BIS: what changed
Two fiscal 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
- Receivables within one year +€28,590
up €28,590 (+120.3%), from €23,771 to €52,360
of which Other amounts receivable: +€18,928
- Cash +€23,318
up €23,318 (+186.9%), from €12,479 to €35,796
mainly Net result for the year (+€37,107) and Tax, wage and social debts (+€10,243)
- Deferred charges and accrued income -€9,297
down €9,297 (-85.1%), from €10,927 to €1,630
- Receivables after one year +€6,400
new in 2025: €6,400
- Profit (loss) carried forward +€37,107
up €37,107 (+85.1%), from €43,588 to €80,696
- Tax, wage and social debts +€10,243
up €10,243 (+78.1%), from €13,123 to €23,366
- Trade debts +€1,606
up €1,606 (+56.3%), from €2,853 to €4,459
- Turnover -€10,911
down €10,911 (-7.7%), from €141,503 to €130,592
- Gross operating margin -€6,831
down €6,831 (-11.6%), from €58,686 to €51,855
- Purchases and services -€4,080
down €4,080 (-4.9%), from €82,817 to €78,737
- Taxes -€1,458
down €1,458 (-13.0%), from €11,190 to €9,732
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 | €60,564 | €109,521 | +€48,956 | +80.8% |
| Formation expenses | 20 | €45 | - | -€45 | |
| Fixed assets | 21/28 | €13,343 | €13,334 | -€9 | -0.1% |
| Tangible fixed assets | 22/27 | €13,343 | €13,334 | -€9 | -0.1% |
| Plant, machinery and equipment | 23 | €1,283 | €1,027 | -€257 | -20.0% |
| Furniture and vehicles | 24 | €12,059 | €12,307 | +€248 | +2.1% |
| Current assets | 29/58 | €47,176 | €96,187 | +€49,011 | +103.9% |
| Amounts receivable after more than one year | 29 | - | €6,400 | +€6,400 | |
| Other amounts receivable | 291 | - | €6,400 | +€6,400 | |
| Amounts receivable within one year | 40/41 | €23,771 | €52,360 | +€28,590 | +120.3% |
| Trade receivables | 40 | €12,125 | €21,786 | +€9,661 | +79.7% |
| Other amounts receivable | 41 | €11,646 | €30,574 | +€18,928 | +162.5% |
| Cash at bank and in hand | 54/58 | €12,479 | €35,796 | +€23,318 | +186.9% |
| Deferred charges and accrued income | 490/1 | €10,927 | €1,630 | -€9,297 | -85.1% |
| Total equity and liabilities | 10/49 | €60,564 | €109,521 | +€48,956 | +80.8% |
| Equity | 10/15 | €44,588 | €81,696 | +€37,107 | +83.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Outside capital | 11 | €1,000 | €1,000 | = | 0.0% |
| Other | 1109/19 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €43,588 | €80,696 | +€37,107 | +85.1% |
| Amounts payable | 17/49 | €15,976 | €27,825 | +€11,849 | +74.2% |
| Amounts payable within one year | 42/48 | €15,976 | €27,825 | +€11,849 | +74.2% |
| Trade debts | 44 | €2,853 | €4,459 | +€1,606 | +56.3% |
| Suppliers | 440/4 | €2,853 | €4,459 | +€1,606 | +56.3% |
| Taxes, remuneration and social security | 45 | €13,123 | €23,366 | +€10,243 | +78.1% |
| Taxes | 450/3 | €13,123 | €23,366 | +€10,243 | +78.1% |
| Turnover | 70 | €141,503 | €130,592 | -€10,911 | -7.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €82,817 | €78,737 | -€4,080 | -4.9% |
| Remuneration, social security and pensions | 62 | €821 | €1,554 | +€733 | +89.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,977 | €2,304 | +€327 | +16.5% |
| Other operating charges | 640/8 | €1,068 | €932 | -€136 | -12.8% |
| Gross operating margin | 9900 | €58,686 | €51,855 | -€6,831 | -11.6% |
| Operating profit (loss) | 9901 | €54,821 | €47,066 | -€7,755 | -14.1% |
| Financial charges | 65/66B | €42 | €226 | +€184 | +441.1% |
| Recurring financial charges | 65 | €42 | €226 | +€184 | +441.1% |
| Profit (loss) for the period before taxes | 9903 | €54,779 | €46,839 | -€7,939 | -14.5% |
| Income taxes | 67/77 | €11,190 | €9,732 | -€1,458 | -13.0% |
| Profit (loss) for the period | 9904 | €43,588 | €37,107 | -€6,481 | -14.9% |
| Profit (loss) for the period to be appropriated | 9905 | €43,588 | €37,107 | -€6,481 | -14.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.