Bis Company: 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 Company
Largest movements
- Receivables after one year +€251,911
up €251,911 (+127%), from €198,897 to €450,809
- Receivables within one year -€102,948
down €102,948 (-36.4%), from €282,816 to €179,868
of which Trade receivables: -€103,052
- Profit (loss) carried forward +€116,547
up €116,547 (+29.1%), from €400,229 to €516,776
- Tax, wage and social debts +€29,540
up €29,540 (+35.1%), from €84,088 to €113,628
of which Taxes: +€29,040
- Gross operating margin -€124,637
down €124,637 (-45.4%), from €274,368 to €149,731
- Taxes -€30,076
down €30,076 (-47.0%), from €64,039 to €33,962
- Financial income +€5,758
up €5,758 (+156%), from €3,692 to €9,450
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 | €490,415 | €636,197 | +€145,782 | +29.7% |
| Fixed assets | 21/28 | €2,116 | €2,521 | +€405 | +19.1% |
| Tangible fixed assets | 22/27 | €2,062 | €1,961 | -€101 | -4.9% |
| Plant, machinery and equipment | 23 | €687 | €955 | +€268 | +39.1% |
| Furniture and vehicles | 24 | €1,375 | €1,006 | -€369 | -26.9% |
| Financial fixed assets | 28 | €54 | €560 | +€506 | +933% |
| Current assets | 29/58 | €488,299 | €633,676 | +€145,377 | +29.8% |
| Amounts receivable after more than one year | 29 | €198,897 | €450,809 | +€251,911 | +127% |
| Other amounts receivable | 291 | €198,897 | €450,809 | +€251,911 | +127% |
| Amounts receivable within one year | 40/41 | €282,816 | €179,868 | -€102,948 | -36.4% |
| Trade receivables | 40 | €282,816 | €179,765 | -€103,052 | -36.4% |
| Other amounts receivable | 41 | - | €104 | +€104 | |
| Cash at bank and in hand | 54/58 | €3,625 | €86 | -€3,540 | -97.6% |
| Deferred charges and accrued income | 490/1 | €2,960 | €2,913 | -€47 | -1.6% |
| Total equity and liabilities | 10/49 | €490,415 | €636,197 | +€145,782 | +29.7% |
| Equity | 10/15 | €402,229 | €518,776 | +€116,547 | +29.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €400,229 | €516,776 | +€116,547 | +29.1% |
| Amounts payable | 17/49 | €88,186 | €117,421 | +€29,235 | +33.2% |
| Amounts payable within one year | 42/48 | €88,186 | €117,207 | +€29,022 | +32.9% |
| Trade debts | 44 | €4,097 | €3,579 | -€518 | -12.6% |
| Suppliers | 440/4 | €4,097 | €3,579 | -€518 | -12.6% |
| Taxes, remuneration and social security | 45 | €84,088 | €113,628 | +€29,540 | +35.1% |
| Taxes | 450/3 | €84,088 | €113,128 | +€29,040 | +34.5% |
| Remuneration and social security | 454/9 | - | €500 | +€500 | |
| Accrued charges and deferred income | 492/3 | - | €213 | +€213 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €799 | €928 | +€129 | +16.1% |
| Other operating charges | 640/8 | €543 | €1,400 | +€857 | +158% |
| Gross operating margin | 9900 | €274,368 | €149,731 | -€124,637 | -45.4% |
| Operating profit (loss) | 9901 | €273,026 | €147,403 | -€125,623 | -46.0% |
| Financial income | 75/76B | €3,692 | €9,450 | +€5,758 | +156% |
| Recurring financial income | 75 | €3,692 | €9,450 | +€5,758 | +156% |
| Financial charges | 65/66B | €5,434 | €6,344 | +€910 | +16.7% |
| Recurring financial charges | 65 | €5,434 | €6,344 | +€910 | +16.7% |
| Profit (loss) for the period before taxes | 9903 | €271,284 | €150,509 | -€120,774 | -44.5% |
| Income taxes | 67/77 | €64,039 | €33,962 | -€30,076 | -47.0% |
| Profit (loss) for the period | 9904 | €207,245 | €116,547 | -€90,698 | -43.8% |
| Profit (loss) for the period to be appropriated | 9905 | €207,245 | €116,547 | -€90,698 | -43.8% |
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 29 October 2026 via checked.be.