BISKRA: 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.
BISKRA
Largest movements
- Receivables within one year +€22,230
up €22,230 (+134%), from €16,625 to €38,854
of which Trade receivables: +€22,677
- Tangible fixed assets -€2,194
down €2,194 (-25.2%), from €8,695 to €6,501
- Cash -€1,804
down €1,804 (-14.7%), from €12,270 to €10,466
mainly Receivables within one year (-€22,230) and Net result for the year (-€10,721)
- Trade debts +€17,469
up €17,469 (+1,216%), from €1,436 to €18,906
- Profit (loss) carried forward -€10,721
down €10,721 (-12.4%), from €86,262 to €75,541
- Advances received +€7,000
new in 2024: €7,000
- Tax, wage and social debts +€4,751
up €4,751 (+65.9%), from €7,214 to €11,965
of which Remuneration and social security: +€4,281
- Accrued charges and deferred income -€1,400
no longer reported in 2024 (was €1,400)
- Gross operating margin -€13,146
down €13,146 (-27.0%), from €48,747 to €35,601
- Staff costs +€13,096
up €13,096 (+44.8%), from €29,233 to €42,329
- Taxes -€5,124
down €5,124 (-99.1%), from €5,171 to €47
- Other operating charges -€2,080
down €2,080 (-56.4%), from €3,692 to €1,611
- Financial charges -€599
down €599 (-34.3%), from €1,747 to €1,149
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €109,929 | €127,276 | +€17,347 | +15.8% |
| Fixed assets | 21/28 | €10,150 | €7,956 | -€2,194 | -21.6% |
| Tangible fixed assets | 22/27 | €8,695 | €6,501 | -€2,194 | -25.2% |
| Furniture and vehicles | 24 | €8,695 | €6,501 | -€2,194 | -25.2% |
| Financial fixed assets | 28 | €1,455 | €1,455 | = | 0.0% |
| Current assets | 29/58 | €99,779 | €119,320 | +€19,541 | +19.6% |
| Amounts receivable after more than one year | 29 | €70,000 | €70,000 | = | 0.0% |
| Other amounts receivable | 291 | €70,000 | €70,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €791 | - | -€791 | |
| Stocks | 30/36 | €791 | - | -€791 | |
| Amounts receivable within one year | 40/41 | €16,625 | €38,854 | +€22,230 | +134% |
| Trade receivables | 40 | - | €22,677 | +€22,677 | |
| Other amounts receivable | 41 | €16,625 | €16,177 | -€448 | -2.7% |
| Cash at bank and in hand | 54/58 | €12,270 | €10,466 | -€1,804 | -14.7% |
| Deferred charges and accrued income | 490/1 | €93 | - | -€93 | |
| Total equity and liabilities | 10/49 | €109,929 | €127,276 | +€17,347 | +15.8% |
| Equity | 10/15 | €98,162 | €87,441 | -€10,721 | -10.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Contributions outside capital | 11 | - | €10,000 | +€10,000 | |
| Other | 1109/19 | - | €10,000 | +€10,000 | |
| Reserves | 13 | €1,900 | €1,900 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,900 | €1,900 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,900 | €1,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | €86,262 | €75,541 | -€10,721 | -12.4% |
| Amounts payable | 17/49 | €11,767 | €39,835 | +€28,068 | +239% |
| Amounts payable within one year | 42/48 | €10,367 | €39,835 | +€29,468 | +284% |
| Current portion of amounts payable after more than one year | 42 | €1,716 | €1,718 | +€1 | +0.1% |
| Trade debts | 44 | €1,436 | €18,906 | +€17,469 | +1,216% |
| Suppliers | 440/4 | €1,436 | €18,906 | +€17,469 | +1,216% |
| Advances received on contracts in progress | 46 | - | €7,000 | +€7,000 | |
| Taxes, remuneration and social security | 45 | €7,214 | €11,965 | +€4,751 | +65.9% |
| Taxes | 450/3 | €3,598 | €4,067 | +€469 | +13.0% |
| Remuneration and social security | 454/9 | €3,616 | €7,898 | +€4,281 | +118% |
| Other amounts payable | 47/48 | - | €247 | +€247 | |
| Accrued charges and deferred income | 492/3 | €1,400 | - | -€1,400 | |
| Remuneration, social security and pensions | 62 | €29,233 | €42,329 | +€13,096 | +44.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,199 | €2,194 | -€5 | -0.2% |
| Other operating charges | 640/8 | €3,692 | €1,611 | -€2,080 | -56.4% |
| Gross operating margin | 9900 | €48,747 | €35,601 | -€13,146 | -27.0% |
| Operating profit (loss) | 9901 | €13,623 | -€10,534 | -€24,157 | |
| Financial income | 75/76B | €1,009 | €1,008 | -€1 | -0.1% |
| Recurring financial income | 75 | €1,009 | €1,008 | -€1 | -0.1% |
| Financial charges | 65/66B | €1,747 | €1,149 | -€599 | -34.3% |
| Recurring financial charges | 65 | €1,747 | €1,149 | -€599 | -34.3% |
| Profit (loss) for the period before taxes | 9903 | €12,885 | -€10,674 | -€23,559 | |
| Income taxes | 67/77 | €5,171 | €47 | -€5,124 | -99.1% |
| Profit (loss) for the period | 9904 | €7,714 | -€10,721 | -€18,436 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,714 | -€10,721 | -€18,436 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.