BISLEVEL: 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.
BISLEVEL
Largest movements
- Stocks and contracts -€3,758
down €3,758 (-92.4%), from €4,067 to €310
- Cash +€2,893
up €2,893 (+48.5%), from €5,970 to €8,862
mainly Trade debts (+€4,975) and Stocks and contracts (+€3,758)
- Receivables within one year -€1,211
down €1,211 (-26.3%), from €4,601 to €3,390
of which Other amounts receivable: -€1,421
- Formation expenses -€621
down €621 (-28.3%), from €2,197 to €1,576
- Trade debts +€4,975
up €4,975 (+40.7%), from €12,219 to €17,194
- Profit (loss) carried forward -€4,290
down €4,290 (-24.5%), from -€17,511 to -€21,801
- Other debts -€2,973
no longer reported in 2025 (was €2,973)
- Tax, wage and social debts -€258
down €258 (-84.2%), from €307 to €49
- Gross operating margin +€12,768
up €12,768 (+78.9%), from -€16,184 to -€3,415
- Depreciation -€288
down €288 (-31.7%), from €909 to €621
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 | €18,085 | €15,441 | -€2,645 | -14.6% |
| Formation expenses | 20 | €2,197 | €1,576 | -€621 | -28.3% |
| Fixed assets | 21/28 | €750 | €750 | = | 0.0% |
| Financial fixed assets | 28 | €750 | €750 | = | 0.0% |
| Current assets | 29/58 | €15,138 | €13,115 | -€2,023 | -13.4% |
| Stocks and contracts in progress | 3 | €4,067 | €310 | -€3,758 | -92.4% |
| Stocks | 30/36 | €4,067 | €310 | -€3,758 | -92.4% |
| Amounts receivable within one year | 40/41 | €4,601 | €3,390 | -€1,211 | -26.3% |
| Trade receivables | 40 | €694 | €904 | +€210 | +30.2% |
| Other amounts receivable | 41 | €3,907 | €2,486 | -€1,421 | -36.4% |
| Cash at bank and in hand | 54/58 | €5,970 | €8,862 | +€2,893 | +48.5% |
| Deferred charges and accrued income | 490/1 | €500 | €553 | +€53 | +10.6% |
| Total equity and liabilities | 10/49 | €18,085 | €15,441 | -€2,645 | -14.6% |
| Equity | 10/15 | €2,489 | -€1,801 | -€4,290 | |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,511 | -€21,801 | -€4,290 | -24.5% |
| Amounts payable | 17/49 | €15,596 | €17,242 | +€1,646 | +10.6% |
| Amounts payable within one year | 42/48 | €15,498 | €17,242 | +€1,744 | +11.3% |
| Trade debts | 44 | €12,219 | €17,194 | +€4,975 | +40.7% |
| Suppliers | 440/4 | €12,219 | €17,194 | +€4,975 | +40.7% |
| Taxes, remuneration and social security | 45 | €307 | €49 | -€258 | -84.2% |
| Taxes | 450/3 | €307 | €49 | -€258 | -84.2% |
| Other amounts payable | 47/48 | €2,973 | - | -€2,973 | |
| Accrued charges and deferred income | 492/3 | €98 | - | -€98 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €909 | €621 | -€288 | -31.7% |
| Other operating charges | 640/8 | €325 | €186 | -€139 | -42.8% |
| Gross operating margin | 9900 | -€16,184 | -€3,415 | +€12,768 | +78.9% |
| Operating profit (loss) | 9901 | -€17,418 | -€4,222 | +€13,195 | +75.8% |
| Financial income | 75/76B | €19 | €18 | -€1 | -7.0% |
| Recurring financial income | 75 | €19 | €18 | -€1 | -7.0% |
| Financial charges | 65/66B | €112 | €86 | -€26 | -23.4% |
| Recurring financial charges | 65 | €112 | €86 | -€26 | -23.4% |
| Profit (loss) for the period before taxes | 9903 | -€17,511 | -€4,290 | +€13,220 | +75.5% |
| Profit (loss) for the period | 9904 | -€17,511 | -€4,290 | +€13,220 | +75.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,511 | -€4,290 | +€13,220 | +75.5% |
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 10 October 2026 via checked.be.