BILSYS: 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.
BILSYS
Largest movements
- Cash +€49,860
up €49,860 (+61.3%), from €81,395 to €131,255
mainly Net result for the year (+€53,413) and Depreciation (+€1,932)
- Tangible fixed assets -€1,932
down €1,932 (-31.8%), from €6,069 to €4,137
- Profit (loss) carried forward +€43,413
up €43,413 (+2,040%), from €2,128 to €45,541
- Reserves +€10,000
up €10,000 (+13.7%), from €73,000 to €83,000
- Tax, wage and social debts -€5,318
down €5,318 (-67.9%), from €7,833 to €2,515
- Other debts +€1,600
up €1,600 (+91.9%), from €1,740 to €3,341
- Gross operating margin +€10,352
up €10,352 (+16.4%), from €63,286 to €73,638
- Taxes -€914
down €914 (-5.3%), from €17,375 to €16,461
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 | €103,976 | €152,992 | +€49,016 | +47.1% |
| Fixed assets | 21/28 | €6,069 | €4,137 | -€1,932 | -31.8% |
| Tangible fixed assets | 22/27 | €6,069 | €4,137 | -€1,932 | -31.8% |
| Plant, machinery and equipment | 23 | €6,069 | €4,137 | -€1,932 | -31.8% |
| Current assets | 29/58 | €97,906 | €148,855 | +€50,949 | +52.0% |
| Amounts receivable within one year | 40/41 | €16,089 | €17,276 | +€1,187 | +7.4% |
| Trade receivables | 40 | €14,080 | €14,850 | +€771 | +5.5% |
| Other amounts receivable | 41 | €2,010 | €2,426 | +€416 | +20.7% |
| Cash at bank and in hand | 54/58 | €81,395 | €131,255 | +€49,860 | +61.3% |
| Deferred charges and accrued income | 490/1 | €422 | €324 | -€98 | -23.2% |
| Total equity and liabilities | 10/49 | €103,976 | €152,992 | +€49,016 | +47.1% |
| Equity | 10/15 | €80,128 | €133,541 | +€53,413 | +66.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €73,000 | €83,000 | +€10,000 | +13.7% |
| Distributable reserves | 133 | €73,000 | €83,000 | +€10,000 | +13.7% |
| Profit (loss) carried forward | 14 | €2,128 | €45,541 | +€43,413 | +2,040% |
| Amounts payable | 17/49 | €23,848 | €19,451 | -€4,397 | -18.4% |
| Amounts payable within one year | 42/48 | €23,848 | €19,451 | -€4,397 | -18.4% |
| Trade debts | 44 | €14,275 | €13,595 | -€679 | -4.8% |
| Suppliers | 440/4 | €14,275 | €13,595 | -€679 | -4.8% |
| Taxes, remuneration and social security | 45 | €7,833 | €2,515 | -€5,318 | -67.9% |
| Taxes | 450/3 | €7,833 | €2,515 | -€5,318 | -67.9% |
| Other amounts payable | 47/48 | €1,740 | €3,341 | +€1,600 | +91.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,932 | €1,932 | = | 0.0% |
| Other operating charges | 640/8 | €734 | €1,058 | +€324 | +44.1% |
| Gross operating margin | 9900 | €63,286 | €73,638 | +€10,352 | +16.4% |
| Operating profit (loss) | 9901 | €60,620 | €70,648 | +€10,028 | +16.5% |
| Financial income | 75/76B | €315 | €709 | +€394 | +125% |
| Recurring financial income | 75 | €315 | €709 | +€394 | +125% |
| Financial charges | 65/66B | €1,809 | €1,483 | -€327 | -18.1% |
| Recurring financial charges | 65 | €1,809 | €1,483 | -€327 | -18.1% |
| Profit (loss) for the period before taxes | 9903 | €59,125 | €69,874 | +€10,749 | +18.2% |
| Income taxes | 67/77 | €17,375 | €16,461 | -€914 | -5.3% |
| Profit (loss) for the period | 9904 | €41,750 | €53,413 | +€11,663 | +27.9% |
| Profit (loss) for the period to be appropriated | 9905 | €41,750 | €53,413 | +€11,663 | +27.9% |
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 16 October 2026 via checked.be.