BISKIMMO: 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.
BISKIMMO
Largest movements
- Current investments -€2.7m
down €2.7m (-40.5%), from €6.6m to €3.9m
- Cash -€1.1m
down €1.1m (-70.0%), from €1.5m to €451,972
mainly Contributions, distributions and other (-€4.2m) and Receivables within one year (-€105,953)
- Reserves -€3.7m
down €3.7m (-14.5%), from €25.7m to €22.0m
of which Distributable reserves: -€3.7m
- Taxes -€39,061
down €39,061 (-16.3%), from €240,225 to €201,164
- Financial income -€27,804
down €27,804 (-2.7%), from €1.0m to €984,545
of which Non-recurring financial income: -€59,764
- Financial charges +€19,217
up €19,217 (+9.7%), from €197,210 to €216,428
of which Financial charges: +€20,906
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 | €28,094,642 | €24,490,603 | -€3.6m | -12.8% |
| Fixed assets | 21/28 | €7,673,515 | €7,673,515 | = | 0.0% |
| Financial fixed assets | 28 | €7,673,515 | €7,673,515 | = | 0.0% |
| Current assets | 29/58 | €20,421,127 | €16,817,088 | -€3.6m | -17.6% |
| Amounts receivable after more than one year | 29 | €1,000,000 | €1,000,000 | = | 0.0% |
| Other amounts receivable | 291 | €1,000,000 | €1,000,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €10,972,062 | €11,078,016 | +€105,953 | +1.0% |
| Other amounts receivable | 41 | €10,972,062 | €11,078,016 | +€105,953 | +1.0% |
| Current investments | 50/53 | €6,634,246 | €3,949,828 | -€2.7m | -40.5% |
| Cash at bank and in hand | 54/58 | €1,508,153 | €451,972 | -€1.1m | -70.0% |
| Deferred charges and accrued income | 490/1 | €306,665 | €337,273 | +€30,608 | +10.0% |
| Total equity and liabilities | 10/49 | €28,094,642 | €24,490,603 | -€3.6m | -12.8% |
| Equity | 10/15 | €25,696,048 | €21,982,837 | -€3.7m | -14.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €25,677,448 | €21,964,237 | -€3.7m | -14.5% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €25,677,448 | €21,964,237 | -€3.7m | -14.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €2,398,593 | €2,507,766 | +€109,173 | +4.6% |
| Amounts payable within one year | 42/48 | €2,398,593 | €2,507,766 | +€109,173 | +4.6% |
| Trade debts | 44 | €1,409 | €448 | -€961 | -68.2% |
| Suppliers | 440/4 | €1,409 | €448 | -€961 | -68.2% |
| Taxes, remuneration and social security | 45 | €6,877 | €84,693 | +€77,816 | +1,132% |
| Taxes | 450/3 | €6,877 | €84,693 | +€77,816 | +1,132% |
| Remuneration and social security | 454/9 | €0 | €0 | = | 0.0% |
| Other amounts payable | 47/48 | €2,390,307 | €2,422,625 | +€32,318 | +1.4% |
| Other operating charges | 640/8 | €1,108 | €1,143 | +€35 | +3.1% |
| Gross operating margin | 9900 | -€68,069 | -€68,496 | -€427 | -0.6% |
| Operating profit (loss) | 9901 | -€69,177 | -€69,639 | -€461 | -0.7% |
| Financial income | 75/76B | €1,012,349 | €984,545 | -€27,804 | -2.7% |
| Recurring financial income | 75 | €952,585 | €984,545 | +€31,960 | +3.4% |
| Non-recurring financial income | 76B | €59,764 | €0 | -€59,764 | -100% |
| Financial charges | 65/66B | €197,210 | €216,428 | +€19,217 | +9.7% |
| Recurring financial charges | 65 | €195,522 | €216,428 | +€20,906 | +10.7% |
| Non-recurring financial charges | 66B | €1,689 | €0 | -€1,689 | -100% |
| Profit (loss) for the period before taxes | 9903 | €745,961 | €698,479 | -€47,483 | -6.4% |
| Income taxes | 67/77 | €240,225 | €201,164 | -€39,061 | -16.3% |
| Profit (loss) for the period | 9904 | €505,736 | €497,315 | -€8,421 | -1.7% |
| Profit (loss) for the period to be appropriated | 9905 | €505,736 | €497,315 | -€8,421 | -1.7% |
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.