BIS+E Consultancy: 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+E Consultancy
Largest movements
- Cash +€10,459
up €10,459 (+48.1%), from €21,724 to €32,183
mainly Net result for the year (+€19,990) and Trade debts (+€4,161)
- Tangible fixed assets +€6,465
new in 2025: €6,465
of which Plant, machinery and equipment: +€4,622
- Reserves +€19,500
up €19,500 (+355%), from €5,500 to €25,000
- Other debts -€4,256
down €4,256 (-32.1%), from €13,239 to €8,984
- Trade debts +€4,161
up €4,161 (+874%), from €476 to €4,637
- Tax, wage and social debts -€2,737
down €2,737 (-22.0%), from €12,433 to €9,695
of which Remuneration and social security: -€2,500
- Gross operating margin +€20,294
up €20,294 (+248%), from €8,190 to €28,483
- Taxes +€3,789
up €3,789 (+247%), from €1,533 to €5,322
- Financial charges +€1,107
up €1,107 (+112%), from €988 to €2,095
- Other operating charges +€883
up €883 (+555%), from €159 to €1,043
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 | €33,358 | €50,315 | +€16,958 | +50.8% |
| Fixed assets | 21/28 | - | €6,465 | +€6,465 | |
| Tangible fixed assets | 22/27 | - | €6,465 | +€6,465 | |
| Plant, machinery and equipment | 23 | - | €4,622 | +€4,622 | |
| Furniture and vehicles | 24 | - | €1,843 | +€1,843 | |
| Current assets | 29/58 | €33,358 | €43,851 | +€10,493 | +31.5% |
| Amounts receivable within one year | 40/41 | €10,536 | €10,637 | +€101 | +1.0% |
| Trade receivables | 40 | €10,536 | €10,637 | +€101 | +1.0% |
| Cash at bank and in hand | 54/58 | €21,724 | €32,183 | +€10,459 | +48.1% |
| Deferred charges and accrued income | 490/1 | €1,098 | €1,031 | -€67 | -6.1% |
| Total equity and liabilities | 10/49 | €33,358 | €50,315 | +€16,958 | +50.8% |
| Equity | 10/15 | €7,009 | €26,999 | +€19,990 | +285% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €5,500 | €25,000 | +€19,500 | +355% |
| Distributable reserves | 133 | €5,500 | €25,000 | +€19,500 | +355% |
| Profit (loss) carried forward | 14 | €9 | €499 | +€490 | +5,365% |
| Amounts payable | 17/49 | €26,349 | €23,316 | -€3,032 | -11.5% |
| Amounts payable within one year | 42/48 | €26,149 | €23,316 | -€2,832 | -10.8% |
| Trade debts | 44 | €476 | €4,637 | +€4,161 | +874% |
| Suppliers | 440/4 | €476 | €4,637 | +€4,161 | +874% |
| Taxes, remuneration and social security | 45 | €12,433 | €9,695 | -€2,737 | -22.0% |
| Taxes | 450/3 | €9,933 | €9,695 | -€237 | -2.4% |
| Remuneration and social security | 454/9 | €2,500 | - | -€2,500 | |
| Other amounts payable | 47/48 | €13,239 | €8,984 | -€4,256 | -32.1% |
| Accrued charges and deferred income | 492/3 | €200 | - | -€200 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €37 | +€37 | |
| Other operating charges | 640/8 | €159 | €1,043 | +€883 | +555% |
| Gross operating margin | 9900 | €8,190 | €28,483 | +€20,294 | +248% |
| Operating profit (loss) | 9901 | €8,030 | €27,403 | +€19,373 | +241% |
| Financial income | 75/76B | - | €4 | +€4 | |
| Recurring financial income | 75 | - | €4 | +€4 | |
| Financial charges | 65/66B | €988 | €2,095 | +€1,107 | +112% |
| Recurring financial charges | 65 | €988 | €2,095 | +€1,107 | +112% |
| Profit (loss) for the period before taxes | 9903 | €7,042 | €25,312 | +€18,270 | +259% |
| Income taxes | 67/77 | €1,533 | €5,322 | +€3,789 | +247% |
| Profit (loss) for the period | 9904 | €5,509 | €19,990 | +€14,481 | +263% |
| Profit (loss) for the period to be appropriated | 9905 | €5,509 | €19,990 | +€14,481 | +263% |
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 14 October 2026 via checked.be.