BIS-TECHNICS HOLDING: 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-TECHNICS HOLDING
Largest movements
- Financial fixed assets +€194,557
up €194,557 (+42.2%), from €460,663 to €655,220
- Receivables within one year -€141,692
down €141,692 (-58.5%), from €242,137 to €100,445
of which Other amounts receivable: -€111,369
- Tangible fixed assets +€103,063
up €103,063 (+55.1%), from €187,034 to €290,097
of which Land and buildings: +€103,712
- Debts after one year +€79,687
up €79,687 (+83.8%), from €95,068 to €174,755
- Reserves +€29,890
up €29,890 (+6.4%), from €467,672 to €497,562
of which Distributable reserves: +€29,890
- Current portion of long-term debt +€26,476
up €26,476 (+87.9%), from €30,110 to €56,587
- Tax, wage and social debts +€11,561
new in 2025: €11,561
- Gross operating margin +€16,218
up €16,218 (+21.0%), from €77,326 to €93,544
- Financial charges +€3,917
up €3,917 (+37.9%), from €10,344 to €14,261
- Depreciation +€2,440
up €2,440 (+6.9%), from €35,529 to €37,969
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 | €933,698 | €1,088,543 | +€154,845 | +16.6% |
| Fixed assets | 21/28 | €647,842 | €945,365 | +€297,523 | +45.9% |
| Intangible fixed assets | 21 | €145 | €48 | -€97 | -66.7% |
| Tangible fixed assets | 22/27 | €187,034 | €290,097 | +€103,063 | +55.1% |
| Land and buildings | 22 | €184,837 | €288,549 | +€103,712 | +56.1% |
| Furniture and vehicles | 24 | €2,197 | €1,548 | -€649 | -29.6% |
| Financial fixed assets | 28 | €460,663 | €655,220 | +€194,557 | +42.2% |
| Current assets | 29/58 | €285,856 | €143,178 | -€142,678 | -49.9% |
| Amounts receivable after more than one year | 29 | €40,000 | €40,000 | = | 0.0% |
| Other amounts receivable | 291 | €40,000 | €40,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €242,137 | €100,445 | -€141,692 | -58.5% |
| Trade receivables | 40 | €124,552 | €94,229 | -€30,324 | -24.3% |
| Other amounts receivable | 41 | €117,585 | €6,216 | -€111,369 | -94.7% |
| Cash at bank and in hand | 54/58 | €3,680 | €2,733 | -€948 | -25.7% |
| Deferred charges and accrued income | 490/1 | €38 | €0 | -€38 | -100% |
| Total equity and liabilities | 10/49 | €933,698 | €1,088,543 | +€154,845 | +16.6% |
| Equity | 10/15 | €632,672 | €662,562 | +€29,890 | +4.7% |
| Contributions | 10/11 | €165,000 | €165,000 | = | 0.0% |
| Capital | 10 | €165,000 | €165,000 | = | 0.0% |
| Issued capital | 100 | €165,000 | €165,000 | = | 0.0% |
| Reserves | 13 | €467,672 | €497,562 | +€29,890 | +6.4% |
| Non-distributable reserves | 130/1 | €16,500 | €16,500 | = | 0.0% |
| Legal reserve | 130 | €16,500 | €16,500 | = | 0.0% |
| Distributable reserves | 133 | €451,172 | €481,062 | +€29,890 | +6.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €301,026 | €425,981 | +€124,955 | +41.5% |
| Amounts payable after more than one year | 17 | €95,068 | €174,755 | +€79,687 | +83.8% |
| Financial debts | 170/4 | €95,068 | €174,755 | +€79,687 | +83.8% |
| Amounts payable within one year | 42/48 | €204,929 | €249,809 | +€44,881 | +21.9% |
| Current portion of amounts payable after more than one year | 42 | €30,110 | €56,587 | +€26,476 | +87.9% |
| Financial debts | 43 | €4,139 | €4,126 | -€13 | -0.3% |
| Credit institutions | 430/8 | €4,139 | €4,126 | -€13 | -0.3% |
| Trade debts | 44 | €87,951 | €90,419 | +€2,468 | +2.8% |
| Suppliers | 440/4 | €87,951 | €90,419 | +€2,468 | +2.8% |
| Taxes, remuneration and social security | 45 | - | €11,561 | +€11,561 | |
| Taxes | 450/3 | - | €11,561 | +€11,561 | |
| Other amounts payable | 47/48 | €82,728 | €87,116 | +€4,388 | +5.3% |
| Accrued charges and deferred income | 492/3 | €1,030 | €1,416 | +€387 | +37.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,529 | €37,969 | +€2,440 | +6.9% |
| Other operating charges | 640/8 | €4,478 | €4,656 | +€178 | +4.0% |
| Gross operating margin | 9900 | €77,326 | €93,544 | +€16,218 | +21.0% |
| Operating profit (loss) | 9901 | €37,319 | €50,919 | +€13,600 | +36.4% |
| Financial income | 75/76B | €2,729 | €2,483 | -€246 | -9.0% |
| Recurring financial income | 75 | €2,729 | €2,483 | -€246 | -9.0% |
| Financial charges | 65/66B | €10,344 | €14,261 | +€3,917 | +37.9% |
| Recurring financial charges | 65 | €10,344 | €14,261 | +€3,917 | +37.9% |
| Profit (loss) for the period before taxes | 9903 | €29,704 | €39,141 | +€9,437 | +31.8% |
| Income taxes | 67/77 | €9,485 | €9,251 | -€235 | -2.5% |
| Profit (loss) for the period | 9904 | €20,219 | €29,890 | +€9,671 | +47.8% |
| Profit (loss) for the period to be appropriated | 9905 | €20,219 | €29,890 | +€9,671 | +47.8% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.