BISIMMO: 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.
BISIMMO
Largest movements
- Tangible fixed assets -€32,444
down €32,444 (-9.8%), from €329,977 to €297,533
of which Land and buildings: -€20,695
- Receivables within one year -€13,172
no longer reported in 2025 (was €13,172)
of which Trade receivables: -€12,606
- Cash -€5,955
down €5,955 (-36.9%), from €16,121 to €10,165
mainly Trade debts (-€47,339) and Debts after one year (-€26,334)
- Trade debts -€47,339
down €47,339 (-72.2%), from €65,556 to €18,216
- Debts after one year -€26,334
down €26,334 (-10.9%), from €241,555 to €215,221
of which Financial debts: -€26,334
- Reserves +€11,609
new in 2025: €11,609
- Tax, wage and social debts +€6,729
up €6,729 (+75.5%), from €8,909 to €15,638
of which Taxes: +€6,250
- Gross operating margin +€15,802
up €15,802 (+18.6%), from €84,784 to €100,586
- Taxes +€3,872
up €3,872 (+130.7%), from €2,963 to €6,834
- Staff costs +€3,444
up €3,444 (+8.9%), from €38,507 to €41,951
- Depreciation +€3,140
up €3,140 (+10.7%), from €29,304 to €32,444
- Financial charges -€1,763
down €1,763 (-81.2%), from €2,172 to €408
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 | €359,731 | €308,161 | -€51,571 | -14.3% |
| Fixed assets | 21/28 | €330,439 | €297,995 | -€32,444 | -9.8% |
| Tangible fixed assets | 22/27 | €329,977 | €297,533 | -€32,444 | -9.8% |
| Land and buildings | 22 | €281,480 | €260,785 | -€20,695 | -7.4% |
| Other tangible fixed assets | 26 | €48,497 | €36,748 | -€11,749 | -24.2% |
| Financial fixed assets | 28 | €462 | €462 | = | 0.0% |
| Current assets | 29/58 | €29,292 | €10,165 | -€19,127 | -65.3% |
| Amounts receivable within one year | 40/41 | €13,172 | - | -€13,172 | |
| Trade receivables | 40 | €12,606 | - | -€12,606 | |
| Other amounts receivable | 41 | €566 | - | -€566 | |
| Cash at bank and in hand | 54/58 | €16,121 | €10,165 | -€5,955 | -36.9% |
| Total equity and liabilities | 10/49 | €359,731 | €308,161 | -€51,571 | -14.3% |
| Equity | 10/15 | €17,378 | €30,209 | +€12,831 | +73.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | - | €11,609 | +€11,609 | |
| Distributable reserves | 133 | - | €11,609 | +€11,609 | |
| Profit (loss) carried forward | 14 | -€1,222 | - | +€1,222 | |
| Amounts payable | 17/49 | €342,353 | €277,951 | -€64,402 | -18.8% |
| Amounts payable after more than one year | 17 | €241,555 | €215,221 | -€26,334 | -10.9% |
| Financial debts | 170/4 | €238,555 | €212,221 | -€26,334 | -11.0% |
| Other amounts payable | 178/9 | €3,000 | €3,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €100,799 | €62,731 | -€38,068 | -37.8% |
| Current portion of amounts payable after more than one year | 42 | €26,334 | €26,334 | = | 0.0% |
| Trade debts | 44 | €65,556 | €18,216 | -€47,339 | -72.2% |
| Suppliers | 440/4 | €65,556 | €18,216 | -€47,339 | -72.2% |
| Taxes, remuneration and social security | 45 | €8,909 | €15,638 | +€6,729 | +75.5% |
| Taxes | 450/3 | €3,986 | €10,236 | +€6,250 | +156.8% |
| Remuneration and social security | 454/9 | €4,924 | €5,403 | +€479 | +9.7% |
| Other amounts payable | 47/48 | - | €2,543 | +€2,543 | |
| Remuneration, social security and pensions | 62 | €38,507 | €41,951 | +€3,444 | +8.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,304 | €32,444 | +€3,140 | +10.7% |
| Other operating charges | 640/8 | €5,698 | €6,118 | +€420 | +7.4% |
| Gross operating margin | 9900 | €84,784 | €100,586 | +€15,802 | +18.6% |
| Operating profit (loss) | 9901 | €11,275 | €20,074 | +€8,799 | +78.0% |
| Financial charges | 65/66B | €2,172 | €408 | -€1,763 | -81.2% |
| Recurring financial charges | 65 | €2,172 | €408 | -€1,763 | -81.2% |
| Profit (loss) for the period before taxes | 9903 | €9,103 | €19,666 | +€10,562 | +116.0% |
| Income taxes | 67/77 | €2,963 | €6,834 | +€3,872 | +130.7% |
| Profit (loss) for the period | 9904 | €6,141 | €12,831 | +€6,690 | +109.0% |
| Profit (loss) for the period to be appropriated | 9905 | €6,141 | €12,831 | +€6,690 | +109.0% |
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 4 October 2026 via checked.be.