BIS-TECHNICS: what changed
Two fiscal 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-TECHNICS
Largest movements
- Receivables within one year +€17,221
up €17,221 (+6.0%), from €285,063 to €302,283
of which Other amounts receivable: +€9,214
- Tangible fixed assets -€13,295
down €13,295 (-27.1%), from €49,034 to €35,739
of which Plant, machinery and equipment: -€7,138
- Advances received -€37,225
down €37,225 (-100.0%), from €37,225 to €0
- Short-term financial debts +€24,147
up €24,147 (+7.7%), from €312,204 to €336,351
- Trade debts +€17,726
up €17,726 (+7.0%), from €254,099 to €271,825
- Tax, wage and social debts +€13,685
up €13,685 (+46.5%), from €29,408 to €43,092
of which Taxes: +€10,388
- Debts after one year -€11,155
down €11,155 (-65.2%), from €17,115 to €5,960
- Staff costs +€27,719
up €27,719 (+19.7%), from €140,945 to €168,664
- Gross operating margin +€19,870
up €19,870 (+10.8%), from €184,433 to €204,303
- Financial charges -€6,128
down €6,128 (-19.7%), from €31,163 to €25,035
- Depreciation -€2,308
down €2,308 (-15.8%), from €14,648 to €12,339
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 | €1,096,778 | €1,105,087 | +€8,308 | +0.8% |
| Fixed assets | 21/28 | €49,177 | €35,881 | -€13,295 | -27.0% |
| Tangible fixed assets | 22/27 | €49,034 | €35,739 | -€13,295 | -27.1% |
| Plant, machinery and equipment | 23 | €14,233 | €7,095 | -€7,138 | -50.2% |
| Furniture and vehicles | 24 | €34,802 | €28,644 | -€6,157 | -17.7% |
| Financial fixed assets | 28 | €142 | €142 | = | 0.0% |
| Current assets | 29/58 | €1,047,602 | €1,069,205 | +€21,604 | +2.1% |
| Stocks and contracts in progress | 3 | €737,422 | €736,030 | -€1,392 | -0.2% |
| Stocks | 30/36 | €737,422 | €736,030 | -€1,392 | -0.2% |
| Amounts receivable within one year | 40/41 | €285,063 | €302,283 | +€17,221 | +6.0% |
| Trade receivables | 40 | €275,165 | €283,171 | +€8,006 | +2.9% |
| Other amounts receivable | 41 | €9,898 | €19,112 | +€9,214 | +93.1% |
| Cash at bank and in hand | 54/58 | €6,005 | €6,963 | +€957 | +15.9% |
| Deferred charges and accrued income | 490/1 | €19,111 | €23,930 | +€4,818 | +25.2% |
| Total equity and liabilities | 10/49 | €1,096,778 | €1,105,087 | +€8,308 | +0.8% |
| Equity | 10/15 | €409,698 | €407,504 | -€2,195 | -0.5% |
| Contributions | 10/11 | €253,000 | €253,000 | = | 0.0% |
| Reserves | 13 | €160,193 | €160,193 | = | 0.0% |
| Distributable reserves | 133 | €160,193 | €160,193 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,494 | -€5,689 | -€2,195 | -62.8% |
| Amounts payable | 17/49 | €687,080 | €697,583 | +€10,503 | +1.5% |
| Amounts payable after more than one year | 17 | €17,115 | €5,960 | -€11,155 | -65.2% |
| Financial debts | 170/4 | €17,115 | €5,960 | -€11,155 | -65.2% |
| Amounts payable within one year | 42/48 | €654,649 | €675,162 | +€20,513 | +3.1% |
| Current portion of amounts payable after more than one year | 42 | €10,621 | €11,155 | +€534 | +5.0% |
| Financial debts | 43 | €312,204 | €336,351 | +€24,147 | +7.7% |
| Credit institutions | 430/8 | €312,204 | €336,351 | +€24,147 | +7.7% |
| Trade debts | 44 | €254,099 | €271,825 | +€17,726 | +7.0% |
| Suppliers | 440/4 | €254,099 | €271,825 | +€17,726 | +7.0% |
| Advances received on contracts in progress | 46 | €37,225 | €0 | -€37,225 | -100.0% |
| Taxes, remuneration and social security | 45 | €29,408 | €43,092 | +€13,685 | +46.5% |
| Taxes | 450/3 | €9,574 | €19,962 | +€10,388 | +108.5% |
| Remuneration and social security | 454/9 | €19,833 | €23,130 | +€3,297 | +16.6% |
| Other amounts payable | 47/48 | €11,092 | €12,738 | +€1,646 | +14.8% |
| Accrued charges and deferred income | 492/3 | €15,316 | €16,462 | +€1,145 | +7.5% |
| Non-recurring operating income | 76A | €1,567 | €4,086 | +€2,519 | +160.7% |
| Remuneration, social security and pensions | 62 | €140,945 | €168,664 | +€27,719 | +19.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,648 | €12,339 | -€2,308 | -15.8% |
| Other operating charges | 640/8 | €1,899 | €1,272 | -€627 | -33.0% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €184,433 | €204,303 | +€19,870 | +10.8% |
| Operating profit (loss) | 9901 | €26,941 | €22,028 | -€4,913 | -18.2% |
| Financial income | 75/76B | €1,126 | €1,533 | +€407 | +36.2% |
| Recurring financial income | 75 | €1,126 | €1,533 | +€407 | +36.2% |
| Financial charges | 65/66B | €31,163 | €25,035 | -€6,128 | -19.7% |
| Recurring financial charges | 65 | €31,163 | €25,035 | -€6,128 | -19.7% |
| Profit (loss) for the period before taxes | 9903 | -€3,096 | -€1,474 | +€1,623 | +52.4% |
| Income taxes | 67/77 | €398 | €721 | +€323 | +81.1% |
| Profit (loss) for the period | 9904 | -€3,494 | -€2,195 | +€1,300 | +37.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,494 | -€2,195 | +€1,300 | +37.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.