BISCHIMMO: what changed
Two fiscal 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.
BISCHIMMO
Largest movements
- Tangible fixed assets -€297,995
down €297,995 (-5.3%), from €5.6m to €5.3m
- Receivables within one year +€70,690
up €70,690 (+42.0%), from €168,120 to €238,810
of which Trade receivables: +€70,690
- Debts after one year +€810,000
new in 2025: €810,000
- Profit (loss) carried forward -€658,874
down €658,874 (-13.9%), from -€4.7m to -€5.4m
- Other debts -€320,697
down €320,697 (-93.0%), from €345,000 to €24,303
- Trade debts -€68,784
down €68,784 (-57.5%), from €119,709 to €50,925
- Write-downs -€125,613
down €125,613, from €62,860 to -€62,753
- Other operating charges +€119,192
up €119,192 (+46.5%), from €256,444 to €375,636
- Gross operating margin -€17,044
down €17,044 (-219.8%), from -€7,754 to -€24,797
- Financial charges +€13,885
up €13,885 (+149.1%), from €9,315 to €23,200
- Depreciation -€469
down €469 (-0.2%), from €298,462 to €297,993
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 | €5,888,343 | €5,632,888 | -€255,456 | -4.3% |
| Fixed assets | 21/28 | €5,633,292 | €5,335,297 | -€297,995 | -5.3% |
| Tangible fixed assets | 22/27 | €5,633,292 | €5,335,297 | -€297,995 | -5.3% |
| Land and buildings | 22 | €5,633,292 | €5,335,297 | -€297,995 | -5.3% |
| Current assets | 29/58 | €255,051 | €297,590 | +€42,539 | +16.7% |
| Amounts receivable within one year | 40/41 | €168,120 | €238,810 | +€70,690 | +42.0% |
| Trade receivables | 40 | €167,880 | €238,570 | +€70,690 | +42.1% |
| Other amounts receivable | 41 | €240 | €240 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €78,468 | €58,780 | -€19,688 | -25.1% |
| Deferred charges and accrued income | 490/1 | €8,463 | - | -€8,463 | |
| Total equity and liabilities | 10/49 | €5,888,343 | €5,632,888 | -€255,456 | -4.3% |
| Equity | 10/15 | €5,382,159 | €4,723,285 | -€658,874 | -12.2% |
| Contributions | 10/11 | €8,393,618 | €8,393,618 | = | 0.0% |
| Capital | 10 | €8,393,558 | €8,393,558 | = | 0.0% |
| Issued capital | 100 | €8,393,558 | €8,393,558 | = | 0.0% |
| Outside capital | 11 | €60 | €60 | = | 0.0% |
| Share premium | 1100/10 | €60 | €60 | = | 0.0% |
| Revaluation surpluses | 12 | €1,037,635 | €992,926 | -€44,709 | -4.3% |
| Reserves | 13 | €681,879 | €726,589 | +€44,709 | +6.6% |
| Distributable reserves | 133 | €681,879 | €726,589 | +€44,709 | +6.6% |
| Profit (loss) carried forward | 14 | -€4,730,973 | -€5,389,848 | -€658,874 | -13.9% |
| Amounts payable | 17/49 | €506,184 | €909,603 | +€403,419 | +79.7% |
| Amounts payable after more than one year | 17 | - | €810,000 | +€810,000 | |
| Financial debts | 170/4 | - | €810,000 | +€810,000 | |
| Amounts payable within one year | 42/48 | €466,257 | €75,470 | -€390,787 | -83.8% |
| Financial debts | 43 | - | €242 | +€242 | |
| Credit institutions | 430/8 | - | €242 | +€242 | |
| Trade debts | 44 | €119,709 | €50,925 | -€68,784 | -57.5% |
| Suppliers | 440/4 | €119,709 | €50,925 | -€68,784 | -57.5% |
| Taxes, remuneration and social security | 45 | €1,549 | - | -€1,549 | |
| Taxes | 450/3 | €1,549 | - | -€1,549 | |
| Other amounts payable | 47/48 | €345,000 | €24,303 | -€320,697 | -93.0% |
| Accrued charges and deferred income | 492/3 | €39,927 | €24,132 | -€15,794 | -39.6% |
| Non-recurring operating income | 76A | €20,000 | - | -€20,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €298,462 | €297,993 | -€469 | -0.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €62,860 | -€62,753 | -€125,613 | |
| Other operating charges | 640/8 | €256,444 | €375,636 | +€119,192 | +46.5% |
| Non-recurring operating charges | 66A | €948 | - | -€948 | |
| Gross operating margin | 9900 | -€7,754 | -€24,797 | -€17,044 | -219.8% |
| Operating profit (loss) | 9901 | -€626,467 | -€635,674 | -€9,207 | -1.5% |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €9,315 | €23,200 | +€13,885 | +149.1% |
| Recurring financial charges | 65 | €9,315 | €23,200 | +€13,885 | +149.1% |
| Profit (loss) for the period before taxes | 9903 | -€635,780 | -€658,874 | -€23,094 | -3.6% |
| Profit (loss) for the period | 9904 | -€635,780 | -€658,874 | -€23,094 | -3.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€635,780 | -€658,874 | -€23,094 | -3.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.