Biso: 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.
Biso
Largest movements
- Cash -€357,246
down €357,246 (-97.2%), from €367,435 to €10,189
mainly Investment in fixed assets (net) (-€358,385) and Receivables within one year (-€25,311)
- Tangible fixed assets +€356,809
up €356,809 (+22090.0%), from €1,615 to €358,424
- Receivables within one year +€25,311
up €25,311 (+25.7%), from €98,573 to €123,883
of which Other amounts receivable: +€29,676
- Deferred charges and accrued income +€11,329
up €11,329 (+150.3%), from €7,538 to €18,867
- Reserves +€16,246
up €16,246 (+9.2%), from €175,642 to €191,888
- Other debts +€12,000
up €12,000 (+128.8%), from €9,316 to €21,317
- Gross operating margin -€17,708
down €17,708 (-31.1%), from €56,965 to €39,256
- Write-downs +€12,322
new in 2025: €12,322
- Taxes -€9,492
down €9,492 (-63.6%), from €14,919 to €5,426
- Staff costs -€3,156
down €3,156 (-41.1%), from €7,670 to €4,514
- Financial charges +€1,833
up €1,833 (+604.5%), from €303 to €2,136
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 | €475,246 | €511,448 | +€36,202 | +7.6% |
| Fixed assets | 21/28 | €1,700 | €358,509 | +€356,809 | +20989.2% |
| Tangible fixed assets | 22/27 | €1,615 | €358,424 | +€356,809 | +22090.0% |
| Land and buildings | 22 | €1,615 | €358,424 | +€356,809 | +22090.0% |
| Financial fixed assets | 28 | €85 | €85 | = | 0.0% |
| Current assets | 29/58 | €473,546 | €152,940 | -€320,606 | -67.7% |
| Amounts receivable within one year | 40/41 | €98,573 | €123,883 | +€25,311 | +25.7% |
| Trade receivables | 40 | €87,199 | €82,834 | -€4,366 | -5.0% |
| Other amounts receivable | 41 | €11,373 | €41,050 | +€29,676 | +260.9% |
| Cash at bank and in hand | 54/58 | €367,435 | €10,189 | -€357,246 | -97.2% |
| Deferred charges and accrued income | 490/1 | €7,538 | €18,867 | +€11,329 | +150.3% |
| Total equity and liabilities | 10/49 | €475,246 | €511,448 | +€36,202 | +7.6% |
| Equity | 10/15 | €447,420 | €463,667 | +€16,246 | +3.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Outside capital | 11 | €18,600 | - | -€18,600 | |
| Other | 1109/19 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €175,642 | €191,888 | +€16,246 | +9.2% |
| Distributable reserves | 133 | €175,642 | €191,888 | +€16,246 | +9.2% |
| Profit (loss) carried forward | 14 | €253,179 | €253,179 | = | 0.0% |
| Amounts payable | 17/49 | €27,826 | €47,781 | +€19,956 | +71.7% |
| Amounts payable within one year | 42/48 | €24,603 | €42,666 | +€18,063 | +73.4% |
| Trade debts | 44 | €890 | €4,963 | +€4,073 | +457.7% |
| Suppliers | 440/4 | €890 | €4,963 | +€4,073 | +457.7% |
| Taxes, remuneration and social security | 45 | €14,397 | €16,387 | +€1,990 | +13.8% |
| Taxes | 450/3 | €14,397 | €11,201 | -€3,196 | -22.2% |
| Remuneration and social security | 454/9 | - | €5,186 | +€5,186 | |
| Other amounts payable | 47/48 | €9,316 | €21,317 | +€12,000 | +128.8% |
| Accrued charges and deferred income | 492/3 | €3,223 | €5,115 | +€1,893 | +58.7% |
| Remuneration, social security and pensions | 62 | €7,670 | €4,514 | -€3,156 | -41.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41 | €1,577 | +€1,536 | +3750.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €12,322 | +€12,322 | |
| Other operating charges | 640/8 | - | €534 | +€534 | |
| Non-recurring operating charges | 66A | €1,609 | - | -€1,609 | |
| Gross operating margin | 9900 | €56,965 | €39,256 | -€17,708 | -31.1% |
| Operating profit (loss) | 9901 | €47,645 | €20,310 | -€27,335 | -57.4% |
| Financial income | 75/76B | €4,446 | €3,499 | -€947 | -21.3% |
| Recurring financial income | 75 | €4,446 | €3,499 | -€947 | -21.3% |
| Financial charges | 65/66B | €303 | €2,136 | +€1,833 | +604.5% |
| Recurring financial charges | 65 | €303 | €2,136 | +€1,833 | +604.5% |
| Profit (loss) for the period before taxes | 9903 | €51,787 | €21,673 | -€30,115 | -58.2% |
| Income taxes | 67/77 | €14,919 | €5,426 | -€9,492 | -63.6% |
| Profit (loss) for the period | 9904 | €36,869 | €16,246 | -€20,622 | -55.9% |
| Profit (loss) for the period to be appropriated | 9905 | €36,869 | €16,246 | -€20,622 | -55.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.