BISHOP: 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.
BISHOP
Largest movements
- Receivables within one year -€7,170
down €7,170 (-7.6%), from €93,938 to €86,768
of which Trade receivables: -€9,110
- Other debts -€7,119
down €7,119 (-31.6%), from €22,528 to €15,409
- Profit (loss) carried forward +€1,264
up €1,264 (+79.8%), from -€1,584 to -€319
- Short-term financial debts -€1,063
down €1,063 (-2.1%), from €51,063 to €50,000
- Financial income +€887
up €887 (+14.9%), from €5,966 to €6,854
- Gross operating margin -€725
down €725, from €0 to -€725
- Other operating charges +€476
up €476 (+106.7%), from €446 to €923
- Financial charges -€329
down €329 (-7.1%), from €4,650 to €4,320
- Taxes -€246
down €246 (-99.4%), from €247 to €1
From the 2023 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €93,938 | €86,773 | -€7,165 | -7.6% |
| Current assets | 29/58 | €93,938 | €86,773 | -€7,165 | -7.6% |
| Amounts receivable within one year | 40/41 | €93,938 | €86,768 | -€7,170 | -7.6% |
| Trade receivables | 40 | €91,877 | €82,766 | -€9,110 | -9.9% |
| Other amounts receivable | 41 | €2,061 | €4,001 | +€1,940 | +94.1% |
| Cash at bank and in hand | 54/58 | - | €6 | +€6 | |
| Total equity and liabilities | 10/49 | €93,938 | €86,773 | -€7,165 | -7.6% |
| Equity | 10/15 | €18,876 | €20,141 | +€1,264 | +6.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | -€1,584 | -€319 | +€1,264 | +79.8% |
| Amounts payable | 17/49 | €75,062 | €66,633 | -€8,429 | -11.2% |
| Amounts payable within one year | 42/48 | €75,062 | €66,633 | -€8,429 | -11.2% |
| Financial debts | 43 | €51,063 | €50,000 | -€1,063 | -2.1% |
| Credit institutions | 430/8 | €51,063 | €50,000 | -€1,063 | -2.1% |
| Trade debts | 44 | €1,201 | €1,224 | +€23 | +1.9% |
| Suppliers | 440/4 | €1,201 | €1,224 | +€23 | +1.9% |
| Taxes, remuneration and social security | 45 | €270 | - | -€270 | |
| Taxes | 450/3 | €270 | - | -€270 | |
| Other amounts payable | 47/48 | €22,528 | €15,409 | -€7,119 | -31.6% |
| Other operating charges | 640/8 | €446 | €923 | +€476 | +106.7% |
| Gross operating margin | 9900 | €0 | -€725 | -€725 | |
| Operating profit (loss) | 9901 | -€446 | -€1,648 | -€1,202 | -269.1% |
| Financial income | 75/76B | €5,966 | €6,854 | +€887 | +14.9% |
| Recurring financial income | 75 | €5,966 | €6,854 | +€887 | +14.9% |
| Financial charges | 65/66B | €4,650 | €4,320 | -€329 | -7.1% |
| Recurring financial charges | 65 | €4,650 | €4,320 | -€329 | -7.1% |
| Profit (loss) for the period before taxes | 9903 | €870 | €885 | +€15 | +1.7% |
| Income taxes | 67/77 | €247 | €1 | -€246 | -99.4% |
| Profit (loss) for the period | 9904 | €623 | €884 | +€261 | +41.9% |
| Profit (loss) for the period to be appropriated | 9905 | €623 | €884 | +€261 | +41.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2023 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.