BIS BEHEER: 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 BEHEER
Largest movements
- Tangible fixed assets -€2.3m
down €2.3m (-17.2%), from €13.5m to €11.2m
of which Land and buildings: -€2.3m
- Current investments +€700,000
new in 2025: €700,000
- Receivables after one year +€314,720
up €314,720 (+1,237%), from €25,442 to €340,162
- Receivables within one year +€208,617
up €208,617 (+466%), from €44,798 to €253,415
of which Other amounts receivable: +€239,784
- Financial fixed assets +€150,000
up €150,000 (+41.1%), from €364,717 to €514,717
- Reserves -€1.6m
down €1.6m (-35.7%), from €4.4m to €2.8m
of which Distributable reserves: -€855,261
- Other debts +€670,731
up €670,731 (+99.3%), from €675,214 to €1.3m
- Provisions -€243,212
down €243,212 (-46.8%), from €519,396 to €276,184
- Debts after one year +€159,207
up €159,207 (+3.7%), from €4.3m to €4.5m
of which Other amounts payable: +€492,476
- Gross operating margin -€604,974
down €604,974 (-67.8%), from €892,146 to €287,172
- Financial income +€320,383
up €320,383 (+10,004%), from €3,203 to €323,586
- Depreciation +€56,221
up €56,221 (+15.0%), from €374,494 to €430,715
- Financial charges -€13,551
down €13,551 (-10.2%), from €133,135 to €119,584
- Taxes +€10,452
up €10,452 (+8.1%), from €128,345 to €138,796
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 | €14,364,478 | €13,254,800 | -€1.1m | -7.7% |
| Fixed assets | 21/28 | €13,852,054 | €11,687,100 | -€2.2m | -15.6% |
| Tangible fixed assets | 22/27 | €13,487,337 | €11,172,383 | -€2.3m | -17.2% |
| Land and buildings | 22 | €13,248,030 | €10,988,065 | -€2.3m | -17.1% |
| Plant, machinery and equipment | 23 | €58,621 | €49,502 | -€9,120 | -15.6% |
| Furniture and vehicles | 24 | €180,348 | €134,816 | -€45,532 | -25.2% |
| Other tangible fixed assets | 26 | €337 | - | -€337 | |
| Financial fixed assets | 28 | €364,717 | €514,717 | +€150,000 | +41.1% |
| Current assets | 29/58 | €512,424 | €1,567,700 | +€1.1m | +206% |
| Amounts receivable after more than one year | 29 | €25,442 | €340,162 | +€314,720 | +1,237% |
| Trade receivables | 290 | €25,442 | €340,162 | +€314,720 | +1,237% |
| Stocks and contracts in progress | 3 | €51,128 | - | -€51,128 | |
| Stocks | 30/36 | €51,128 | - | -€51,128 | |
| Amounts receivable within one year | 40/41 | €44,798 | €253,415 | +€208,617 | +466% |
| Trade receivables | 40 | €33,420 | €2,254 | -€31,166 | -93.3% |
| Other amounts receivable | 41 | €11,378 | €251,161 | +€239,784 | +2,108% |
| Current investments | 50/53 | - | €700,000 | +€700,000 | |
| Cash at bank and in hand | 54/58 | €381,541 | €263,089 | -€118,451 | -31.0% |
| Deferred charges and accrued income | 490/1 | €9,515 | €11,033 | +€1,518 | +16.0% |
| Total equity and liabilities | 10/49 | €14,364,478 | €13,254,800 | -€1.1m | -7.7% |
| Equity | 10/15 | €8,369,218 | €6,784,321 | -€1.6m | -18.9% |
| Contributions | 10/11 | €3,935,000 | €3,935,000 | = | 0.0% |
| Reserves | 13 | €4,434,218 | €2,849,321 | -€1.6m | -35.7% |
| Non-distributable reserves | 130/1 | €150,901 | €150,901 | = | 0.0% |
| Reserves not available under the articles | 1311 | €150,901 | €150,901 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,558,189 | €828,553 | -€729,636 | -46.8% |
| Distributable reserves | 133 | €2,725,128 | €1,869,867 | -€855,261 | -31.4% |
| Provisions and deferred taxes | 16 | €519,396 | €276,184 | -€243,212 | -46.8% |
| Deferred taxes | 168 | €519,396 | €276,184 | -€243,212 | -46.8% |
| Amounts payable | 17/49 | €5,475,864 | €6,194,294 | +€718,431 | +13.1% |
| Amounts payable after more than one year | 17 | €4,320,264 | €4,479,471 | +€159,207 | +3.7% |
| Financial debts | 170/4 | €3,874,286 | €3,541,016 | -€333,269 | -8.6% |
| Other amounts payable | 178/9 | €445,978 | €938,454 | +€492,476 | +110% |
| Amounts payable within one year | 42/48 | €1,147,757 | €1,707,027 | +€559,270 | +48.7% |
| Current portion of amounts payable after more than one year | 42 | €329,132 | €333,269 | +€4,137 | +1.3% |
| Trade debts | 44 | €5,501 | €12,015 | +€6,514 | +118% |
| Suppliers | 440/4 | €5,501 | €12,015 | +€6,514 | +118% |
| Advances received on contracts in progress | 46 | - | €3,750 | +€3,750 | |
| Taxes, remuneration and social security | 45 | €137,910 | €12,048 | -€125,862 | -91.3% |
| Taxes | 450/3 | €137,910 | €12,048 | -€125,862 | -91.3% |
| Other amounts payable | 47/48 | €675,214 | €1,345,945 | +€670,731 | +99.3% |
| Accrued charges and deferred income | 492/3 | €7,843 | €7,796 | -€46 | -0.6% |
| Non-recurring operating income | 76A | €386,328 | €5,185 | -€381,142 | -98.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €374,494 | €430,715 | +€56,221 | +15.0% |
| Other operating charges | 640/8 | €55,099 | €54,055 | -€1,045 | -1.9% |
| Non-recurring operating charges | 66A | - | €349,772 | +€349,772 | |
| Gross operating margin | 9900 | €892,146 | €287,172 | -€604,974 | -67.8% |
| Operating profit (loss) | 9901 | €462,553 | -€547,369 | -€1.0m | |
| Financial income | 75/76B | €3,203 | €323,586 | +€320,383 | +10,004% |
| Recurring financial income | 75 | €3,203 | €323,586 | +€320,383 | +10,004% |
| Financial charges | 65/66B | €133,135 | €119,584 | -€13,551 | -10.2% |
| Recurring financial charges | 65 | €133,135 | €119,584 | -€13,551 | -10.2% |
| Profit (loss) for the period before taxes | 9903 | €332,620 | -€343,367 | -€675,988 | |
| Transfer from deferred taxes | 780 | €31,777 | €243,212 | +€211,435 | +665% |
| Income taxes | 67/77 | €128,345 | €138,796 | +€10,452 | +8.1% |
| Profit (loss) for the period | 9904 | €236,052 | -€238,952 | -€475,004 | |
| Transfer from tax-exempt reserves | 789 | €95,330 | €729,636 | +€634,306 | +665% |
| Profit (loss) for the period to be appropriated | 9905 | €331,382 | €490,684 | +€159,302 | +48.1% |
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 18 October 2026 via checked.be.