BISCONTI: 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.
BISCONTI
Largest movements
- Tangible fixed assets +€1,685
up €1,685 (+8.4%), from €20,085 to €21,770
- Cash -€1,544
down €1,544 (-19.6%), from €7,865 to €6,321
mainly Investment in fixed assets (net) (-€4,236) and Other debts (-€1,876)
- Profit (loss) carried forward +€2,016
up €2,016 (+3.6%), from -€56,228 to -€54,212
- Other debts -€1,876
down €1,876 (-28.4%), from €6,601 to €4,725
- Gross operating margin +€2,504
up €2,504 (+102.0%), from €2,455 to €4,959
- Depreciation +€847
up €847 (+49.7%), from €1,704 to €2,551
- Other operating charges -€266
down €266 (-43.4%), from €613 to €347
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 | €53,249 | €53,389 | +€140 | +0.3% |
| Fixed assets | 21/28 | €20,130 | €21,815 | +€1,685 | +8.4% |
| Tangible fixed assets | 22/27 | €20,085 | €21,770 | +€1,685 | +8.4% |
| Land and buildings | 22 | €20,085 | €21,770 | +€1,685 | +8.4% |
| Financial fixed assets | 28 | €45 | €45 | = | 0.0% |
| Current assets | 29/58 | €33,119 | €31,574 | -€1,545 | -4.7% |
| Amounts receivable within one year | 40/41 | €25,254 | €25,253 | -€1 | 0.0% |
| Other amounts receivable | 41 | €25,254 | €25,253 | -€1 | 0.0% |
| Cash at bank and in hand | 54/58 | €7,865 | €6,321 | -€1,544 | -19.6% |
| Total equity and liabilities | 10/49 | €53,249 | €53,389 | +€140 | +0.3% |
| Equity | 10/15 | €46,648 | €48,664 | +€2,016 | +4.3% |
| Contributions | 10/11 | €102,850 | €102,850 | = | 0.0% |
| Capital | 10 | €102,850 | €102,850 | = | 0.0% |
| Issued capital | 100 | €102,850 | €102,850 | = | 0.0% |
| Reserves | 13 | €26 | €26 | = | 0.0% |
| Distributable reserves | 133 | €26 | €26 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€56,228 | -€54,212 | +€2,016 | +3.6% |
| Amounts payable | 17/49 | €6,601 | €4,725 | -€1,876 | -28.4% |
| Amounts payable within one year | 42/48 | €6,601 | €4,725 | -€1,876 | -28.4% |
| Other amounts payable | 47/48 | €6,601 | €4,725 | -€1,876 | -28.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,704 | €2,551 | +€847 | +49.7% |
| Other operating charges | 640/8 | €613 | €347 | -€266 | -43.4% |
| Gross operating margin | 9900 | €2,455 | €4,959 | +€2,504 | +102.0% |
| Operating profit (loss) | 9901 | €138 | €2,061 | +€1,923 | +1393.5% |
| Financial charges | 65/66B | €45 | €45 | = | 0.0% |
| Recurring financial charges | 65 | €45 | €45 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €93 | €2,016 | +€1,923 | +2067.7% |
| Profit (loss) for the period | 9904 | €93 | €2,016 | +€1,923 | +2067.7% |
| Profit (loss) for the period to be appropriated | 9905 | €93 | €2,016 | +€1,923 | +2067.7% |
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 29 September 2026 via checked.be.