BI-SURE: 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.
What changed
BI-SURE
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€10,822
2024 · -€18,249+€7,427
Equity
-€111,689
2024 · -€100,867-€10,822
Cash
€4,601
2024 · €810+€3,792
Balance sheet total
€1.3m
2024 · €1.3m-€7,511
Largest movements
Assets
- Tangible fixed assets -€17,004
down €17,004 (-4.0%), from €428,326 to €411,322
of which Land and buildings: -€20,007
Equity and liabilities
- Debts after one year -€25,000
down €25,000 (-22.6%), from €110,417 to €85,417
- Other debts +€24,674
up €24,674 (+2.0%), from €1.2m to €1.3m
Income statement
- Gross operating margin +€9,035
up €9,035 (+75.9%), from €11,904 to €20,938
- Other operating charges +€2,858
up €2,858 (+94.7%), from €3,017 to €5,874
- Financial charges -€1,119
down €1,119 (-16.3%), from €6,867 to €5,748
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.
Result 2024
-€18,249
Gross operating margin
+€9,035
Depreciation
-€45
Other operating charges
-€2,858
Financial income
-€6
Financial charges
+€1,119
Taxes
+€182
Result 2025
-€10,822
raises the resultlowers the result
Derived cash bridge
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.
From operations
+€31,839
Investment
-€3,047
Financing
-€25,000
Cash 2024
€810
From operations (derived)
+€31,839
Net result for the year
-€10,822
Depreciation
+€20,052
Receivables within one year
-€1,778
Deferred charges and accrued income
-€3,924
Trade debts
+€3,418
Tax, wage and social debts
+€219
Other debts
+€24,674
Investment (derived)
-€3,047
Investment in fixed assets (net)
-€7,329
Current investments
+€4,282
Financing
-€25,000
Debts after one year
-€25,000
Cash 2025
€4,601
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,313,590 | €1,306,079 | -€7,511 | -0.6% |
| Fixed assets | 21/28 | €941,933 | €929,210 | -€12,723 | -1.4% |
| Tangible fixed assets | 22/27 | €428,326 | €411,322 | -€17,004 | -4.0% |
| Land and buildings | 22 | €428,326 | €408,319 | -€20,007 | -4.7% |
| Plant, machinery and equipment | 23 | - | €3,003 | +€3,003 | |
| Financial fixed assets | 28 | €513,608 | €517,889 | +€4,281 | +0.8% |
| Current assets | 29/58 | €371,657 | €376,868 | +€5,212 | +1.4% |
| Amounts receivable after more than one year | 29 | €125,000 | €125,000 | = | 0.0% |
| Other amounts receivable | 291 | €125,000 | €125,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €240,324 | €242,102 | +€1,778 | +0.7% |
| Trade receivables | 40 | - | €4,936 | +€4,936 | |
| Other amounts receivable | 41 | €240,324 | €237,166 | -€3,158 | -1.3% |
| Current investments | 50/53 | €4,282 | - | -€4,282 | |
| Cash at bank and in hand | 54/58 | €810 | €4,601 | +€3,792 | +468% |
| Deferred charges and accrued income | 490/1 | €1,240 | €5,165 | +€3,924 | +316% |
| Total equity and liabilities | 10/49 | €1,313,590 | €1,306,079 | -€7,511 | -0.6% |
| Equity | 10/15 | -€100,867 | -€111,689 | -€10,822 | -10.7% |
| Contributions | 10/11 | €70,000 | €70,000 | = | 0.0% |
| Reserves | 13 | €214,052 | €214,052 | = | 0.0% |
| Non-distributable reserves | 130/1 | €14,000 | €14,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €14,000 | €14,000 | = | 0.0% |
| Distributable reserves | 133 | €200,052 | €200,052 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€384,919 | -€395,741 | -€10,822 | -2.8% |
| Amounts payable | 17/49 | €1,414,457 | €1,417,768 | +€3,311 | +0.2% |
| Amounts payable after more than one year | 17 | €110,417 | €85,417 | -€25,000 | -22.6% |
| Financial debts | 170/4 | €110,417 | €85,417 | -€25,000 | -22.6% |
| Amounts payable within one year | 42/48 | €1,269,255 | €1,297,566 | +€28,311 | +2.2% |
| Current portion of amounts payable after more than one year | 42 | €25,000 | €25,000 | = | 0.0% |
| Trade debts | 44 | €4,201 | €7,620 | +€3,418 | +81.4% |
| Suppliers | 440/4 | €4,201 | €7,620 | +€3,418 | +81.4% |
| Taxes, remuneration and social security | 45 | €648 | €867 | +€219 | +33.7% |
| Taxes | 450/3 | €648 | €867 | +€219 | +33.7% |
| Other amounts payable | 47/48 | €1,239,405 | €1,264,079 | +€24,674 | +2.0% |
| Accrued charges and deferred income | 492/3 | €34,785 | €34,785 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,007 | €20,052 | +€45 | +0.2% |
| Other operating charges | 640/8 | €3,017 | €5,874 | +€2,858 | +94.7% |
| Gross operating margin | 9900 | €11,904 | €20,938 | +€9,035 | +75.9% |
| Operating profit (loss) | 9901 | -€11,120 | -€4,988 | +€6,132 | +55.1% |
| Financial income | 75/76B | €6 | €0 | -€6 | -94.4% |
| Recurring financial income | 75 | €6 | €0 | -€6 | -94.4% |
| Financial charges | 65/66B | €6,867 | €5,748 | -€1,119 | -16.3% |
| Recurring financial charges | 65 | €6,867 | €5,748 | -€1,119 | -16.3% |
| Profit (loss) for the period before taxes | 9903 | -€17,981 | -€10,736 | +€7,245 | +40.3% |
| Income taxes | 67/77 | €268 | €86 | -€182 | -67.9% |
| Profit (loss) for the period | 9904 | -€18,249 | -€10,822 | +€7,427 | +40.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€18,249 | -€10,822 | +€7,427 | +40.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.