BIS: 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.
BIS
Largest movements
- Cash +€26,967
up €26,967 (+19.1%), from €141,155 to €168,123
mainly Net result for the year (+€34,637) and Depreciation (+€4,367)
- Receivables within one year +€3,963
up €3,963 (+36.3%), from €10,929 to €14,892
of which Other amounts receivable: +€7,593
- Reserves +€33,778
up €33,778 (+15.9%), from €212,282 to €246,060
of which Distributable reserves: +€33,778
- Current portion of long-term debt -€3,117
no longer reported in 2025 (was €3,117)
- Gross operating margin -€9,460
down €9,460 (-14.3%), from €66,180 to €56,720
- Financial income +€1,068
up €1,068 (+204.1%), from €523 to €1,592
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 | €242,195 | €271,498 | +€29,303 | +12.1% |
| Fixed assets | 21/28 | €90,112 | €88,484 | -€1,628 | -1.8% |
| Tangible fixed assets | 22/27 | €90,112 | €88,484 | -€1,628 | -1.8% |
| Land and buildings | 22 | €87,307 | €88,257 | +€949 | +1.1% |
| Plant, machinery and equipment | 23 | €2,557 | €202 | -€2,355 | -92.1% |
| Furniture and vehicles | 24 | €247 | €25 | -€222 | -89.8% |
| Current assets | 29/58 | €152,084 | €183,014 | +€30,931 | +20.3% |
| Amounts receivable within one year | 40/41 | €10,929 | €14,892 | +€3,963 | +36.3% |
| Trade receivables | 40 | €10,890 | €7,260 | -€3,630 | -33.3% |
| Other amounts receivable | 41 | €39 | €7,632 | +€7,593 | +19656.0% |
| Cash at bank and in hand | 54/58 | €141,155 | €168,123 | +€26,967 | +19.1% |
| Total equity and liabilities | 10/49 | €242,195 | €271,498 | +€29,303 | +12.1% |
| Equity | 10/15 | €230,874 | €264,652 | +€33,778 | +14.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €212,282 | €246,060 | +€33,778 | +15.9% |
| Tax-exempt reserves | 132 | €5,252 | €5,252 | = | 0.0% |
| Distributable reserves | 133 | €207,030 | €240,808 | +€33,778 | +16.3% |
| Amounts payable | 17/49 | €11,321 | €6,847 | -€4,475 | -39.5% |
| Amounts payable within one year | 42/48 | €11,241 | €5,407 | -€5,835 | -51.9% |
| Current portion of amounts payable after more than one year | 42 | €3,117 | - | -€3,117 | |
| Trade debts | 44 | €2,601 | €1,471 | -€1,130 | -43.5% |
| Suppliers | 440/4 | €2,601 | €1,471 | -€1,130 | -43.5% |
| Taxes, remuneration and social security | 45 | €3,838 | €3,077 | -€762 | -19.8% |
| Taxes | 450/3 | €3,838 | €3,077 | -€762 | -19.8% |
| Other amounts payable | 47/48 | €1,685 | €859 | -€826 | -49.0% |
| Accrued charges and deferred income | 492/3 | €80 | €1,440 | +€1,360 | +1700.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,361 | €4,367 | +€6 | +0.1% |
| Other operating charges | 640/8 | €1,855 | €1,838 | -€16 | -0.9% |
| Gross operating margin | 9900 | €66,180 | €56,720 | -€9,460 | -14.3% |
| Operating profit (loss) | 9901 | €59,964 | €50,515 | -€9,450 | -15.8% |
| Financial income | 75/76B | €523 | €1,592 | +€1,068 | +204.1% |
| Recurring financial income | 75 | €523 | €1,592 | +€1,068 | +204.1% |
| Financial charges | 65/66B | €252 | €34 | -€218 | -86.5% |
| Recurring financial charges | 65 | €252 | €34 | -€218 | -86.5% |
| Profit (loss) for the period before taxes | 9903 | €60,235 | €52,072 | -€8,163 | -13.6% |
| Income taxes | 67/77 | €17,316 | €17,435 | +€120 | +0.7% |
| Profit (loss) for the period | 9904 | €42,920 | €34,637 | -€8,283 | -19.3% |
| Profit (loss) for the period to be appropriated | 9905 | €42,920 | €34,637 | -€8,283 | -19.3% |
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 12 October 2026 via checked.be.