BIS CONSTRUCT: 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 CONSTRUCT
Largest movements
- Cash -€16,874
down €16,874 (-23.4%), from €72,085 to €55,211
mainly Debts after one year (-€30,112) and Receivables after one year (-€2,530)
- Receivables after one year +€2,530
new in 2025: €2,530
- Debts after one year -€30,112
down €30,112 (-93.1%), from €32,348 to €2,236
- Profit (loss) carried forward +€8,812
no longer reported in 2025 (was -€8,812)
- Reserves +€5,368
new in 2025: €5,368
- Tax, wage and social debts +€1,789
new in 2025: €1,789
- Gross operating margin +€18,211
up €18,211, from -€1,731 to €16,480
- Financial charges -€2,062
down €2,062 (-94.2%), from €2,189 to €126
- Taxes +€1,789
new in 2025: €1,789
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 | €73,762 | €59,529 | -€14,233 | -19.3% |
| Formation expenses | 20 | €796 | €540 | -€256 | -32.2% |
| Current assets | 29/58 | €72,966 | €58,989 | -€13,977 | -19.2% |
| Amounts receivable after more than one year | 29 | - | €2,530 | +€2,530 | |
| Other amounts receivable | 291 | - | €2,530 | +€2,530 | |
| Amounts receivable within one year | 40/41 | €881 | €1,248 | +€367 | +41.6% |
| Other amounts receivable | 41 | €881 | €1,248 | +€367 | +41.6% |
| Cash at bank and in hand | 54/58 | €72,085 | €55,211 | -€16,874 | -23.4% |
| Total equity and liabilities | 10/49 | €73,762 | €59,529 | -€14,233 | -19.3% |
| Equity | 10/15 | €41,188 | €55,368 | +€14,180 | +34.4% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | - | €5,368 | +€5,368 | |
| Distributable reserves | 133 | - | €5,368 | +€5,368 | |
| Profit (loss) carried forward | 14 | -€8,812 | - | +€8,812 | |
| Amounts payable | 17/49 | €32,574 | €4,161 | -€28,413 | -87.2% |
| Amounts payable after more than one year | 17 | €32,348 | €2,236 | -€30,112 | -93.1% |
| Other amounts payable | 178/9 | €32,348 | €2,236 | -€30,112 | -93.1% |
| Amounts payable within one year | 42/48 | €226 | €1,925 | +€1,699 | +752% |
| Trade debts | 44 | €226 | €136 | -€90 | -39.9% |
| Suppliers | 440/4 | €226 | €136 | -€90 | -39.9% |
| Taxes, remuneration and social security | 45 | - | €1,789 | +€1,789 | |
| Taxes | 450/3 | - | €1,789 | +€1,789 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €256 | €256 | = | 0.0% |
| Other operating charges | 640/8 | €126 | €128 | +€2 | +1.6% |
| Gross operating margin | 9900 | -€1,731 | €16,480 | +€18,211 | |
| Operating profit (loss) | 9901 | -€2,113 | €16,096 | +€18,209 | |
| Financial charges | 65/66B | €2,189 | €126 | -€2,062 | -94.2% |
| Recurring financial charges | 65 | €2,189 | €126 | -€2,062 | -94.2% |
| Profit (loss) for the period before taxes | 9903 | -€4,302 | €15,969 | +€20,271 | |
| Income taxes | 67/77 | - | €1,789 | +€1,789 | |
| Profit (loss) for the period | 9904 | -€4,302 | €14,180 | +€18,482 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,302 | €14,180 | +€18,482 |
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 28 October 2026 via checked.be.