Bisda: 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.
Bisda
Largest movements
- Stocks and contracts -€2,150
down €2,150 (-43.9%), from €4,899 to €2,748
- Trade debts -€3,660
down €3,660 (-43.3%), from €8,456 to €4,796
- Profit (loss) carried forward +€1,775
up €1,775 (+57.3%), from -€3,097 to -€1,322
- Tax, wage and social debts -€777
down €777 (-13.1%), from €5,926 to €5,149
- Gross operating margin -€3,900
down €3,900 (-40.7%), from €9,594 to €5,694
- Taxes -€995
no longer reported in 2025 (was €995)
- Other operating charges +€451
up €451 (+15.5%), from €2,916 to €3,367
- Financial charges -€380
down €380 (-40.7%), from €932 to €552
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 | €61,207 | €58,652 | -€2,555 | -4.2% |
| Fixed assets | 21/28 | €16,425 | €16,425 | = | 0.0% |
| Financial fixed assets | 28 | €16,425 | €16,425 | = | 0.0% |
| Current assets | 29/58 | €44,782 | €42,227 | -€2,555 | -5.7% |
| Stocks and contracts in progress | 3 | €4,899 | €2,748 | -€2,150 | -43.9% |
| Stocks | 30/36 | €4,899 | €2,748 | -€2,150 | -43.9% |
| Amounts receivable within one year | 40/41 | €7,784 | €8,018 | +€235 | +3.0% |
| Trade receivables | 40 | €48 | €2,358 | +€2,310 | +4,772% |
| Other amounts receivable | 41 | €7,735 | €5,660 | -€2,075 | -26.8% |
| Cash at bank and in hand | 54/58 | €31,961 | €31,401 | -€559 | -1.7% |
| Deferred charges and accrued income | 490/1 | €139 | €59 | -€80 | -57.8% |
| Total equity and liabilities | 10/49 | €61,207 | €58,652 | -€2,555 | -4.2% |
| Equity | 10/15 | €42,932 | €44,707 | +€1,775 | +4.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €39,829 | €39,829 | = | 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% |
| Distributable reserves | 133 | €37,969 | €37,969 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,097 | -€1,322 | +€1,775 | +57.3% |
| Amounts payable | 17/49 | €18,275 | €13,945 | -€4,330 | -23.7% |
| Amounts payable within one year | 42/48 | €18,275 | €13,945 | -€4,330 | -23.7% |
| Trade debts | 44 | €8,456 | €4,796 | -€3,660 | -43.3% |
| Suppliers | 440/4 | €8,456 | €4,796 | -€3,660 | -43.3% |
| Taxes, remuneration and social security | 45 | €5,926 | €5,149 | -€777 | -13.1% |
| Taxes | 450/3 | €5,926 | €5,149 | -€777 | -13.1% |
| Other amounts payable | 47/48 | €3,894 | €4,000 | +€106 | +2.7% |
| Other operating charges | 640/8 | €2,916 | €3,367 | +€451 | +15.5% |
| Gross operating margin | 9900 | €9,594 | €5,694 | -€3,900 | -40.7% |
| Operating profit (loss) | 9901 | €6,679 | €2,327 | -€4,351 | -65.2% |
| Financial income | 75/76B | €36 | €0 | -€36 | -99.9% |
| Recurring financial income | 75 | €36 | €0 | -€36 | -99.9% |
| Financial charges | 65/66B | €932 | €552 | -€380 | -40.7% |
| Recurring financial charges | 65 | €932 | €552 | -€380 | -40.7% |
| Profit (loss) for the period before taxes | 9903 | €5,783 | €1,775 | -€4,008 | -69.3% |
| Income taxes | 67/77 | €995 | - | -€995 | |
| Profit (loss) for the period | 9904 | €4,788 | €1,775 | -€3,013 | -62.9% |
| Profit (loss) for the period to be appropriated | 9905 | €4,788 | €1,775 | -€3,013 | -62.9% |
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 18 October 2026 via checked.be.