BIS COMPUTERS: 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 COMPUTERS
Largest movements
- Cash +€84,219
up €84,219 (+17.7%), from €476,561 to €560,780
mainly Net result for the year (+€134,969) and Trade debts (+€43,252)
- Receivables within one year +€43,393
up €43,393 (+17.6%), from €247,111 to €290,504
of which Trade receivables: +€84,980
- Tangible fixed assets +€9,597
up €9,597 (+42.2%), from €22,754 to €32,351
- Reserves +€65,500
up €65,500 (+17.8%), from €368,860 to €434,360
- Trade debts +€43,252
up €43,252 (+91.3%), from €47,357 to €90,608
- Tax, wage and social debts +€12,899
up €12,899 (+423.0%), from €3,049 to €15,948
- Other debts +€11,606
up €11,606 (+5.7%), from €203,000 to €214,606
- Current portion of long-term debt +€11,342
new in 2024: €11,342
- Gross operating margin +€95,488
up €95,488 (+81.9%), from €116,560 to €212,047
- Taxes +€34,667
up €34,667 (+111.3%), from €31,150 to €65,817
- Write-downs +€7,620
up €7,620, from -€7,620 to €0
- Financial income +€6,087
new in 2024: €6,087
- Financial charges +€4,915
up €4,915 (+262.5%), from €1,872 to €6,787
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €747,919 | €884,847 | +€136,928 | +18.3% |
| Fixed assets | 21/28 | €22,754 | €32,351 | +€9,597 | +42.2% |
| Tangible fixed assets | 22/27 | €22,754 | €32,351 | +€9,597 | +42.2% |
| Furniture and vehicles | 24 | €22,754 | €32,351 | +€9,597 | +42.2% |
| Current assets | 29/58 | €725,165 | €852,496 | +€127,331 | +17.6% |
| Amounts receivable within one year | 40/41 | €247,111 | €290,504 | +€43,393 | +17.6% |
| Trade receivables | 40 | €205,400 | €290,379 | +€84,980 | +41.4% |
| Other amounts receivable | 41 | €41,712 | €125 | -€41,587 | -99.7% |
| Cash at bank and in hand | 54/58 | €476,561 | €560,780 | +€84,219 | +17.7% |
| Deferred charges and accrued income | 490/1 | €1,493 | €1,211 | -€281 | -18.8% |
| Total equity and liabilities | 10/49 | €747,919 | €884,847 | +€136,928 | +18.3% |
| Equity | 10/15 | €484,374 | €552,343 | +€67,969 | +14.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €368,860 | €434,360 | +€65,500 | +17.8% |
| Distributable reserves | 133 | €368,860 | €434,360 | +€65,500 | +17.8% |
| Profit (loss) carried forward | 14 | €96,914 | €99,383 | +€2,469 | +2.5% |
| Amounts payable | 17/49 | €263,545 | €332,504 | +€68,960 | +26.2% |
| Amounts payable within one year | 42/48 | €263,545 | €332,504 | +€68,960 | +26.2% |
| Current portion of amounts payable after more than one year | 42 | - | €11,342 | +€11,342 | |
| Financial debts | 43 | €10,138 | €0 | -€10,138 | -100.0% |
| Credit institutions | 430/8 | €10,138 | €0 | -€10,138 | -100.0% |
| Trade debts | 44 | €47,357 | €90,608 | +€43,252 | +91.3% |
| Suppliers | 440/4 | €47,357 | €90,608 | +€43,252 | +91.3% |
| Taxes, remuneration and social security | 45 | €3,049 | €15,948 | +€12,899 | +423.0% |
| Taxes | 450/3 | €3,049 | €15,948 | +€12,899 | +423.0% |
| Other amounts payable | 47/48 | €203,000 | €214,606 | +€11,606 | +5.7% |
| Non-recurring operating income | 76A | - | €1,653 | +€1,653 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,681 | €4,759 | -€3,922 | -45.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€7,620 | €0 | +€7,620 | |
| Other operating charges | 640/8 | €3,693 | €2,659 | -€1,034 | -28.0% |
| Non-recurring operating charges | 66A | €860 | €3,144 | +€2,284 | +265.5% |
| Gross operating margin | 9900 | €116,560 | €212,047 | +€95,488 | +81.9% |
| Operating profit (loss) | 9901 | €110,945 | €201,485 | +€90,540 | +81.6% |
| Financial income | 75/76B | - | €6,087 | +€6,087 | |
| Recurring financial income | 75 | - | €6,087 | +€6,087 | |
| Financial charges | 65/66B | €1,872 | €6,787 | +€4,915 | +262.5% |
| Recurring financial charges | 65 | €1,872 | €6,787 | +€4,915 | +262.5% |
| Profit (loss) for the period before taxes | 9903 | €109,073 | €200,786 | +€91,713 | +84.1% |
| Income taxes | 67/77 | €31,150 | €65,817 | +€34,667 | +111.3% |
| Profit (loss) for the period | 9904 | €77,923 | €134,969 | +€57,046 | +73.2% |
| Profit (loss) for the period to be appropriated | 9905 | €77,923 | €134,969 | +€57,046 | +73.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.