BIS CONSULTING: 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 CONSULTING
Largest movements
- Cash +€36,059
up €36,059 (+37.5%), from €96,165 to €132,224
mainly Other debts (+€50,924) and Net result for the year (+€33,352)
- Tangible fixed assets -€22,645
down €22,645 (-16.5%), from €136,844 to €114,198
of which Land and buildings: -€14,612
- Receivables within one year +€8,041
up €8,041 (+29.2%), from €27,555 to €35,596
of which Trade receivables: +€8,041
- Other debts +€50,924
up €50,924 (+237.0%), from €21,487 to €72,411
- Reserves -€25,388
down €25,388 (-17.2%), from €147,700 to €122,313
- Gross operating margin -€5,453
down €5,453 (-6.7%), from €80,850 to €75,397
- Taxes -€1,795
down €1,795 (-11.0%), from €16,334 to €14,540
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 | €262,433 | €284,337 | +€21,904 | +8.3% |
| Fixed assets | 21/28 | €136,844 | €114,198 | -€22,645 | -16.5% |
| Tangible fixed assets | 22/27 | €136,844 | €114,198 | -€22,645 | -16.5% |
| Land and buildings | 22 | €107,052 | €92,440 | -€14,612 | -13.6% |
| Furniture and vehicles | 24 | €29,792 | €21,758 | -€8,034 | -27.0% |
| Current assets | 29/58 | €125,589 | €170,139 | +€44,549 | +35.5% |
| Amounts receivable within one year | 40/41 | €27,555 | €35,596 | +€8,041 | +29.2% |
| Trade receivables | 40 | €27,555 | €35,596 | +€8,041 | +29.2% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €96,165 | €132,224 | +€36,059 | +37.5% |
| Deferred charges and accrued income | 490/1 | €1,870 | €2,319 | +€449 | +24.0% |
| Total equity and liabilities | 10/49 | €262,433 | €284,337 | +€21,904 | +8.3% |
| Equity | 10/15 | €218,714 | €192,979 | -€25,735 | -11.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €147,700 | €122,313 | -€25,388 | -17.2% |
| Distributable reserves | 133 | €147,700 | €122,313 | -€25,388 | -17.2% |
| Profit (loss) carried forward | 14 | €49,987 | €49,987 | = | 0.0% |
| Investment grants | 15 | €2,426 | €2,079 | -€347 | -14.3% |
| Provisions and deferred taxes | 16 | €1,249 | €1,070 | -€179 | -14.3% |
| Deferred taxes | 168 | €1,249 | €1,070 | -€179 | -14.3% |
| Amounts payable | 17/49 | €42,470 | €90,288 | +€47,818 | +112.6% |
| Amounts payable within one year | 42/48 | €41,666 | €89,549 | +€47,883 | +114.9% |
| Trade debts | 44 | €3,883 | €3,158 | -€725 | -18.7% |
| Suppliers | 440/4 | €3,883 | €3,158 | -€725 | -18.7% |
| Taxes, remuneration and social security | 45 | €16,296 | €13,980 | -€2,315 | -14.2% |
| Taxes | 450/3 | €16,296 | €13,980 | -€2,315 | -14.2% |
| Other amounts payable | 47/48 | €21,487 | €72,411 | +€50,924 | +237.0% |
| Accrued charges and deferred income | 492/3 | €804 | €739 | -€65 | -8.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,105 | €23,342 | -€763 | -3.2% |
| Other operating charges | 640/8 | €2,577 | €2,733 | +€155 | +6.0% |
| Non-recurring operating charges | 66A | €179 | €764 | +€585 | +326.6% |
| Gross operating margin | 9900 | €80,850 | €75,397 | -€5,453 | -6.7% |
| Operating profit (loss) | 9901 | €53,989 | €48,558 | -€5,431 | -10.1% |
| Financial income | 75/76B | €348 | €347 | -€0 | -0.1% |
| Recurring financial income | 75 | €348 | €347 | -€0 | -0.1% |
| Financial charges | 65/66B | €1,232 | €1,193 | -€39 | -3.2% |
| Recurring financial charges | 65 | €1,232 | €1,193 | -€39 | -3.2% |
| Profit (loss) for the period before taxes | 9903 | €53,105 | €47,713 | -€5,392 | -10.2% |
| Transfer from deferred taxes | 780 | €179 | €179 | = | 0.0% |
| Income taxes | 67/77 | €16,334 | €14,540 | -€1,795 | -11.0% |
| Profit (loss) for the period | 9904 | €36,949 | €33,352 | -€3,597 | -9.7% |
| Profit (loss) for the period to be appropriated | 9905 | €36,949 | €33,352 | -€3,597 | -9.7% |
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 10 October 2026 via checked.be.