BISKIT: 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.
BISKIT
Largest movements
- Cash +€113,780
up €113,780 (+279.9%), from €40,655 to €154,435
mainly Depreciation (+€54,333) and Debts after one year (+€38,497)
- Intangible fixed assets -€54,333
down €54,333 (-66.7%), from €81,500 to €27,167
- Financial fixed assets +€9,450
up €9,450 (+5.8%), from €161,550 to €171,000
- Debts after one year +€38,497
up €38,497 (+67.7%), from €56,903 to €95,400
- Trade debts +€24,071
up €24,071 (+47.8%), from €50,306 to €74,377
- Other debts +€5,840
new in 2025: €5,840
- Gross operating margin +€4,319
up €4,319 (+7.9%), from €54,484 to €58,803
- Financial income -€2,120
down €2,120 (-99.7%), from €2,128 to €7
of which Financial income: -€2,120
- Taxes -€954
down €954 (-97.4%), from €980 to €25
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 | €332,324 | €399,750 | +€67,426 | +20.3% |
| Fixed assets | 21/28 | €243,050 | €198,167 | -€44,883 | -18.5% |
| Intangible fixed assets | 21 | €81,500 | €27,167 | -€54,333 | -66.7% |
| Financial fixed assets | 28 | €161,550 | €171,000 | +€9,450 | +5.8% |
| Current assets | 29/58 | €89,274 | €201,583 | +€112,309 | +125.8% |
| Amounts receivable after more than one year | 29 | €3,352 | - | -€3,352 | |
| Other amounts receivable | 291 | €3,352 | - | -€3,352 | |
| Amounts receivable within one year | 40/41 | €45,267 | €47,148 | +€1,881 | +4.2% |
| Trade receivables | 40 | €38,570 | €42,753 | +€4,183 | +10.8% |
| Other amounts receivable | 41 | €6,697 | €4,396 | -€2,302 | -34.4% |
| Cash at bank and in hand | 54/58 | €40,655 | €154,435 | +€113,780 | +279.9% |
| Total equity and liabilities | 10/49 | €332,324 | €399,750 | +€67,426 | +20.3% |
| Equity | 10/15 | €205,115 | €204,107 | -€1,008 | -0.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €190,386 | €190,386 | = | 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% |
| Distributable reserves | 133 | €188,526 | €188,526 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,871 | -€4,879 | -€1,008 | -26.0% |
| Provisions and deferred taxes | 16 | €20,000 | €20,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €20,000 | €20,000 | = | 0.0% |
| Other liabilities and charges | 164/5 | €20,000 | €20,000 | = | 0.0% |
| Amounts payable | 17/49 | €107,209 | €175,643 | +€68,434 | +63.8% |
| Amounts payable after more than one year | 17 | €56,903 | €95,400 | +€38,497 | +67.7% |
| Financial debts | 170/4 | €56,903 | €95,400 | +€38,497 | +67.7% |
| Amounts payable within one year | 42/48 | €50,306 | €80,242 | +€29,937 | +59.5% |
| Trade debts | 44 | €50,306 | €74,377 | +€24,071 | +47.8% |
| Suppliers | 440/4 | €50,306 | €74,377 | +€24,071 | +47.8% |
| Taxes, remuneration and social security | 45 | - | €25 | +€25 | |
| Taxes | 450/3 | - | €25 | +€25 | |
| Other amounts payable | 47/48 | - | €5,840 | +€5,840 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €54,333 | €54,333 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €3,352 | €3,352 | +€0 | 0.0% |
| Other operating charges | 640/8 | €1,226 | €1,583 | +€357 | +29.1% |
| Gross operating margin | 9900 | €54,484 | €58,803 | +€4,319 | +7.9% |
| Operating profit (loss) | 9901 | -€4,428 | -€465 | +€3,963 | +89.5% |
| Financial income | 75/76B | €2,128 | €7 | -€2,120 | -99.7% |
| Recurring financial income | 75 | €2,128 | €7 | -€2,120 | -99.7% |
| Non-recurring financial income | 76B | - | €7 | +€7 | |
| Financial charges | 65/66B | €591 | €525 | -€66 | -11.2% |
| Recurring financial charges | 65 | €591 | €525 | -€66 | -11.2% |
| Non-recurring financial charges | 66B | €0 | - | -€0 | |
| Profit (loss) for the period before taxes | 9903 | -€2,891 | -€983 | +€1,908 | +66.0% |
| Income taxes | 67/77 | €980 | €25 | -€954 | -97.4% |
| Profit (loss) for the period | 9904 | -€3,871 | -€1,008 | +€2,863 | +74.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,871 | -€1,008 | +€2,863 | +74.0% |
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 5 October 2026 via checked.be.