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 +€80,401
up €80,401 (+34.1%), from €235,976 to €316,376
mainly Net result for the year (+€68,039) and Depreciation (+€15,657)
- Tangible fixed assets -€15,657
down €15,657 (-15.7%), from €99,621 to €83,965
of which Furniture and vehicles: -€15,657
- Receivables within one year +€14,717
up €14,717 (+27.1%), from €54,225 to €68,942
- Reserves +€65,727
up €65,727 (+21.5%), from €305,740 to €371,468
- Trade debts +€8,766
up €8,766 (+34.7%), from €25,276 to €34,041
- Gross operating margin +€45,178
up €45,178 (+59.7%), from €75,678 to €120,856
- Taxes +€12,445
up €12,445 (+57.8%), from €21,534 to €33,979
- Depreciation +€5,114
up €5,114 (+48.5%), from €10,543 to €15,657
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 | €389,822 | €469,283 | +€79,461 | +20.4% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €99,621 | €83,965 | -€15,657 | -15.7% |
| Tangible fixed assets | 22/27 | €99,621 | €83,965 | -€15,657 | -15.7% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €99,621 | €83,965 | -€15,657 | -15.7% |
| Current assets | 29/58 | €290,201 | €385,318 | +€95,118 | +32.8% |
| Amounts receivable within one year | 40/41 | €54,225 | €68,942 | +€14,717 | +27.1% |
| Trade receivables | 40 | €54,225 | €68,942 | +€14,717 | +27.1% |
| Cash at bank and in hand | 54/58 | €235,976 | €316,376 | +€80,401 | +34.1% |
| Total equity and liabilities | 10/49 | €389,822 | €469,283 | +€79,461 | +20.4% |
| Equity | 10/15 | €312,905 | €378,659 | +€65,754 | +21.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €305,740 | €371,468 | +€65,727 | +21.5% |
| Non-distributable reserves | 130/1 | €305,740 | €371,468 | +€65,727 | +21.5% |
| Reserves not available under the articles | 1311 | €305,740 | €371,468 | +€65,727 | +21.5% |
| Profit (loss) carried forward | 14 | €965 | €991 | +€26 | +2.7% |
| Amounts payable | 17/49 | €76,917 | €90,624 | +€13,707 | +17.8% |
| Amounts payable within one year | 42/48 | €76,917 | €90,624 | +€13,707 | +17.8% |
| Trade debts | 44 | €25,276 | €34,041 | +€8,766 | +34.7% |
| Suppliers | 440/4 | €25,276 | €34,041 | +€8,766 | +34.7% |
| Taxes, remuneration and social security | 45 | €51,641 | €55,934 | +€4,293 | +8.3% |
| Taxes | 450/3 | €36,569 | €50,162 | +€13,593 | +37.2% |
| Remuneration and social security | 454/9 | €15,072 | €5,772 | -€9,300 | -61.7% |
| Other amounts payable | 47/48 | - | €649 | +€649 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,543 | €15,657 | +€5,114 | +48.5% |
| Other operating charges | 640/8 | €3,245 | €4,185 | +€940 | +29.0% |
| Gross operating margin | 9900 | €75,678 | €120,856 | +€45,178 | +59.7% |
| Operating profit (loss) | 9901 | €61,890 | €101,015 | +€39,125 | +63.2% |
| Financial income | 75/76B | €702 | €1,512 | +€810 | +115% |
| Recurring financial income | 75 | €702 | €1,512 | +€810 | +115% |
| Financial charges | 65/66B | €336 | €509 | +€173 | +51.6% |
| Recurring financial charges | 65 | €336 | €509 | +€173 | +51.6% |
| Profit (loss) for the period before taxes | 9903 | €62,257 | €102,018 | +€39,761 | +63.9% |
| Income taxes | 67/77 | €21,534 | €33,979 | +€12,445 | +57.8% |
| Profit (loss) for the period | 9904 | €40,722 | €68,039 | +€27,317 | +67.1% |
| Profit (loss) for the period to be appropriated | 9905 | €40,722 | €68,039 | +€27,317 | +67.1% |
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 17 October 2026 via checked.be.