BISKAJER: 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.
BISKAJER
Largest movements
- Cash +€60,059
up €60,059 (+235%), from €25,599 to €85,658
mainly Net result for the year (+€72,571) and Depreciation (+€39,461)
- Tangible fixed assets -€39,461
down €39,461 (-2.4%), from €1.6m to €1.6m
of which Land and buildings: -€36,695
- Reserves +€72,571
up €72,571 (+14.7%), from €492,274 to €564,845
of which Distributable reserves: +€72,571
- Debts after one year -€60,000
down €60,000 (-7.3%), from €825,000 to €765,000
- Depreciation -€99,113
down €99,113 (-71.5%), from €138,573 to €39,461
- Financial charges +€21,930
up €21,930 (+270%), from €8,121 to €30,051
- Taxes +€21,194
up €21,194 (+149%), from €14,191 to €35,385
- Other operating charges +€4,814
up €4,814 (+20.5%), from €23,442 to €28,256
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 | €1,676,974 | €1,687,673 | +€10,699 | +0.6% |
| Fixed assets | 21/28 | €1,620,272 | €1,580,811 | -€39,461 | -2.4% |
| Tangible fixed assets | 22/27 | €1,620,272 | €1,580,811 | -€39,461 | -2.4% |
| Land and buildings | 22 | €1,617,506 | €1,580,811 | -€36,695 | -2.3% |
| Plant, machinery and equipment | 23 | €2,766 | €0 | -€2,766 | -100% |
| Current assets | 29/58 | €56,702 | €106,862 | +€50,160 | +88.5% |
| Amounts receivable within one year | 40/41 | €23,719 | €13,539 | -€10,180 | -42.9% |
| Trade receivables | 40 | €13,498 | €1,658 | -€11,839 | -87.7% |
| Other amounts receivable | 41 | €10,221 | €11,881 | +€1,659 | +16.2% |
| Cash at bank and in hand | 54/58 | €25,599 | €85,658 | +€60,059 | +235% |
| Deferred charges and accrued income | 490/1 | €7,385 | €7,665 | +€281 | +3.8% |
| Total equity and liabilities | 10/49 | €1,676,974 | €1,687,673 | +€10,699 | +0.6% |
| Equity | 10/15 | €554,285 | €626,856 | +€72,571 | +13.1% |
| Contributions | 10/11 | €62,011 | €62,011 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Contributions outside capital | 11 | €11 | €11 | = | 0.0% |
| Share premium | 1100/10 | €11 | €11 | = | 0.0% |
| Reserves | 13 | €492,274 | €564,845 | +€72,571 | +14.7% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €486,074 | €558,645 | +€72,571 | +14.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €1,122,690 | €1,060,818 | -€61,872 | -5.5% |
| Amounts payable after more than one year | 17 | €825,000 | €765,000 | -€60,000 | -7.3% |
| Financial debts | 170/4 | €825,000 | €765,000 | -€60,000 | -7.3% |
| Amounts payable within one year | 42/48 | €281,122 | €276,720 | -€4,401 | -1.6% |
| Current portion of amounts payable after more than one year | 42 | €60,000 | €60,000 | = | 0.0% |
| Trade debts | 44 | €79,069 | €67,447 | -€11,622 | -14.7% |
| Suppliers | 440/4 | €79,069 | €67,447 | -€11,622 | -14.7% |
| Advances received on contracts in progress | 46 | €160 | €2,698 | +€2,538 | +1,587% |
| Taxes, remuneration and social security | 45 | €3,052 | €8,946 | +€5,894 | +193% |
| Taxes | 450/3 | €3,052 | €8,946 | +€5,894 | +193% |
| Other amounts payable | 47/48 | €138,840 | €137,628 | -€1,212 | -0.9% |
| Accrued charges and deferred income | 492/3 | €16,568 | €19,097 | +€2,529 | +15.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €138,573 | €39,461 | -€99,113 | -71.5% |
| Other operating charges | 640/8 | €23,442 | €28,256 | +€4,814 | +20.5% |
| Gross operating margin | 9900 | €206,727 | €205,695 | -€1,032 | -0.5% |
| Operating profit (loss) | 9901 | €44,712 | €137,978 | +€93,266 | +209% |
| Financial income | 75/76B | €50 | €29 | -€21 | -42.0% |
| Recurring financial income | 75 | €50 | €29 | -€21 | -42.0% |
| Financial charges | 65/66B | €8,121 | €30,051 | +€21,930 | +270% |
| Recurring financial charges | 65 | €8,121 | €30,051 | +€21,930 | +270% |
| Profit (loss) for the period before taxes | 9903 | €36,641 | €107,956 | +€71,315 | +195% |
| Income taxes | 67/77 | €14,191 | €35,385 | +€21,194 | +149% |
| Profit (loss) for the period | 9904 | €22,450 | €72,571 | +€50,121 | +223% |
| Profit (loss) for the period to be appropriated | 9905 | €22,450 | €72,571 | +€50,121 | +223% |
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 15 October 2026 via checked.be.