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
- Receivables within one year -€56,277
down €56,277 (-39.8%), from €141,357 to €85,080
of which Trade receivables: -€79,040
- Cash +€2,167
up €2,167 (+26.4%), from €8,216 to €10,384
mainly Receivables within one year (+€56,277) and Short-term financial debts (+€9,388)
- Other debts -€60,275
down €60,275 (-71.0%), from €84,883 to €24,609
- Short-term financial debts +€9,388
new in 2025: €9,388
- Trade debts +€8,517
up €8,517 (+79.5%), from €10,713 to €19,231
- Profit (loss) carried forward -€7,204
new in 2025: -€7,204
- Tax, wage and social debts -€5,151
down €5,151 (-24.6%), from €20,972 to €15,822
of which Taxes: -€6,697
- Gross operating margin -€53,537
down €53,537 (-53.4%), from €100,191 to €46,654
- Taxes -€12,512
down €12,512 (-95.2%), from €13,139 to €627
- Financial charges +€1,819
up €1,819 (+75.6%), from €2,404 to €4,223
- Staff costs +€1,373
up €1,373 (+2.9%), from €47,240 to €48,613
- Other operating charges -€1,294
down €1,294 (-57.8%), from €2,236 to €943
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 | €156,228 | €101,503 | -€54,725 | -35.0% |
| Fixed assets | 21/28 | €1,075 | €487 | -€588 | -54.7% |
| Tangible fixed assets | 22/27 | €1,000 | €412 | -€588 | -58.8% |
| Plant, machinery and equipment | 23 | €1,000 | €412 | -€588 | -58.8% |
| Financial fixed assets | 28 | €74 | €74 | = | 0.0% |
| Current assets | 29/58 | €155,153 | €101,016 | -€54,136 | -34.9% |
| Amounts receivable within one year | 40/41 | €141,357 | €85,080 | -€56,277 | -39.8% |
| Trade receivables | 40 | €106,885 | €27,845 | -€79,040 | -73.9% |
| Other amounts receivable | 41 | €34,472 | €57,235 | +€22,763 | +66.0% |
| Cash at bank and in hand | 54/58 | €8,216 | €10,384 | +€2,167 | +26.4% |
| Deferred charges and accrued income | 490/1 | €5,580 | €5,553 | -€27 | -0.5% |
| Total equity and liabilities | 10/49 | €156,228 | €101,503 | -€54,725 | -35.0% |
| Equity | 10/15 | €39,659 | €32,454 | -€7,204 | -18.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €21,059 | €21,059 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €19,199 | €19,199 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€7,204 | -€7,204 | |
| Amounts payable | 17/49 | €116,569 | €69,049 | -€47,520 | -40.8% |
| Amounts payable within one year | 42/48 | €116,569 | €69,049 | -€47,520 | -40.8% |
| Financial debts | 43 | - | €9,388 | +€9,388 | |
| Credit institutions | 430/8 | - | €9,388 | +€9,388 | |
| Trade debts | 44 | €10,713 | €19,231 | +€8,517 | +79.5% |
| Suppliers | 440/4 | €10,713 | €19,231 | +€8,517 | +79.5% |
| Taxes, remuneration and social security | 45 | €20,972 | €15,822 | -€5,151 | -24.6% |
| Taxes | 450/3 | €20,972 | €14,275 | -€6,697 | -31.9% |
| Remuneration and social security | 454/9 | - | €1,547 | +€1,547 | |
| Other amounts payable | 47/48 | €84,883 | €24,609 | -€60,275 | -71.0% |
| Remuneration, social security and pensions | 62 | €47,240 | €48,613 | +€1,373 | +2.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,281 | €588 | -€693 | -54.1% |
| Other operating charges | 640/8 | €2,236 | €943 | -€1,294 | -57.8% |
| Gross operating margin | 9900 | €100,191 | €46,654 | -€53,537 | -53.4% |
| Operating profit (loss) | 9901 | €49,434 | -€3,489 | -€52,923 | |
| Financial income | 75/76B | €1,752 | €1,135 | -€617 | -35.2% |
| Recurring financial income | 75 | €1,752 | €1,135 | -€617 | -35.2% |
| Financial charges | 65/66B | €2,404 | €4,223 | +€1,819 | +75.6% |
| Recurring financial charges | 65 | €2,404 | €4,223 | +€1,819 | +75.6% |
| Profit (loss) for the period before taxes | 9903 | €48,781 | -€6,578 | -€55,359 | |
| Income taxes | 67/77 | €13,139 | €627 | -€12,512 | -95.2% |
| Profit (loss) for the period | 9904 | €35,643 | -€7,204 | -€42,847 | |
| Profit (loss) for the period to be appropriated | 9905 | €35,643 | -€7,204 | -€42,847 |
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.