| Fixed assets | 21/28 | €9,394 | €7,427 | -€1,967 | -20.9% |
| Tangible fixed assets | 22/27 | €9,394 | €7,427 | -€1,967 | -20.9% |
| Furniture and vehicles | 24 | €9,394 | €7,427 | -€1,967 | -20.9% |
| Current assets | 29/58 | €94,286 | €123,197 | +€28,911 | +30.7% |
| Amounts receivable after more than one year | 29 | - | €50,000 | +€50,000 | |
| Other amounts receivable | 291 | - | €50,000 | +€50,000 | |
| Amounts receivable within one year | 40/41 | €20,348 | €18,136 | -€2,213 | -10.9% |
| Trade receivables | 40 | €16,714 | €12,216 | -€4,498 | -26.9% |
| Other amounts receivable | 41 | €3,634 | €5,920 | +€2,286 | +62.9% |
| Cash at bank and in hand | 54/58 | €72,880 | €42,512 | -€30,368 | -41.7% |
| Deferred charges and accrued income | 490/1 | €1,058 | €12,550 | +€11,492 | +1085.9% |
| Total equity and liabilities | 10/49 | €103,680 | €130,624 | +€26,944 | +26.0% |
| Equity | 10/15 | €97,267 | €120,545 | +€23,278 | +23.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €94,267 | €117,545 | +€23,278 | +24.7% |
| Distributable reserves | 133 | €94,267 | €117,545 | +€23,278 | +24.7% |
| Amounts payable | 17/49 | €6,414 | €10,080 | +€3,666 | +57.2% |
| Amounts payable within one year | 42/48 | €6,414 | €10,080 | +€3,666 | +57.2% |
| Trade debts | 44 | €936 | €1,555 | +€620 | +66.2% |
| Suppliers | 440/4 | €936 | €1,555 | +€620 | +66.2% |
| Taxes, remuneration and social security | 45 | €5,478 | €8,524 | +€3,047 | +55.6% |
| Taxes | 450/3 | €5,478 | €7,468 | +€1,990 | +36.3% |
| Remuneration and social security | 454/9 | - | €1,057 | +€1,057 | |
| Non-recurring operating income | 76A | €787 | - | -€787 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €662 | €1,967 | +€1,305 | +197.1% |
| Other operating charges | 640/8 | €1,472 | €513 | -€959 | -65.1% |
| Gross operating margin | 9900 | €35,133 | €35,087 | -€46 | -0.1% |
| Operating profit (loss) | 9901 | €33,000 | €32,608 | -€392 | -1.2% |
| Financial income | 75/76B | €365 | €1,015 | +€650 | +178.3% |
| Recurring financial income | 75 | €365 | €1,015 | +€650 | +178.3% |
| Financial charges | 65/66B | €419 | €228 | -€191 | -45.6% |
| Recurring financial charges | 65 | €419 | €228 | -€191 | -45.6% |
| Profit (loss) for the period before taxes | 9903 | €32,945 | €33,394 | +€449 | +1.4% |
| Income taxes | 67/77 | €10,768 | €10,116 | -€652 | -6.1% |
| Profit (loss) for the period | 9904 | €22,177 | €23,278 | +€1,101 | +5.0% |
| Profit (loss) for the period to be appropriated | 9905 | €22,177 | €23,278 | +€1,101 | +5.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.