BISIMILAFRIKA: 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.
BISIMILAFRIKA
Largest movements
- Receivables within one year +€21,564
up €21,564 (+63.4%), from €34,037 to €55,600
of which Trade receivables: +€21,599
- Cash -€12,381
down €12,381 (-27.5%), from €45,098 to €32,717
mainly Receivables within one year (-€21,564) and Net result for the year (-€11,741)
- Tangible fixed assets -€1,186
down €1,186 (-100%), from €1,186 to €0
- Trade debts +€29,594
up €29,594 (+154%), from €19,242 to €48,836
- Profit (loss) carried forward -€11,741
down €11,741 (-35.1%), from -€33,465 to -€45,206
- Other debts -€9,856
down €9,856 (-15.3%), from €64,511 to €54,655
- Gross operating margin -€16,663
down €16,663, from €6,769 to -€9,894
- Depreciation -€1,914
down €1,914 (-61.7%), from €3,100 to €1,186
- Other operating charges -€119
down €119 (-30.9%), from €384 to €266
- Financial charges -€112
down €112 (-22.1%), from €508 to €395
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 | €80,320 | €88,317 | +€7,997 | +10.0% |
| Fixed assets | 21/28 | €1,186 | €0 | -€1,186 | -100% |
| Tangible fixed assets | 22/27 | €1,186 | €0 | -€1,186 | -100% |
| Furniture and vehicles | 24 | €1,186 | €0 | -€1,186 | -100% |
| Current assets | 29/58 | €79,135 | €88,317 | +€9,183 | +11.6% |
| Amounts receivable within one year | 40/41 | €34,037 | €55,600 | +€21,564 | +63.4% |
| Trade receivables | 40 | €33,411 | €55,010 | +€21,599 | +64.6% |
| Other amounts receivable | 41 | €626 | €591 | -€35 | -5.6% |
| Cash at bank and in hand | 54/58 | €45,098 | €32,717 | -€12,381 | -27.5% |
| Total equity and liabilities | 10/49 | €80,320 | €88,317 | +€7,997 | +10.0% |
| Equity | 10/15 | -€3,465 | -€15,206 | -€11,741 | -339% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€33,465 | -€45,206 | -€11,741 | -35.1% |
| Amounts payable | 17/49 | €83,785 | €103,523 | +€19,738 | +23.6% |
| Amounts payable within one year | 42/48 | €83,785 | €103,523 | +€19,738 | +23.6% |
| Financial debts | 43 | €32 | €32 | = | 0.0% |
| Credit institutions | 430/8 | €32 | €32 | = | 0.0% |
| Trade debts | 44 | €19,242 | €48,836 | +€29,594 | +154% |
| Suppliers | 440/4 | €19,242 | €48,836 | +€29,594 | +154% |
| Other amounts payable | 47/48 | €64,511 | €54,655 | -€9,856 | -15.3% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,100 | €1,186 | -€1,914 | -61.7% |
| Other operating charges | 640/8 | €384 | €266 | -€119 | -30.9% |
| Gross operating margin | 9900 | €6,769 | -€9,894 | -€16,663 | |
| Operating profit (loss) | 9901 | €3,285 | -€11,346 | -€14,630 | |
| Financial income | 75/76B | €97 | €0 | -€97 | -100% |
| Recurring financial income | 75 | €97 | €0 | -€97 | -100% |
| Financial charges | 65/66B | €508 | €395 | -€112 | -22.1% |
| Recurring financial charges | 65 | €508 | €395 | -€112 | -22.1% |
| Profit (loss) for the period before taxes | 9903 | €2,874 | -€11,741 | -€14,615 | |
| Profit (loss) for the period | 9904 | €2,874 | -€11,741 | -€14,615 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,874 | -€11,741 | -€14,615 |
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 28 October 2026 via checked.be.