BIsoft: 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.
BIsoft
Largest movements
- Receivables within one year -€385,756
down €385,756 (-20.4%), from €1.9m to €1.5m
of which Other amounts receivable: -€640,259
- Cash +€179,838
up €179,838 (+12951.9%), from €1,389 to €181,226
mainly Receivables within one year (+€385,756) and Net result for the year (+€76,764)
- Tangible fixed assets -€32,973
down €32,973 (-49.5%), from €66,568 to €33,594
of which Leasing and similar rights: -€26,264
- Trade debts -€157,296
down €157,296 (-28.5%), from €551,883 to €394,587
- Debts after one year -€96,506
down €96,506 (-83.7%), from €115,304 to €18,798
- Profit (loss) carried forward +€75,641
up €75,641, from -€54,298 to €21,342
- Tax, wage and social debts -€57,759
down €57,759 (-28.8%), from €200,591 to €142,833
of which Remuneration and social security: -€84,302
- Current portion of long-term debt -€50,010
down €50,010 (-49.1%), from €101,798 to €51,788
- Staff costs -€78,349
down €78,349 (-8.5%), from €926,407 to €848,059
- Gross operating margin -€30,887
down €30,887 (-2.8%), from €1.1m to €1.1m
- Financial charges -€18,766
down €18,766 (-20.8%), from €90,319 to €71,553
- Taxes +€15,344
up €15,344 (+45.6%), from €33,624 to €48,969
- Depreciation -€12,704
down €12,704 (-24.6%), from €51,700 to €38,997
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 | €2,019,395 | €1,768,919 | -€250,477 | -12.4% |
| Formation expenses | 20 | €6,750 | €2,250 | -€4,500 | -66.7% |
| Fixed assets | 21/28 | €80,439 | €42,127 | -€38,312 | -47.6% |
| Intangible fixed assets | 21 | €13,871 | €8,533 | -€5,339 | -38.5% |
| Tangible fixed assets | 22/27 | €66,568 | €33,594 | -€32,973 | -49.5% |
| Furniture and vehicles | 24 | €30,816 | €25,297 | -€5,519 | -17.9% |
| Leasing and similar rights | 25 | €31,939 | €5,675 | -€26,264 | -82.2% |
| Other tangible fixed assets | 26 | €3,813 | €2,623 | -€1,190 | -31.2% |
| Current assets | 29/58 | €1,932,206 | €1,724,541 | -€207,665 | -10.7% |
| Stocks and contracts in progress | 3 | €35,140 | €33,421 | -€1,720 | -4.9% |
| Stocks | 30/36 | €35,140 | €33,421 | -€1,720 | -4.9% |
| Amounts receivable within one year | 40/41 | €1,891,550 | €1,505,794 | -€385,756 | -20.4% |
| Trade receivables | 40 | €1,088,411 | €1,342,914 | +€254,503 | +23.4% |
| Other amounts receivable | 41 | €803,139 | €162,880 | -€640,259 | -79.7% |
| Cash at bank and in hand | 54/58 | €1,389 | €181,226 | +€179,838 | +12951.9% |
| Deferred charges and accrued income | 490/1 | €4,127 | €4,100 | -€27 | -0.7% |
| Total equity and liabilities | 10/49 | €2,019,395 | €1,768,919 | -€250,477 | -12.4% |
| Equity | 10/15 | €257,378 | €334,142 | +€76,764 | +29.8% |
| Contributions | 10/11 | €311,677 | €311,677 | = | 0.0% |
| Capital | 10 | €311,677 | €311,677 | = | 0.0% |
| Issued capital | 100 | €311,677 | €311,677 | = | 0.0% |
| Reserves | 13 | - | €1,123 | +€1,123 | |
| Non-distributable reserves | 130/1 | - | €1,123 | +€1,123 | |
| Legal reserve | 130 | - | €1,123 | +€1,123 | |
| Profit (loss) carried forward | 14 | -€54,298 | €21,342 | +€75,641 | |
| Amounts payable | 17/49 | €1,762,017 | €1,434,776 | -€327,241 | -18.6% |
| Amounts payable after more than one year | 17 | €115,304 | €18,798 | -€96,506 | -83.7% |
| Financial debts | 170/4 | €115,304 | €18,798 | -€96,506 | -83.7% |
| Amounts payable within one year | 42/48 | €1,615,676 | €1,411,978 | -€203,698 | -12.6% |
| Current portion of amounts payable after more than one year | 42 | €101,798 | €51,788 | -€50,010 | -49.1% |
| Financial debts | 43 | €761,404 | €793,374 | +€31,970 | +4.2% |
| Credit institutions | 430/8 | €761,404 | €793,374 | +€31,970 | +4.2% |
| Trade debts | 44 | €551,883 | €394,587 | -€157,296 | -28.5% |
| Suppliers | 440/4 | €551,883 | €394,587 | -€157,296 | -28.5% |
| Advances received on contracts in progress | 46 | - | €25,699 | +€25,699 | |
| Taxes, remuneration and social security | 45 | €200,591 | €142,833 | -€57,759 | -28.8% |
| Taxes | 450/3 | €33,625 | €60,168 | +€26,543 | +78.9% |
| Remuneration and social security | 454/9 | €166,966 | €82,665 | -€84,302 | -50.5% |
| Other amounts payable | 47/48 | - | €3,698 | +€3,698 | |
| Accrued charges and deferred income | 492/3 | €31,037 | €4,000 | -€27,037 | -87.1% |
| Non-recurring operating income | 76A | - | €2,085 | +€2,085 | |
| Remuneration, social security and pensions | 62 | €926,407 | €848,059 | -€78,349 | -8.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51,700 | €38,997 | -€12,704 | -24.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€11,672 | - | +€11,672 | |
| Other operating charges | 640/8 | €16,176 | €7,018 | -€9,158 | -56.6% |
| Non-recurring operating charges | 66A | - | €3,596 | +€3,596 | |
| Gross operating margin | 9900 | €1,116,535 | €1,085,648 | -€30,887 | -2.8% |
| Operating profit (loss) | 9901 | €133,923 | €187,979 | +€54,056 | +40.4% |
| Financial income | 75/76B | €10,763 | €9,307 | -€1,456 | -13.5% |
| Recurring financial income | 75 | €10,763 | €9,307 | -€1,456 | -13.5% |
| Financial charges | 65/66B | €90,319 | €71,553 | -€18,766 | -20.8% |
| Recurring financial charges | 65 | €90,319 | €71,553 | -€18,766 | -20.8% |
| Profit (loss) for the period before taxes | 9903 | €54,366 | €125,733 | +€71,366 | +131.3% |
| Income taxes | 67/77 | €33,624 | €48,969 | +€15,344 | +45.6% |
| Profit (loss) for the period | 9904 | €20,742 | €76,764 | +€56,022 | +270.1% |
| Profit (loss) for the period to be appropriated | 9905 | €20,742 | €76,764 | +€56,022 | +270.1% |
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 28 September 2026 via checked.be.