BISANGA: 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.
BISANGA
Largest movements
- Tangible fixed assets +€10,025
up €10,025 (+65.4%), from €15,331 to €25,355
of which Furniture and vehicles: +€10,679
- Receivables within one year +€9,844
up €9,844 (+205%), from €4,796 to €14,640
of which Trade receivables: +€6,191
- Receivables after one year +€5,000
up €5,000 (+9.1%), from €55,000 to €60,000
- Cash -€2,784
down €2,784 (-35.4%), from €7,874 to €5,090
mainly Investment in fixed assets (net) (-€16,477) and Receivables within one year (-€9,844)
- Reserves +€18,500
up €18,500 (+46.0%), from €40,196 to €58,696
- Tax, wage and social debts +€4,539
up €4,539 (+91.9%), from €4,940 to €9,479
of which Taxes: +€3,039
- Trade debts -€3,461
down €3,461 (-66.7%), from €5,189 to €1,729
- Other debts +€1,722
up €1,722 (+9.8%), from €17,647 to €19,368
- Gross operating margin +€34,567
up €34,567 (+433%), from €7,983 to €42,549
- Write-downs -€9,000
down €9,000 (-100%), from €9,000 to €0
- Taxes +€8,434
up €8,434 (+2,200%), from €383 to €8,817
- Depreciation -€5,502
down €5,502 (-44.7%), from €12,313 to €6,812
- Other operating charges -€1,444
down €1,444 (-50.8%), from €2,844 to €1,400
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 | €107,804 | €129,147 | +€21,343 | +19.8% |
| Fixed assets | 21/28 | €16,001 | €25,667 | +€9,666 | +60.4% |
| Intangible fixed assets | 21 | €671 | €312 | -€359 | -53.5% |
| Tangible fixed assets | 22/27 | €15,331 | €25,355 | +€10,025 | +65.4% |
| Plant, machinery and equipment | 23 | €1,470 | €816 | -€654 | -44.5% |
| Furniture and vehicles | 24 | €13,860 | €24,539 | +€10,679 | +77.0% |
| Current assets | 29/58 | €91,803 | €103,480 | +€11,677 | +12.7% |
| Amounts receivable after more than one year | 29 | €55,000 | €60,000 | +€5,000 | +9.1% |
| Other amounts receivable | 291 | €55,000 | €60,000 | +€5,000 | +9.1% |
| Amounts receivable within one year | 40/41 | €4,796 | €14,640 | +€9,844 | +205% |
| Trade receivables | 40 | €2,772 | €8,963 | +€6,191 | +223% |
| Other amounts receivable | 41 | €2,024 | €5,677 | +€3,653 | +180% |
| Current investments | 50/53 | €1,500 | €1,500 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €7,874 | €5,090 | -€2,784 | -35.4% |
| Deferred charges and accrued income | 490/1 | €22,633 | €22,250 | -€383 | -1.7% |
| Total equity and liabilities | 10/49 | €107,804 | €129,147 | +€21,343 | +19.8% |
| Equity | 10/15 | €49,196 | €67,990 | +€18,794 | +38.2% |
| Contributions | 10/11 | €9,000 | €9,000 | = | 0.0% |
| Reserves | 13 | €40,196 | €58,696 | +€18,500 | +46.0% |
| Distributable reserves | 133 | €40,196 | €58,696 | +€18,500 | +46.0% |
| Profit (loss) carried forward | 14 | €0 | €294 | +€294 | |
| Amounts payable | 17/49 | €58,609 | €61,157 | +€2,549 | +4.3% |
| Amounts payable after more than one year | 17 | €30,000 | €30,000 | = | 0.0% |
| Financial debts | 170/4 | €0 | - | = | |
| Other amounts payable | 178/9 | €30,000 | €30,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €28,309 | €30,576 | +€2,267 | +8.0% |
| Current portion of amounts payable after more than one year | 42 | €533 | €0 | -€533 | -100% |
| Trade debts | 44 | €5,189 | €1,729 | -€3,461 | -66.7% |
| Suppliers | 440/4 | €5,189 | €1,729 | -€3,461 | -66.7% |
| Taxes, remuneration and social security | 45 | €4,940 | €9,479 | +€4,539 | +91.9% |
| Taxes | 450/3 | €2,600 | €5,639 | +€3,039 | +117% |
| Remuneration and social security | 454/9 | €2,340 | €3,840 | +€1,500 | +64.1% |
| Other amounts payable | 47/48 | €17,647 | €19,368 | +€1,722 | +9.8% |
| Accrued charges and deferred income | 492/3 | €300 | €582 | +€282 | +93.8% |
| Non-recurring operating income | 76A | - | €13,636 | +€13,636 | |
| Remuneration, social security and pensions | 62 | €0 | €526 | +€526 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,313 | €6,812 | -€5,502 | -44.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €9,000 | €0 | -€9,000 | -100% |
| Other operating charges | 640/8 | €2,844 | €1,400 | -€1,444 | -50.8% |
| Non-recurring operating charges | 66A | - | €3,999 | +€3,999 | |
| Gross operating margin | 9900 | €7,983 | €42,549 | +€34,567 | +433% |
| Operating profit (loss) | 9901 | -€16,174 | €29,812 | +€45,987 | |
| Financial income | 75/76B | €1,407 | €131 | -€1,276 | -90.7% |
| Recurring financial income | 75 | €1,407 | €131 | -€1,276 | -90.7% |
| Financial charges | 65/66B | €294 | €333 | +€38 | +13.0% |
| Recurring financial charges | 65 | €294 | €333 | +€38 | +13.0% |
| Profit (loss) for the period before taxes | 9903 | -€15,061 | €29,611 | +€44,672 | |
| Income taxes | 67/77 | €383 | €8,817 | +€8,434 | +2,200% |
| Profit (loss) for the period | 9904 | -€15,445 | €20,794 | +€36,239 | |
| Profit (loss) for the period to be appropriated | 9905 | -€15,445 | €20,794 | +€36,239 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.