BIS SRL (BIS BV): what changed
BIS SRL (BIS BV)
Largest movements
- Cash -€23,665
down €23,665 (-25.1%), from €94,127 to €70,462
mainly Net result for the year (-€8,554) and Receivables within one year (-€6,176)
- Tangible fixed assets -€11,480
down €11,480 (-78.8%), from €14,573 to €3,093
- Receivables within one year +€6,176
up €6,176 (+305%), from €2,025 to €8,201
of which Other amounts receivable: +€8,201
- Deferred charges and accrued income -€1,838
down €1,838 (-70.6%), from €2,603 to €765
- Profit (loss) carried forward -€8,554
down €8,554, from €18 to -€8,536
- Other debts -€5,776
down €5,776 (-87.4%), from €6,609 to €833
- Trade debts -€5,082
down €5,082 (-66.5%), from €7,640 to €2,558
- Current portion of long-term debt -€4,929
down €4,929 (-66.5%), from €7,417 to €2,488
- Tax, wage and social debts -€3,975
down €3,975 (-27.0%), from €14,706 to €10,731
- Financial income -€34,196
down €34,196 (-96.6%), from €35,394 to €1,198
- Taxes -€10,611
down €10,611 (-98.8%), from €10,741 to €130
- Gross operating margin -€4,177
down €4,177 (-57.7%), from €7,235 to €3,058
- Financial charges -€409
down €409 (-66.8%), from €612 to €203
- Other operating charges +€233
up €233 (+30.5%), from €764 to €997
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €133,624 | €102,819 | -€30,805 | -23.1% |
| Fixed assets | 21/28 | €34,869 | €23,390 | -€11,480 | -32.9% |
| Tangible fixed assets | 22/27 | €14,573 | €3,093 | -€11,480 | -78.8% |
| Furniture and vehicles | 24 | €14,573 | €3,093 | -€11,480 | -78.8% |
| Financial fixed assets | 28 | €20,296 | €20,296 | = | 0.0% |
| Current assets | 29/58 | €98,755 | €79,429 | -€19,326 | -19.6% |
| Amounts receivable within one year | 40/41 | €2,025 | €8,201 | +€6,176 | +305% |
| Trade receivables | 40 | €2,025 | - | -€2,025 | |
| Other amounts receivable | 41 | - | €8,201 | +€8,201 | |
| Cash at bank and in hand | 54/58 | €94,127 | €70,462 | -€23,665 | -25.1% |
| Deferred charges and accrued income | 490/1 | €2,603 | €765 | -€1,838 | -70.6% |
| Total equity and liabilities | 10/49 | €133,624 | €102,819 | -€30,805 | -23.1% |
| Equity | 10/15 | €94,763 | €86,209 | -€8,554 | -9.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €82,345 | €82,345 | = | 0.0% |
| Non-distributable reserves | 130/1 | €665 | €665 | = | 0.0% |
| Other | 1319 | €665 | €665 | = | 0.0% |
| Distributable reserves | 133 | €81,680 | €81,680 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18 | -€8,536 | -€8,554 | |
| Amounts payable | 17/49 | €38,861 | €16,610 | -€22,251 | -57.3% |
| Amounts payable after more than one year | 17 | €2,488 | - | -€2,488 | |
| Financial debts | 170/4 | €2,488 | - | -€2,488 | |
| Amounts payable within one year | 42/48 | €36,373 | €16,610 | -€19,763 | -54.3% |
| Current portion of amounts payable after more than one year | 42 | €7,417 | €2,488 | -€4,929 | -66.5% |
| Trade debts | 44 | €7,640 | €2,558 | -€5,082 | -66.5% |
| Suppliers | 440/4 | €7,640 | €2,558 | -€5,082 | -66.5% |
| Taxes, remuneration and social security | 45 | €14,706 | €10,731 | -€3,975 | -27.0% |
| Taxes | 450/3 | €14,706 | €10,731 | -€3,975 | -27.0% |
| Other amounts payable | 47/48 | €6,609 | €833 | -€5,776 | -87.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,480 | €11,480 | = | 0.0% |
| Other operating charges | 640/8 | €764 | €997 | +€233 | +30.5% |
| Gross operating margin | 9900 | €7,235 | €3,058 | -€4,177 | -57.7% |
| Operating profit (loss) | 9901 | -€5,009 | -€9,419 | -€4,410 | -88.0% |
| Financial income | 75/76B | €35,394 | €1,198 | -€34,196 | -96.6% |
| Recurring financial income | 75 | €35,394 | €1,198 | -€34,196 | -96.6% |
| Financial charges | 65/66B | €612 | €203 | -€409 | -66.8% |
| Recurring financial charges | 65 | €612 | €203 | -€409 | -66.8% |
| Profit (loss) for the period before taxes | 9903 | €29,773 | -€8,424 | -€38,197 | |
| Income taxes | 67/77 | €10,741 | €130 | -€10,611 | -98.8% |
| Profit (loss) for the period | 9904 | €19,032 | -€8,554 | -€27,586 | |
| Profit (loss) for the period to be appropriated | 9905 | €19,032 | -€8,554 | -€27,586 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.