Bisaro Tech: 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.
Bisaro Tech
Largest movements
- Current investments -€32,940
down €32,940 (-100%), from €32,940 to €0
- Cash -€21,595
down €21,595 (-72.6%), from €29,762 to €8,167
mainly Net result for the year (-€55,286) and Contributions, distributions and other (-€29,175)
- Receivables after one year -€18,000
down €18,000 (-50.0%), from €36,000 to €18,000
- Tangible fixed assets -€13,663
down €13,663 (-72.9%), from €18,732 to €5,069
- Deferred charges and accrued income +€8,567
up €8,567 (+919%), from €933 to €9,500
- Profit (loss) carried forward -€55,286
down €55,286, from €0 to -€55,286
- Reserves -€29,175
down €29,175 (-39.0%), from €74,820 to €45,645
- Other debts +€16,919
up €16,919 (+158%), from €10,702 to €27,622
- Current portion of long-term debt -€8,626
down €8,626 (-56.9%), from €15,153 to €6,527
- Debts after one year -€6,527
down €6,527 (-100%), from €6,527 to €0
- Gross operating margin -€99,854
down €99,854, from €53,062 to -€46,791
- Taxes -€9,047
down €9,047 (-97.4%), from €9,287 to €240
- Financial income +€8,307
up €8,307 (+1,443%), from €576 to €8,883
- Financial charges +€675
up €675 (+35.2%), from €1,914 to €2,589
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 | €129,255 | €45,428 | -€83,827 | -64.9% |
| Fixed assets | 21/28 | €18,732 | €5,069 | -€13,663 | -72.9% |
| Tangible fixed assets | 22/27 | €18,732 | €5,069 | -€13,663 | -72.9% |
| Furniture and vehicles | 24 | €18,732 | €5,069 | -€13,663 | -72.9% |
| Current assets | 29/58 | €110,523 | €40,359 | -€70,164 | -63.5% |
| Amounts receivable after more than one year | 29 | €36,000 | €18,000 | -€18,000 | -50.0% |
| Other amounts receivable | 291 | €36,000 | €18,000 | -€18,000 | -50.0% |
| Amounts receivable within one year | 40/41 | €10,888 | €4,692 | -€6,196 | -56.9% |
| Trade receivables | 40 | €10,164 | €0 | -€10,164 | -100% |
| Other amounts receivable | 41 | €724 | €4,692 | +€3,968 | +548% |
| Current investments | 50/53 | €32,940 | €0 | -€32,940 | -100% |
| Cash at bank and in hand | 54/58 | €29,762 | €8,167 | -€21,595 | -72.6% |
| Deferred charges and accrued income | 490/1 | €933 | €9,500 | +€8,567 | +919% |
| Total equity and liabilities | 10/49 | €129,255 | €45,428 | -€83,827 | -64.9% |
| Equity | 10/15 | €93,420 | €8,960 | -€84,461 | -90.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €74,820 | €45,645 | -€29,175 | -39.0% |
| Distributable reserves | 133 | €74,820 | €45,645 | -€29,175 | -39.0% |
| Profit (loss) carried forward | 14 | €0 | -€55,286 | -€55,286 | |
| Amounts payable | 17/49 | €35,835 | €36,468 | +€634 | +1.8% |
| Amounts payable after more than one year | 17 | €6,527 | €0 | -€6,527 | -100% |
| Financial debts | 170/4 | €6,527 | €0 | -€6,527 | -100% |
| Amounts payable within one year | 42/48 | €29,046 | €36,207 | +€7,161 | +24.7% |
| Current portion of amounts payable after more than one year | 42 | €15,153 | €6,527 | -€8,626 | -56.9% |
| Trade debts | 44 | €98 | €311 | +€212 | +216% |
| Suppliers | 440/4 | €98 | €311 | +€212 | +216% |
| Taxes, remuneration and social security | 45 | €3,092 | €1,747 | -€1,345 | -43.5% |
| Taxes | 450/3 | €3,092 | €1,747 | -€1,345 | -43.5% |
| Other amounts payable | 47/48 | €10,702 | €27,622 | +€16,919 | +158% |
| Accrued charges and deferred income | 492/3 | €261 | €261 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,663 | €13,663 | = | 0.0% |
| Other operating charges | 640/8 | €505 | €885 | +€379 | +75.1% |
| Gross operating margin | 9900 | €53,062 | -€46,791 | -€99,854 | |
| Operating profit (loss) | 9901 | €38,894 | -€61,339 | -€100,233 | |
| Financial income | 75/76B | €576 | €8,883 | +€8,307 | +1,443% |
| Recurring financial income | 75 | €576 | €8,883 | +€8,307 | +1,443% |
| Financial charges | 65/66B | €1,914 | €2,589 | +€675 | +35.2% |
| Recurring financial charges | 65 | €1,914 | €2,589 | +€675 | +35.2% |
| Profit (loss) for the period before taxes | 9903 | €37,555 | -€55,045 | -€92,601 | |
| Income taxes | 67/77 | €9,287 | €240 | -€9,047 | -97.4% |
| Profit (loss) for the period | 9904 | €28,268 | -€55,286 | -€83,554 | |
| Profit (loss) for the period to be appropriated | 9905 | €28,268 | -€55,286 | -€83,554 |
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 13 October 2026 via checked.be.