BISCHOFFSHEIM MANAGEMENT: 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.
BISCHOFFSHEIM MANAGEMENT
Largest movements
- Cash +€21,721
up €21,721 (+133%), from €16,302 to €38,024
mainly Debts after one year (+€125,000) and Depreciation (+€17,655)
- Intangible fixed assets -€15,000
down €15,000 (-25.0%), from €60,000 to €45,000
- Tangible fixed assets -€2,655
down €2,655 (-40.3%), from €6,588 to €3,933
- Receivables within one year +€2,403
up €2,403, from €0 to €2,403
of which Trade receivables: +€2,110
- Stocks and contracts +€1,638
up €1,638 (+19.5%), from €8,389 to €10,027
- Debts after one year +€125,000
up €125,000, from €0 to €125,000
- Profit (loss) carried forward -€69,375
down €69,375 (-16.3%), from -€424,757 to -€494,133
- Accrued charges and deferred income -€38,672
down €38,672 (-63.0%), from €61,420 to €22,748
- Trade debts -€5,714
down €5,714 (-22.4%), from €25,459 to €19,745
- Tax, wage and social debts -€5,250
down €5,250 (-53.5%), from €9,819 to €4,568
of which Remuneration and social security: -€4,377
- Gross operating margin +€11,842
up €11,842 (+102%), from €11,638 to €23,479
- Financial charges -€7,490
down €7,490 (-64.3%), from €11,647 to €4,157
of which Financial charges: -€7,479
- Staff costs +€6,886
up €6,886 (+10.8%), from €63,878 to €70,764
- Other operating charges -€673
down €673 (-69.6%), from €967 to €294
- Depreciation +€518
up €518 (+3.0%), from €17,136 to €17,655
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 | €97,819 | €106,762 | +€8,943 | +9.1% |
| Fixed assets | 21/28 | €72,258 | €54,603 | -€17,655 | -24.4% |
| Intangible fixed assets | 21 | €60,000 | €45,000 | -€15,000 | -25.0% |
| Tangible fixed assets | 22/27 | €6,588 | €3,933 | -€2,655 | -40.3% |
| Furniture and vehicles | 24 | €6,588 | €3,933 | -€2,655 | -40.3% |
| Financial fixed assets | 28 | €5,670 | €5,670 | = | 0.0% |
| Current assets | 29/58 | €25,561 | €52,159 | +€26,598 | +104% |
| Stocks and contracts in progress | 3 | €8,389 | €10,027 | +€1,638 | +19.5% |
| Stocks | 30/36 | €8,389 | €10,027 | +€1,638 | +19.5% |
| Amounts receivable within one year | 40/41 | €0 | €2,403 | +€2,403 | |
| Trade receivables | 40 | €0 | €2,110 | +€2,110 | |
| Other amounts receivable | 41 | - | €294 | +€294 | |
| Cash at bank and in hand | 54/58 | €16,302 | €38,024 | +€21,721 | +133% |
| Deferred charges and accrued income | 490/1 | €869 | €1,705 | +€835 | +96.1% |
| Total equity and liabilities | 10/49 | €97,819 | €106,762 | +€8,943 | +9.1% |
| Equity | 10/15 | -€4,757 | -€74,133 | -€69,375 | -1,458% |
| Contributions | 10/11 | €420,000 | €420,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€424,757 | -€494,133 | -€69,375 | -16.3% |
| Amounts payable | 17/49 | €102,576 | €180,895 | +€78,319 | +76.4% |
| Amounts payable after more than one year | 17 | €0 | €125,000 | +€125,000 | |
| Financial debts | 170/4 | €0 | €125,000 | +€125,000 | |
| Amounts payable within one year | 42/48 | €41,156 | €33,147 | -€8,009 | -19.5% |
| Trade debts | 44 | €25,459 | €19,745 | -€5,714 | -22.4% |
| Suppliers | 440/4 | €25,459 | €19,745 | -€5,714 | -22.4% |
| Taxes, remuneration and social security | 45 | €9,819 | €4,568 | -€5,250 | -53.5% |
| Taxes | 450/3 | €2,163 | €1,289 | -€873 | -40.4% |
| Remuneration and social security | 454/9 | €7,656 | €3,279 | -€4,377 | -57.2% |
| Other amounts payable | 47/48 | €5,878 | €8,833 | +€2,955 | +50.3% |
| Accrued charges and deferred income | 492/3 | €61,420 | €22,748 | -€38,672 | -63.0% |
| Non-recurring operating income | 76A | €3,221 | €0 | -€3,221 | -100% |
| Remuneration, social security and pensions | 62 | €63,878 | €70,764 | +€6,886 | +10.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,136 | €17,655 | +€518 | +3.0% |
| Other operating charges | 640/8 | €967 | €294 | -€673 | -69.6% |
| Gross operating margin | 9900 | €11,638 | €23,479 | +€11,842 | +102% |
| Operating profit (loss) | 9901 | -€70,344 | -€65,233 | +€5,110 | +7.3% |
| Financial income | 75/76B | €1 | €15 | +€14 | +1,753% |
| Recurring financial income | 75 | €1 | €15 | +€14 | +1,753% |
| Financial charges | 65/66B | €11,647 | €4,157 | -€7,490 | -64.3% |
| Recurring financial charges | 65 | €11,636 | €4,157 | -€7,479 | -64.3% |
| Non-recurring financial charges | 66B | €11 | - | -€11 | |
| Profit (loss) for the period before taxes | 9903 | -€81,990 | -€69,375 | +€12,614 | +15.4% |
| Profit (loss) for the period | 9904 | -€81,990 | -€69,375 | +€12,614 | +15.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€81,990 | -€69,375 | +€12,614 | +15.4% |
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 24 October 2026 via checked.be.