BISAC: 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.
BISAC
Largest movements
- Receivables within one year +€1,783
up €1,783 (+1.5%), from €121,921 to €123,704
- Cash -€1,646
down €1,646 (-96.2%), from €1,710 to €64
mainly Net result for the year (-€2,099) and Receivables within one year (-€1,783)
- Trade debts +€2,326
new in 2025: €2,326
- Profit (loss) carried forward -€2,099
down €2,099 (-5.6%), from -€37,761 to -€39,860
- Other operating charges -€1,634
down €1,634 (-93.3%), from €1,752 to €118
- Gross operating margin +€841
up €841 (+31.5%), from -€2,666 to -€1,825
- Depreciation -€468
no longer reported in 2025 (was €468)
- Financial charges +€99
up €99 (+172%), from €57 to €156
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 | €123,631 | €123,768 | +€137 | +0.1% |
| Current assets | 29/58 | €123,631 | €123,768 | +€137 | +0.1% |
| Amounts receivable within one year | 40/41 | €121,921 | €123,704 | +€1,783 | +1.5% |
| Other amounts receivable | 41 | €121,921 | €123,704 | +€1,783 | +1.5% |
| Cash at bank and in hand | 54/58 | €1,710 | €64 | -€1,646 | -96.2% |
| Total equity and liabilities | 10/49 | €123,631 | €123,768 | +€137 | +0.1% |
| Equity | 10/15 | €52,593 | €50,493 | -€2,099 | -4.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €77,953 | €77,953 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €76,093 | €76,093 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€37,761 | -€39,860 | -€2,099 | -5.6% |
| Amounts payable | 17/49 | €71,038 | €73,275 | +€2,236 | +3.1% |
| Amounts payable within one year | 42/48 | €71,038 | €73,275 | +€2,236 | +3.1% |
| Trade debts | 44 | - | €2,326 | +€2,326 | |
| Suppliers | 440/4 | - | €2,326 | +€2,326 | |
| Other amounts payable | 47/48 | €71,038 | €70,949 | -€89 | -0.1% |
| Non-recurring operating income | 76A | €6,522 | - | -€6,522 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €468 | - | -€468 | |
| Other operating charges | 640/8 | €1,752 | €118 | -€1,634 | -93.3% |
| Gross operating margin | 9900 | -€2,666 | -€1,825 | +€841 | +31.5% |
| Operating profit (loss) | 9901 | -€4,885 | -€1,943 | +€2,942 | +60.2% |
| Financial charges | 65/66B | €57 | €156 | +€99 | +172% |
| Recurring financial charges | 65 | €57 | €156 | +€99 | +172% |
| Profit (loss) for the period before taxes | 9903 | -€4,942 | -€2,099 | +€2,843 | +57.5% |
| Profit (loss) for the period | 9904 | -€4,942 | -€2,099 | +€2,843 | +57.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,942 | -€2,099 | +€2,843 | +57.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.