BISAM: 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.
BISAM
Largest movements
- Receivables within one year +€22,011
up €22,011 (+40.8%), from €53,992 to €76,004
of which Trade receivables: +€23,169
- Cash -€3,916
down €3,916 (-40.0%), from €9,779 to €5,863
mainly Receivables within one year (-€22,011) and Contributions, distributions and other (-€11,765)
- Trade debts +€21,894
up €21,894 (+474.2%), from €4,617 to €26,511
- Tax, wage and social debts -€2,610
down €2,610 (-7.8%), from €33,276 to €30,666
of which Taxes: -€5,910
- Profit (loss) carried forward -€1,113
down €1,113 (-5.2%), from €21,578 to €20,466
- Gross operating margin -€1,156
down €1,156 (-3.8%), from €30,174 to €29,018
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 | €64,476 | €82,694 | +€18,218 | +28.3% |
| Fixed assets | 21/28 | €705 | €302 | -€402 | -57.1% |
| Tangible fixed assets | 22/27 | €705 | €302 | -€402 | -57.1% |
| Plant, machinery and equipment | 23 | €100 | - | -€100 | |
| Furniture and vehicles | 24 | €605 | €302 | -€302 | -50.0% |
| Current assets | 29/58 | €63,771 | €82,391 | +€18,620 | +29.2% |
| Amounts receivable within one year | 40/41 | €53,992 | €76,004 | +€22,011 | +40.8% |
| Trade receivables | 40 | €11,113 | €34,281 | +€23,169 | +208.5% |
| Other amounts receivable | 41 | €42,880 | €41,722 | -€1,157 | -2.7% |
| Cash at bank and in hand | 54/58 | €9,779 | €5,863 | -€3,916 | -40.0% |
| Deferred charges and accrued income | 490/1 | - | €525 | +€525 | |
| Total equity and liabilities | 10/49 | €64,476 | €82,694 | +€18,218 | +28.3% |
| Equity | 10/15 | €26,578 | €25,466 | -€1,113 | -4.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,578 | €20,466 | -€1,113 | -5.2% |
| Amounts payable | 17/49 | €37,898 | €57,228 | +€19,330 | +51.0% |
| Amounts payable within one year | 42/48 | €37,898 | €57,228 | +€19,330 | +51.0% |
| Financial debts | 43 | €5 | €51 | +€46 | +962.1% |
| Credit institutions | 430/8 | €5 | €51 | +€46 | +962.1% |
| Trade debts | 44 | €4,617 | €26,511 | +€21,894 | +474.2% |
| Suppliers | 440/4 | €4,617 | €26,511 | +€21,894 | +474.2% |
| Taxes, remuneration and social security | 45 | €33,276 | €30,666 | -€2,610 | -7.8% |
| Taxes | 450/3 | €33,276 | €27,366 | -€5,910 | -17.8% |
| Remuneration and social security | 454/9 | - | €3,300 | +€3,300 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €521 | €402 | -€118 | -22.7% |
| Other operating charges | 640/8 | €10,381 | €10,304 | -€77 | -0.7% |
| Gross operating margin | 9900 | €30,174 | €29,018 | -€1,156 | -3.8% |
| Operating profit (loss) | 9901 | €19,272 | €18,312 | -€961 | -5.0% |
| Financial income | 75/76B | €7 | €8 | +€1 | +10.3% |
| Recurring financial income | 75 | €7 | €8 | +€1 | +10.3% |
| Financial charges | 65/66B | €1,250 | €1,174 | -€77 | -6.1% |
| Recurring financial charges | 65 | €1,250 | €1,174 | -€77 | -6.1% |
| Profit (loss) for the period before taxes | 9903 | €18,030 | €17,146 | -€883 | -4.9% |
| Income taxes | 67/77 | €6,699 | €6,494 | -€205 | -3.1% |
| Profit (loss) for the period | 9904 | €11,331 | €10,652 | -€679 | -6.0% |
| Profit (loss) for the period to be appropriated | 9905 | €11,331 | €10,652 | -€679 | -6.0% |
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 11 October 2026 via checked.be.