BISCOTTINI: 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.
BISCOTTINI
Largest movements
- Receivables within one year -€42,106
down €42,106 (-77.7%), from €54,165 to €12,059
of which Trade receivables: -€41,844
- Tangible fixed assets +€4,820
up €4,820 (+24.8%), from €19,436 to €24,256
of which Other tangible fixed assets: +€6,614
- Cash +€2,775
up €2,775 (+234%), from €1,185 to €3,960
mainly Net result for the year (+€47,036) and Receivables within one year (+€42,106)
- Deferred charges and accrued income +€1,016
new in 2025: €1,016
- Profit (loss) carried forward +€47,036
up €47,036 (+79.8%), from -€58,917 to -€11,881
- Trade debts -€40,955
down €40,955 (-88.6%), from €46,199 to €5,244
- Current portion of long-term debt -€26,193
no longer reported in 2025 (was €26,193)
- Other debts -€12,797
down €12,797 (-57.7%), from €22,181 to €9,384
- Tax, wage and social debts +€5,177
up €5,177 (+90.0%), from €5,754 to €10,931
of which Taxes: +€4,171
- Gross operating margin -€35,320
down €35,320 (-36.1%), from €97,866 to €62,545
- Staff costs -€34,148
down €34,148 (-98.8%), from €34,546 to €397
- Financial charges -€4,407
down €4,407 (-49.9%), from €8,832 to €4,425
- Taxes +€3,433
new in 2025: €3,433
- Depreciation -€3,405
down €3,405 (-42.3%), from €8,057 to €4,652
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 | €82,073 | €49,194 | -€32,879 | -40.1% |
| Fixed assets | 21/28 | €19,436 | €24,256 | +€4,820 | +24.8% |
| Tangible fixed assets | 22/27 | €19,436 | €24,256 | +€4,820 | +24.8% |
| Plant, machinery and equipment | 23 | €15,592 | €13,816 | -€1,776 | -11.4% |
| Furniture and vehicles | 24 | €17 | - | -€17 | |
| Other tangible fixed assets | 26 | €3,826 | €10,440 | +€6,614 | +173% |
| Current assets | 29/58 | €62,637 | €24,938 | -€37,699 | -60.2% |
| Stocks and contracts in progress | 3 | €7,288 | €7,903 | +€616 | +8.4% |
| Stocks | 30/36 | €7,288 | €7,903 | +€616 | +8.4% |
| Amounts receivable within one year | 40/41 | €54,165 | €12,059 | -€42,106 | -77.7% |
| Trade receivables | 40 | €46,928 | €5,084 | -€41,844 | -89.2% |
| Other amounts receivable | 41 | €7,237 | €6,975 | -€262 | -3.6% |
| Cash at bank and in hand | 54/58 | €1,185 | €3,960 | +€2,775 | +234% |
| Deferred charges and accrued income | 490/1 | - | €1,016 | +€1,016 | |
| Total equity and liabilities | 10/49 | €82,073 | €49,194 | -€32,879 | -40.1% |
| Equity | 10/15 | -€52,717 | -€5,681 | +€47,036 | +89.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€58,917 | -€11,881 | +€47,036 | +79.8% |
| Amounts payable | 17/49 | €134,790 | €54,875 | -€79,915 | -59.3% |
| Amounts payable within one year | 42/48 | €134,790 | €54,875 | -€79,915 | -59.3% |
| Current portion of amounts payable after more than one year | 42 | €26,193 | - | -€26,193 | |
| Financial debts | 43 | €25,000 | €25,000 | = | 0.0% |
| Credit institutions | 430/8 | €25,000 | €25,000 | = | 0.0% |
| Trade debts | 44 | €46,199 | €5,244 | -€40,955 | -88.6% |
| Suppliers | 440/4 | €46,199 | €5,244 | -€40,955 | -88.6% |
| Advances received on contracts in progress | 46 | €9,463 | €4,316 | -€5,147 | -54.4% |
| Taxes, remuneration and social security | 45 | €5,754 | €10,931 | +€5,177 | +90.0% |
| Taxes | 450/3 | €1,829 | €6,000 | +€4,171 | +228% |
| Remuneration and social security | 454/9 | €3,926 | €4,931 | +€1,006 | +25.6% |
| Other amounts payable | 47/48 | €22,181 | €9,384 | -€12,797 | -57.7% |
| Non-recurring operating income | 76A | €18,499 | - | -€18,499 | |
| Remuneration, social security and pensions | 62 | €34,546 | €397 | -€34,148 | -98.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,057 | €4,652 | -€3,405 | -42.3% |
| Other operating charges | 640/8 | €6,773 | €3,493 | -€3,280 | -48.4% |
| Gross operating margin | 9900 | €97,866 | €62,545 | -€35,320 | -36.1% |
| Operating profit (loss) | 9901 | €48,490 | €54,003 | +€5,514 | +11.4% |
| Financial income | 75/76B | €26 | €890 | +€864 | +3,284% |
| Recurring financial income | 75 | €26 | €890 | +€864 | +3,284% |
| Financial charges | 65/66B | €8,832 | €4,425 | -€4,407 | -49.9% |
| Recurring financial charges | 65 | €8,832 | €4,425 | -€4,407 | -49.9% |
| Profit (loss) for the period before taxes | 9903 | €39,685 | €50,469 | +€10,785 | +27.2% |
| Income taxes | 67/77 | - | €3,433 | +€3,433 | |
| Profit (loss) for the period | 9904 | €39,685 | €47,036 | +€7,352 | +18.5% |
| Profit (loss) for the period to be appropriated | 9905 | €39,685 | €47,036 | +€7,352 | +18.5% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.