BILISSE: 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.
BILISSE
Largest movements
- Cash -€7,781
down €7,781 (-49.1%), from €15,853 to €8,071
mainly Trade debts (-€5,614) and Stocks and contracts (-€4,183)
- Stocks and contracts +€4,183
up €4,183 (+65.4%), from €6,398 to €10,581
- Tangible fixed assets -€3,105
down €3,105 (-20.0%), from €15,496 to €12,391
of which Plant, machinery and equipment: -€2,787
- Deferred charges and accrued income +€3,050
new in 2025: €3,050
- Receivables within one year +€2,547
up €2,547 (+14.8%), from €17,217 to €19,764
- Trade debts -€5,614
down €5,614 (-26.9%), from €20,842 to €15,228
- Tax, wage and social debts +€4,469
up €4,469 (+31.7%), from €14,108 to €18,577
of which Taxes: +€6,332
- Profit (loss) carried forward +€1,402
up €1,402 (+46.5%), from €3,017 to €4,419
- Other debts -€1,362
down €1,362 (-9.7%), from €13,996 to €12,634
- Staff costs +€10,642
up €10,642 (+22.5%), from €47,312 to €57,954
- Gross operating margin +€9,669
up €9,669 (+17.8%), from €54,432 to €64,101
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 | €54,964 | €53,857 | -€1,106 | -2.0% |
| Fixed assets | 21/28 | €15,496 | €12,391 | -€3,105 | -20.0% |
| Tangible fixed assets | 22/27 | €15,496 | €12,391 | -€3,105 | -20.0% |
| Plant, machinery and equipment | 23 | €14,143 | €11,356 | -€2,787 | -19.7% |
| Furniture and vehicles | 24 | €1,353 | €1,035 | -€318 | -23.5% |
| Current assets | 29/58 | €39,467 | €41,466 | +€1,999 | +5.1% |
| Stocks and contracts in progress | 3 | €6,398 | €10,581 | +€4,183 | +65.4% |
| Stocks | 30/36 | €6,398 | €10,581 | +€4,183 | +65.4% |
| Amounts receivable within one year | 40/41 | €17,217 | €19,764 | +€2,547 | +14.8% |
| Other amounts receivable | 41 | €17,217 | €19,764 | +€2,547 | +14.8% |
| Cash at bank and in hand | 54/58 | €15,853 | €8,071 | -€7,781 | -49.1% |
| Deferred charges and accrued income | 490/1 | - | €3,050 | +€3,050 | |
| Total equity and liabilities | 10/49 | €54,964 | €53,857 | -€1,106 | -2.0% |
| Equity | 10/15 | €6,017 | €7,419 | +€1,402 | +23.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,017 | €4,419 | +€1,402 | +46.5% |
| Amounts payable | 17/49 | €48,947 | €46,439 | -€2,508 | -5.1% |
| Amounts payable within one year | 42/48 | €48,947 | €46,439 | -€2,508 | -5.1% |
| Trade debts | 44 | €20,842 | €15,228 | -€5,614 | -26.9% |
| Suppliers | 440/4 | €20,842 | €15,228 | -€5,614 | -26.9% |
| Taxes, remuneration and social security | 45 | €14,108 | €18,577 | +€4,469 | +31.7% |
| Taxes | 450/3 | €3,158 | €9,490 | +€6,332 | +200.5% |
| Remuneration and social security | 454/9 | €10,950 | €9,087 | -€1,863 | -17.0% |
| Other amounts payable | 47/48 | €13,996 | €12,634 | -€1,362 | -9.7% |
| Remuneration, social security and pensions | 62 | €47,312 | €57,954 | +€10,642 | +22.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,228 | €3,105 | -€123 | -3.8% |
| Gross operating margin | 9900 | €54,432 | €64,101 | +€9,669 | +17.8% |
| Operating profit (loss) | 9901 | €3,891 | €3,041 | -€850 | -21.8% |
| Financial income | 75/76B | - | €166 | +€166 | |
| Recurring financial income | 75 | - | €166 | +€166 | |
| Financial charges | 65/66B | €874 | €1,403 | +€528 | +60.4% |
| Recurring financial charges | 65 | €874 | €1,403 | +€528 | +60.4% |
| Profit (loss) for the period before taxes | 9903 | €3,017 | €1,805 | -€1,212 | -40.2% |
| Income taxes | 67/77 | - | €403 | +€403 | |
| Profit (loss) for the period | 9904 | €3,017 | €1,402 | -€1,615 | -53.5% |
| Profit (loss) for the period to be appropriated | 9905 | €3,017 | €1,402 | -€1,615 | -53.5% |
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 12 October 2026 via checked.be.