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
- Stocks and contracts -€10,163
down €10,163 (-80.3%), from €12,653 to €2,490
- Tangible fixed assets -€7,514
down €7,514 (-21.3%), from €35,329 to €27,815
of which Furniture and vehicles: -€6,826
- Cash -€6,082
no longer reported in 2024 (was €6,082)
mainly Net result for the year (-€13,062) and Trade debts (-€12,647)
- Receivables within one year -€2,096
down €2,096 (-14.0%), from €14,986 to €12,890
of which Trade receivables: -€5,542
- Financial fixed assets +€1,857
new in 2024: €1,857
- Profit (loss) carried forward -€13,062
down €13,062, from €50 to -€13,012
- Trade debts -€12,647
down €12,647 (-64.3%), from €19,662 to €7,015
- Short-term financial debts +€12,443
new in 2024: €12,443
- Debts after one year -€7,960
down €7,960 (-26.2%), from €30,346 to €22,386
- Tax, wage and social debts -€2,440
down €2,440 (-65.6%), from €3,719 to €1,279
- Gross operating margin -€16,022
down €16,022, from €15,551 to -€471
- Depreciation +€2,044
up €2,044 (+30.1%), from €6,790 to €8,834
- Taxes -€2,015
down €2,015 (-94.0%), from €2,143 to €128
- Financial charges +€1,651
up €1,651 (+177.7%), from €929 to €2,580
- Other operating charges -€185
down €185 (-15.0%), from €1,234 to €1,049
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €69,050 | €45,671 | -€23,379 | -33.9% |
| Fixed assets | 21/28 | €35,329 | €29,672 | -€5,657 | -16.0% |
| Tangible fixed assets | 22/27 | €35,329 | €27,815 | -€7,514 | -21.3% |
| Plant, machinery and equipment | 23 | €4,292 | €3,604 | -€688 | -16.0% |
| Furniture and vehicles | 24 | €31,037 | €24,211 | -€6,826 | -22.0% |
| Financial fixed assets | 28 | - | €1,857 | +€1,857 | |
| Current assets | 29/58 | €33,721 | €15,999 | -€17,722 | -52.6% |
| Stocks and contracts in progress | 3 | €12,653 | €2,490 | -€10,163 | -80.3% |
| Stocks | 30/36 | €12,653 | €2,490 | -€10,163 | -80.3% |
| Amounts receivable within one year | 40/41 | €14,986 | €12,890 | -€2,096 | -14.0% |
| Trade receivables | 40 | €14,003 | €8,461 | -€5,542 | -39.6% |
| Other amounts receivable | 41 | €983 | €4,429 | +€3,446 | +350.6% |
| Cash at bank and in hand | 54/58 | €6,082 | - | -€6,082 | |
| Deferred charges and accrued income | 490/1 | - | €619 | +€619 | |
| Total equity and liabilities | 10/49 | €69,050 | €45,671 | -€23,379 | -33.9% |
| Equity | 10/15 | €7,650 | -€5,412 | -€13,062 | |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €6,600 | €6,600 | = | 0.0% |
| Distributable reserves | 133 | €6,600 | €6,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €50 | -€13,012 | -€13,062 | |
| Amounts payable | 17/49 | €61,400 | €51,083 | -€10,317 | -16.8% |
| Amounts payable after more than one year | 17 | €30,346 | €22,386 | -€7,960 | -26.2% |
| Financial debts | 170/4 | €30,346 | €22,386 | -€7,960 | -26.2% |
| Amounts payable within one year | 42/48 | €31,054 | €28,697 | -€2,357 | -7.6% |
| Current portion of amounts payable after more than one year | 42 | €7,594 | €7,960 | +€366 | +4.8% |
| Financial debts | 43 | - | €12,443 | +€12,443 | |
| Credit institutions | 430/8 | - | €12,443 | +€12,443 | |
| Trade debts | 44 | €19,662 | €7,015 | -€12,647 | -64.3% |
| Suppliers | 440/4 | €19,662 | €7,015 | -€12,647 | -64.3% |
| Taxes, remuneration and social security | 45 | €3,719 | €1,279 | -€2,440 | -65.6% |
| Taxes | 450/3 | €3,719 | €1,279 | -€2,440 | -65.6% |
| Other amounts payable | 47/48 | €79 | - | -€79 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,790 | €8,834 | +€2,044 | +30.1% |
| Other operating charges | 640/8 | €1,234 | €1,049 | -€185 | -15.0% |
| Gross operating margin | 9900 | €15,551 | -€471 | -€16,022 | |
| Operating profit (loss) | 9901 | €7,527 | -€10,354 | -€17,881 | |
| Financial income | 75/76B | €35 | €0 | -€35 | -100.0% |
| Recurring financial income | 75 | €35 | €0 | -€35 | -100.0% |
| Financial charges | 65/66B | €929 | €2,580 | +€1,651 | +177.7% |
| Recurring financial charges | 65 | €929 | €2,580 | +€1,651 | +177.7% |
| Profit (loss) for the period before taxes | 9903 | €6,633 | -€12,934 | -€19,567 | |
| Income taxes | 67/77 | €2,143 | €128 | -€2,015 | -94.0% |
| Profit (loss) for the period | 9904 | €4,490 | -€13,062 | -€17,552 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,490 | -€13,062 | -€17,552 |
Source: filed annual accounts (NBB), financial years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.