BIS GROUP: 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 GROUP
Largest movements
- Tangible fixed assets +€1.5m
up €1.5m (+1,171%), from €128,280 to €1.6m
of which Land and buildings: +€1.5m
- Cash -€330,072
down €330,072 (-88.5%), from €372,965 to €42,893
mainly Investment in fixed assets (net) (-€1.7m) and Contributions, distributions and other (-€203,447)
- Stocks and contracts +€180,293
new in 2025: €180,293
- Short-term financial debts +€1.2m
new in 2025: €1.2m
- Debts after one year +€452,346
up €452,346 (+69.0%), from €655,873 to €1.1m
- Other debts -€145,344
down €145,344 (-44.6%), from €325,556 to €180,213
- Gross operating margin -€644,857
down €644,857, from €514,167 to -€130,690
- Depreciation +€185,447
up €185,447 (+8,485%), from €2,186 to €187,632
- Taxes -€70,149
down €70,149 (-77.7%), from €90,330 to €20,181
- Financial income +€46,873
up €46,873 (+6.6%), from €713,603 to €760,476
- Staff costs +€23,874
up €23,874 (+14.4%), from €165,375 to €189,249
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 | €8,642,940 | €10,178,165 | +€1.5m | +17.8% |
| Fixed assets | 21/28 | €4,016,873 | €5,548,627 | +€1.5m | +38.1% |
| Tangible fixed assets | 22/27 | €128,280 | €1,630,483 | +€1.5m | +1,171% |
| Land and buildings | 22 | €128,280 | €1,625,944 | +€1.5m | +1,168% |
| Furniture and vehicles | 24 | - | €4,539 | +€4,539 | |
| Financial fixed assets | 28 | €3,888,593 | €3,918,143 | +€29,550 | +0.8% |
| Current assets | 29/58 | €4,626,067 | €4,629,539 | +€3,472 | +0.1% |
| Amounts receivable after more than one year | 29 | €4,210,839 | €4,303,308 | +€92,470 | +2.2% |
| Other amounts receivable | 291 | €4,210,839 | €4,303,308 | +€92,470 | +2.2% |
| Stocks and contracts in progress | 3 | - | €180,293 | +€180,293 | |
| Stocks | 30/36 | - | €180,293 | +€180,293 | |
| Amounts receivable within one year | 40/41 | €41,084 | €98,534 | +€57,450 | +140% |
| Trade receivables | 40 | €30,922 | €5,990 | -€24,933 | -80.6% |
| Other amounts receivable | 41 | €10,162 | €92,545 | +€82,383 | +811% |
| Cash at bank and in hand | 54/58 | €372,965 | €42,893 | -€330,072 | -88.5% |
| Deferred charges and accrued income | 490/1 | €1,179 | €4,511 | +€3,332 | +283% |
| Total equity and liabilities | 10/49 | €8,642,940 | €10,178,165 | +€1.5m | +17.8% |
| Equity | 10/15 | €7,504,895 | €7,478,911 | -€25,984 | -0.3% |
| Contributions | 10/11 | €1,468,570 | €1,468,570 | = | 0.0% |
| Reserves | 13 | €6,036,325 | €6,010,341 | -€25,984 | -0.4% |
| Distributable reserves | 133 | €6,036,325 | €6,010,341 | -€25,984 | -0.4% |
| Amounts payable | 17/49 | €1,138,045 | €2,699,255 | +€1.6m | +137% |
| Amounts payable after more than one year | 17 | €655,873 | €1,108,219 | +€452,346 | +69.0% |
| Other amounts payable | 178/9 | €655,873 | €1,108,219 | +€452,346 | +69.0% |
| Amounts payable within one year | 42/48 | €482,172 | €1,591,035 | +€1.1m | +230% |
| Financial debts | 43 | - | €1,200,000 | +€1.2m | |
| Credit institutions | 430/8 | - | €1,200,000 | +€1.2m | |
| Trade debts | 44 | €97,907 | €129,484 | +€31,577 | +32.3% |
| Suppliers | 440/4 | €97,907 | €129,484 | +€31,577 | +32.3% |
| Taxes, remuneration and social security | 45 | €58,709 | €81,339 | +€22,630 | +38.5% |
| Taxes | 450/3 | €34,088 | €52,069 | +€17,981 | +52.7% |
| Remuneration and social security | 454/9 | €24,621 | €29,270 | +€4,649 | +18.9% |
| Other amounts payable | 47/48 | €325,556 | €180,213 | -€145,344 | -44.6% |
| Non-recurring operating income | 76A | €1,539 | - | -€1,539 | |
| Remuneration, social security and pensions | 62 | €165,375 | €189,249 | +€23,874 | +14.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,186 | €187,632 | +€185,447 | +8,485% |
| Other operating charges | 640/8 | €329 | €1,115 | +€786 | +239% |
| Gross operating margin | 9900 | €514,167 | -€130,690 | -€644,857 | |
| Operating profit (loss) | 9901 | €346,278 | -€508,686 | -€854,964 | |
| Financial income | 75/76B | €713,603 | €760,476 | +€46,873 | +6.6% |
| Recurring financial income | 75 | €713,603 | €760,476 | +€46,873 | +6.6% |
| Financial charges | 65/66B | €66,253 | €54,146 | -€12,107 | -18.3% |
| Recurring financial charges | 65 | €66,253 | €54,146 | -€12,107 | -18.3% |
| Profit (loss) for the period before taxes | 9903 | €993,628 | €197,644 | -€795,983 | -80.1% |
| Income taxes | 67/77 | €90,330 | €20,181 | -€70,149 | -77.7% |
| Profit (loss) for the period | 9904 | €903,298 | €177,463 | -€725,835 | -80.4% |
| Profit (loss) for the period to be appropriated | 9905 | €903,298 | €177,463 | -€725,835 | -80.4% |
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 31 October 2026 via checked.be.