BISC: 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.
BISC
Largest movements
- Cash -€1,449
down €1,449 (-81.0%), from €1,789 to €340
mainly Net result for the year (-€3,870) and Receivables within one year (-€997)
- Receivables within one year +€997
up €997 (+13.0%), from €7,672 to €8,669
- Profit (loss) carried forward -€3,870
down €3,870 (-70.2%), from -€5,516 to -€9,386
- Trade debts +€2,462
up €2,462 (+372.5%), from €661 to €3,123
- Accrued charges and deferred income +€1,413
up €1,413 (+267.1%), from €529 to €1,942
- Tax, wage and social debts -€542
down €542 (-40.2%), from €1,349 to €807
- Gross operating margin -€3,955
down €3,955, from €76 to -€3,879
- Financial income -€220
down €220 (-33.3%), from €661 to €441
- Financial charges -€147
down €147 (-25.4%), from €579 to €432
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 | €17,483 | €16,946 | -€537 | -3.1% |
| Fixed assets | 21/28 | €4,800 | €4,800 | = | 0.0% |
| Financial fixed assets | 28 | €4,800 | €4,800 | = | 0.0% |
| Current assets | 29/58 | €12,683 | €12,146 | -€537 | -4.2% |
| Stocks and contracts in progress | 3 | €3,222 | €3,137 | -€85 | -2.6% |
| Stocks | 30/36 | €3,222 | €3,137 | -€85 | -2.6% |
| Amounts receivable within one year | 40/41 | €7,672 | €8,669 | +€997 | +13.0% |
| Other amounts receivable | 41 | €7,672 | €8,669 | +€997 | +13.0% |
| Cash at bank and in hand | 54/58 | €1,789 | €340 | -€1,449 | -81.0% |
| Total equity and liabilities | 10/49 | €17,483 | €16,946 | -€537 | -3.1% |
| Equity | 10/15 | €14,944 | €11,074 | -€3,870 | -25.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | -€5,516 | -€9,386 | -€3,870 | -70.2% |
| Amounts payable | 17/49 | €2,539 | €5,872 | +€3,333 | +131.3% |
| Amounts payable within one year | 42/48 | €2,010 | €3,930 | +€1,920 | +95.5% |
| Trade debts | 44 | €661 | €3,123 | +€2,462 | +372.5% |
| Suppliers | 440/4 | €661 | €3,123 | +€2,462 | +372.5% |
| Taxes, remuneration and social security | 45 | €1,349 | €807 | -€542 | -40.2% |
| Taxes | 450/3 | €1,349 | €807 | -€542 | -40.2% |
| Accrued charges and deferred income | 492/3 | €529 | €1,942 | +€1,413 | +267.1% |
| Gross operating margin | 9900 | €76 | -€3,879 | -€3,955 | |
| Operating profit (loss) | 9901 | €76 | -€3,879 | -€3,955 | |
| Financial income | 75/76B | €661 | €441 | -€220 | -33.3% |
| Recurring financial income | 75 | €661 | €441 | -€220 | -33.3% |
| Financial charges | 65/66B | €579 | €432 | -€147 | -25.4% |
| Recurring financial charges | 65 | €579 | €432 | -€147 | -25.4% |
| Profit (loss) for the period before taxes | 9903 | €158 | -€3,870 | -€4,028 | |
| Profit (loss) for the period | 9904 | €158 | -€3,870 | -€4,028 | |
| Profit (loss) for the period to be appropriated | 9905 | €158 | -€3,870 | -€4,028 |
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 11 October 2026 via checked.be.