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 -€42,410
down €42,410 (-89.4%), from €47,446 to €5,036
of which Trade receivables: -€31,113
- Cash -€34,157
down €34,157 (-95.2%), from €35,878 to €1,721
mainly Trade debts (-€60,346) and Accrued charges and deferred income (-€11,060)
- Deferred charges and accrued income -€1,782
down €1,782 (-100.0%), from €1,782 to €0
- Trade debts -€60,346
down €60,346 (-95.5%), from €63,206 to €2,860
- Accrued charges and deferred income -€11,060
down €11,060 (-100.0%), from €11,060 to €0
- Profit (loss) carried forward -€7,191
new in 2025: -€7,191
- Gross operating margin -€12,288
down €12,288, from €5,998 to -€6,289
- Other operating charges -€1,101
down €1,101 (-74.9%), from €1,470 to €369
- Taxes -€706
down €706 (-100.0%), from €706 to €0
- Financial charges -€524
down €524 (-86.5%), from €606 to €82
- Depreciation +€98
up €98 (+27.8%), from €353 to €451
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 | €87,007 | €8,208 | -€78,799 | -90.6% |
| Fixed assets | 21/28 | €1,902 | €1,451 | -€451 | -23.7% |
| Intangible fixed assets | 21 | €1,902 | €1,451 | -€451 | -23.7% |
| Current assets | 29/58 | €85,105 | €6,757 | -€78,348 | -92.1% |
| Amounts receivable within one year | 40/41 | €47,446 | €5,036 | -€42,410 | -89.4% |
| Trade receivables | 40 | €35,312 | €4,199 | -€31,113 | -88.1% |
| Other amounts receivable | 41 | €12,133 | €837 | -€11,296 | -93.1% |
| Cash at bank and in hand | 54/58 | €35,878 | €1,721 | -€34,157 | -95.2% |
| Deferred charges and accrued income | 490/1 | €1,782 | €0 | -€1,782 | -100.0% |
| Total equity and liabilities | 10/49 | €87,007 | €8,208 | -€78,799 | -90.6% |
| Equity | 10/15 | €7,863 | €672 | -€7,191 | -91.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €2,863 | €2,863 | = | 0.0% |
| Distributable reserves | 133 | €2,863 | €2,863 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€7,191 | -€7,191 | |
| Amounts payable | 17/49 | €79,144 | €7,536 | -€71,608 | -90.5% |
| Amounts payable within one year | 42/48 | €68,084 | €7,536 | -€60,548 | -88.9% |
| Trade debts | 44 | €63,206 | €2,860 | -€60,346 | -95.5% |
| Suppliers | 440/4 | €63,206 | €2,860 | -€60,346 | -95.5% |
| Taxes, remuneration and social security | 45 | €1,326 | €1,342 | +€15 | +1.2% |
| Taxes | 450/3 | €1,326 | €1,342 | +€15 | +1.2% |
| Other amounts payable | 47/48 | €3,552 | €3,334 | -€218 | -6.1% |
| Accrued charges and deferred income | 492/3 | €11,060 | €0 | -€11,060 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €353 | €451 | +€98 | +27.8% |
| Other operating charges | 640/8 | €1,470 | €369 | -€1,101 | -74.9% |
| Gross operating margin | 9900 | €5,998 | -€6,289 | -€12,288 | |
| Operating profit (loss) | 9901 | €4,175 | -€7,110 | -€11,285 | |
| Financial income | 75/76B | €0 | €0 | = | 0.0% |
| Recurring financial income | 75 | €0 | €0 | = | 0.0% |
| Financial charges | 65/66B | €606 | €82 | -€524 | -86.5% |
| Recurring financial charges | 65 | €606 | €82 | -€524 | -86.5% |
| Profit (loss) for the period before taxes | 9903 | €3,569 | -€7,191 | -€10,760 | |
| Income taxes | 67/77 | €706 | €0 | -€706 | -100.0% |
| Profit (loss) for the period | 9904 | €2,863 | -€7,191 | -€10,054 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,863 | -€7,191 | -€10,054 |
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 29 September 2026 via checked.be.