BIASOU: what changed
BIASOU
Largest movements
- Receivables within one year +€5,552
up €5,552 (+102%), from €5,434 to €10,986
of which Trade receivables: +€7,587
- Cash -€360
down €360 (-36.8%), from €977 to €617
mainly Net result for the year (-€5,749) and Receivables within one year (-€5,552)
- Current portion of long-term debt +€10,494
new in 2025: €10,494
- Profit (loss) carried forward -€5,749
down €5,749 (-78.6%), from -€7,310 to -€13,059
- Tax, wage and social debts +€450
up €450 (+18.0%), from €2,500 to €2,950
- Gross operating margin -€4,844
down €4,844 (-1,114%), from -€435 to -€5,279
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 | €6,411 | €11,603 | +€5,192 | +81.0% |
| Current assets | 29/58 | €6,411 | €11,603 | +€5,192 | +81.0% |
| Amounts receivable within one year | 40/41 | €5,434 | €10,986 | +€5,552 | +102% |
| Trade receivables | 40 | €3,240 | €10,827 | +€7,587 | +234% |
| Other amounts receivable | 41 | €2,194 | €159 | -€2,035 | -92.8% |
| Cash at bank and in hand | 54/58 | €977 | €617 | -€360 | -36.8% |
| Total equity and liabilities | 10/49 | €6,411 | €11,603 | +€5,192 | +81.0% |
| Equity | 10/15 | €2,890 | -€2,859 | -€5,749 | |
| Contributions | 10/11 | €10,200 | €10,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,310 | -€13,059 | -€5,749 | -78.6% |
| Amounts payable | 17/49 | €3,521 | €14,462 | +€10,941 | +311% |
| Amounts payable within one year | 42/48 | €3,521 | €14,462 | +€10,941 | +311% |
| Current portion of amounts payable after more than one year | 42 | - | €10,494 | +€10,494 | |
| Trade debts | 44 | €200 | €197 | -€3 | -1.5% |
| Suppliers | 440/4 | €200 | €197 | -€3 | -1.5% |
| Taxes, remuneration and social security | 45 | €2,500 | €2,950 | +€450 | +18.0% |
| Remuneration and social security | 454/9 | €2,500 | €2,950 | +€450 | +18.0% |
| Other amounts payable | 47/48 | €821 | €821 | = | 0.0% |
| Other operating charges | 640/8 | €437 | €400 | -€37 | -8.5% |
| Gross operating margin | 9900 | -€435 | -€5,279 | -€4,844 | -1,114% |
| Operating profit (loss) | 9901 | -€872 | -€5,679 | -€4,807 | -551% |
| Financial charges | 65/66B | €74 | €70 | -€4 | -5.4% |
| Recurring financial charges | 65 | €74 | €70 | -€4 | -5.4% |
| Profit (loss) for the period before taxes | 9903 | -€946 | -€5,749 | -€4,803 | -508% |
| Profit (loss) for the period | 9904 | -€946 | -€5,749 | -€4,803 | -508% |
| Profit (loss) for the period to be appropriated | 9905 | -€946 | -€5,749 | -€4,803 | -508% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.