BIASSONO: 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.
BIASSONO
Largest movements
- Cash -€20,792
down €20,792 (-38.5%), from €53,984 to €33,192
mainly Trade debts (-€20,259) and Current portion of long-term debt (-€14,143)
- Tangible fixed assets -€9,917
down €9,917 (-29.4%), from €33,725 to €23,809
of which Other tangible fixed assets: -€8,472
- Stocks and contracts +€6,496
up €6,496 (+4.7%), from €139,428 to €145,924
- Trade debts -€20,259
down €20,259 (-34.6%), from €58,489 to €38,230
- Current portion of long-term debt -€14,143
down €14,143 (-100%), from €14,143 to €0
- Other debts +€11,563
up €11,563 (+9.1%), from €127,044 to €138,607
- Gross operating margin -€9,182
down €9,182 (-19.3%), from €47,565 to €38,383
- Taxes -€1,218
down €1,218 (-53.1%), from €2,293 to €1,075
- Financial income +€641
up €641 (+74.3%), from €863 to €1,505
- Staff costs -€633
down €633 (-3.1%), from €20,238 to €19,605
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €239,902 | €213,440 | -€26,462 | -11.0% |
| Fixed assets | 21/28 | €33,725 | €23,809 | -€9,917 | -29.4% |
| Tangible fixed assets | 22/27 | €33,725 | €23,809 | -€9,917 | -29.4% |
| Plant, machinery and equipment | 23 | €2,012 | €1,162 | -€850 | -42.3% |
| Furniture and vehicles | 24 | €5,619 | €5,025 | -€594 | -10.6% |
| Other tangible fixed assets | 26 | €26,095 | €17,623 | -€8,472 | -32.5% |
| Current assets | 29/58 | €206,176 | €189,631 | -€16,545 | -8.0% |
| Stocks and contracts in progress | 3 | €139,428 | €145,924 | +€6,496 | +4.7% |
| Stocks | 30/36 | €139,428 | €145,924 | +€6,496 | +4.7% |
| Amounts receivable within one year | 40/41 | €8,627 | €6,597 | -€2,031 | -23.5% |
| Trade receivables | 40 | €3,773 | €0 | -€3,773 | -100% |
| Other amounts receivable | 41 | €4,854 | €6,597 | +€1,742 | +35.9% |
| Cash at bank and in hand | 54/58 | €53,984 | €33,192 | -€20,792 | -38.5% |
| Deferred charges and accrued income | 490/1 | €4,137 | €3,918 | -€219 | -5.3% |
| Total equity and liabilities | 10/49 | €239,902 | €213,440 | -€26,462 | -11.0% |
| Equity | 10/15 | €15,449 | €14,266 | -€1,183 | -7.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,011 | -€6,194 | -€1,183 | -23.6% |
| Amounts payable | 17/49 | €224,453 | €199,174 | -€25,279 | -11.3% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €222,353 | €197,674 | -€24,679 | -11.1% |
| Current portion of amounts payable after more than one year | 42 | €14,143 | €0 | -€14,143 | -100% |
| Trade debts | 44 | €58,489 | €38,230 | -€20,259 | -34.6% |
| Suppliers | 440/4 | €58,489 | €38,230 | -€20,259 | -34.6% |
| Taxes, remuneration and social security | 45 | €22,677 | €20,838 | -€1,839 | -8.1% |
| Taxes | 450/3 | €17,705 | €16,753 | -€952 | -5.4% |
| Remuneration and social security | 454/9 | €4,972 | €4,085 | -€887 | -17.8% |
| Other amounts payable | 47/48 | €127,044 | €138,607 | +€11,563 | +9.1% |
| Accrued charges and deferred income | 492/3 | €2,100 | €1,500 | -€600 | -28.6% |
| Remuneration, social security and pensions | 62 | €20,238 | €19,605 | -€633 | -3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,766 | €11,836 | +€70 | +0.6% |
| Other operating charges | 640/8 | €2,905 | €3,085 | +€180 | +6.2% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €47,565 | €38,383 | -€9,182 | -19.3% |
| Operating profit (loss) | 9901 | €12,656 | €3,857 | -€8,799 | -69.5% |
| Financial income | 75/76B | €863 | €1,505 | +€641 | +74.3% |
| Recurring financial income | 75 | €863 | €1,505 | +€641 | +74.3% |
| Financial charges | 65/66B | €5,824 | €5,470 | -€354 | -6.1% |
| Recurring financial charges | 65 | €5,824 | €5,470 | -€354 | -6.1% |
| Profit (loss) for the period before taxes | 9903 | €7,695 | -€109 | -€7,804 | |
| Income taxes | 67/77 | €2,293 | €1,075 | -€1,218 | -53.1% |
| Profit (loss) for the period | 9904 | €5,402 | -€1,183 | -€6,586 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,402 | -€1,183 | -€6,586 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.