BISMA: 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.
BISMA
Largest movements
- Tangible fixed assets -€5,595
down €5,595 (-32.5%), from €17,200 to €11,605
- Cash +€4,798
up €4,798 (+1,367%), from €351 to €5,149
mainly Depreciation (+€5,595) and Net result for the year (+€3,350)
- Receivables within one year -€2,814
down €2,814 (-32.3%), from €8,722 to €5,907
of which Other amounts receivable: -€4,544
- Deferred charges and accrued income +€1,278
up €1,278 (+68.8%), from €1,858 to €3,136
- Other debts -€3,969
down €3,969 (-18.2%), from €21,779 to €17,810
- Profit (loss) carried forward +€3,350
up €3,350 (+16.5%), from -€20,307 to -€16,957
- Trade debts -€1,513
down €1,513 (-69.2%), from €2,186 to €672
- Turnover +€27,847
up €27,847, from €0 to €27,847
- Purchases and services +€16,448
up €16,448, from €0 to €16,448
- Gross operating margin -€656
down €656 (-4.4%), from €14,856 to €14,200
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 | €28,831 | €26,497 | -€2,334 | -8.1% |
| Fixed assets | 21/28 | €17,900 | €12,305 | -€5,595 | -31.3% |
| Tangible fixed assets | 22/27 | €17,200 | €11,605 | -€5,595 | -32.5% |
| Furniture and vehicles | 24 | €17,200 | €11,605 | -€5,595 | -32.5% |
| Financial fixed assets | 28 | €700 | €700 | = | 0.0% |
| Current assets | 29/58 | €10,930 | €14,192 | +€3,261 | +29.8% |
| Amounts receivable within one year | 40/41 | €8,722 | €5,907 | -€2,814 | -32.3% |
| Trade receivables | 40 | €1,000 | €2,730 | +€1,730 | +173% |
| Other amounts receivable | 41 | €7,722 | €3,177 | -€4,544 | -58.9% |
| Cash at bank and in hand | 54/58 | €351 | €5,149 | +€4,798 | +1,367% |
| Deferred charges and accrued income | 490/1 | €1,858 | €3,136 | +€1,278 | +68.8% |
| Total equity and liabilities | 10/49 | €28,831 | €26,497 | -€2,334 | -8.1% |
| Equity | 10/15 | €144 | €3,494 | +€3,350 | +2,323% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,307 | -€16,957 | +€3,350 | +16.5% |
| Amounts payable | 17/49 | €28,686 | €23,002 | -€5,684 | -19.8% |
| Amounts payable within one year | 42/48 | €28,686 | €22,944 | -€5,742 | -20.0% |
| Trade debts | 44 | €2,186 | €672 | -€1,513 | -69.2% |
| Suppliers | 440/4 | €2,186 | €672 | -€1,513 | -69.2% |
| Taxes, remuneration and social security | 45 | €4,722 | €4,462 | -€260 | -5.5% |
| Taxes | 450/3 | €4,722 | €4,462 | -€260 | -5.5% |
| Other amounts payable | 47/48 | €21,779 | €17,810 | -€3,969 | -18.2% |
| Accrued charges and deferred income | 492/3 | €0 | €58 | +€58 | |
| Turnover | 70 | €0 | €27,847 | +€27,847 | |
| Non-recurring operating income | 76A | €6,938 | €73 | -€6,865 | -98.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | €16,448 | +€16,448 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,595 | €5,595 | = | 0.0% |
| Other operating charges | 640/8 | €894 | €928 | +€34 | +3.8% |
| Gross operating margin | 9900 | €14,856 | €14,200 | -€656 | -4.4% |
| Operating profit (loss) | 9901 | €8,366 | €7,677 | -€689 | -8.2% |
| Financial charges | 65/66B | €480 | €442 | -€38 | -7.9% |
| Recurring financial charges | 65 | €480 | €442 | -€38 | -7.9% |
| Profit (loss) for the period before taxes | 9903 | €7,886 | €7,235 | -€651 | -8.3% |
| Income taxes | 67/77 | €4,117 | €3,885 | -€232 | -5.6% |
| Profit (loss) for the period | 9904 | €3,769 | €3,350 | -€419 | -11.1% |
| Profit (loss) for the period to be appropriated | 9905 | €3,769 | €3,350 | -€419 | -11.1% |
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 16 October 2026 via checked.be.