BISOLVE: 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.
BISOLVE
Largest movements
- Cash +€39,762
up €39,762 (+143.4%), from €27,719 to €67,481
mainly Net result for the year (+€27,338) and Receivables within one year (+€19,346)
- Receivables within one year -€19,346
down €19,346 (-44.1%), from €43,866 to €24,520
of which Trade receivables: -€12,680
- Tangible fixed assets -€6,967
down €6,967 (-47.2%), from €14,770 to €7,803
of which Furniture and vehicles: -€6,340
- Current investments +€5,000
up €5,000 (+31.3%), from €16,000 to €21,000
- Other debts -€19,697
down €19,697 (-55.8%), from €35,326 to €15,630
- Reserves +€17,359
up €17,359 (+32.0%), from €54,244 to €71,602
of which Distributable reserves: +€17,359
- Profit (loss) carried forward +€9,979
no longer reported in 2025 (was -€9,979)
- Tax, wage and social debts +€7,977
up €7,977 (+79.0%), from €10,098 to €18,075
- Trade debts +€2,843
up €2,843 (+436.6%), from €651 to €3,494
- Gross operating margin +€37,197
up €37,197 (+445.9%), from €8,343 to €45,539
- Taxes +€9,125
up €9,125 (+3503.0%), from €260 to €9,385
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 | €102,740 | €121,201 | +€18,461 | +18.0% |
| Fixed assets | 21/28 | €14,795 | €7,828 | -€6,967 | -47.1% |
| Tangible fixed assets | 22/27 | €14,770 | €7,803 | -€6,967 | -47.2% |
| Land and buildings | 22 | €4,087 | €3,460 | -€627 | -15.3% |
| Furniture and vehicles | 24 | €10,683 | €4,343 | -€6,340 | -59.3% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €87,945 | €113,373 | +€25,428 | +28.9% |
| Amounts receivable within one year | 40/41 | €43,866 | €24,520 | -€19,346 | -44.1% |
| Trade receivables | 40 | €30,200 | €17,520 | -€12,680 | -42.0% |
| Other amounts receivable | 41 | €13,667 | €7,000 | -€6,667 | -48.8% |
| Current investments | 50/53 | €16,000 | €21,000 | +€5,000 | +31.3% |
| Cash at bank and in hand | 54/58 | €27,719 | €67,481 | +€39,762 | +143.4% |
| Deferred charges and accrued income | 490/1 | €360 | €372 | +€12 | +3.4% |
| Total equity and liabilities | 10/49 | €102,740 | €121,201 | +€18,461 | +18.0% |
| Equity | 10/15 | €56,665 | €84,002 | +€27,338 | +48.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €54,244 | €71,602 | +€17,359 | +32.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €52,384 | €69,742 | +€17,359 | +33.1% |
| Profit (loss) carried forward | 14 | -€9,979 | - | +€9,979 | |
| Amounts payable | 17/49 | €46,075 | €37,198 | -€8,877 | -19.3% |
| Amounts payable within one year | 42/48 | €46,075 | €37,198 | -€8,877 | -19.3% |
| Trade debts | 44 | €651 | €3,494 | +€2,843 | +436.6% |
| Suppliers | 440/4 | €651 | €3,494 | +€2,843 | +436.6% |
| Taxes, remuneration and social security | 45 | €10,098 | €18,075 | +€7,977 | +79.0% |
| Taxes | 450/3 | €10,098 | €18,075 | +€7,977 | +79.0% |
| Other amounts payable | 47/48 | €35,326 | €15,630 | -€19,697 | -55.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,967 | €6,967 | = | 0.0% |
| Other operating charges | 640/8 | €1,398 | €1,639 | +€241 | +17.2% |
| Gross operating margin | 9900 | €8,343 | €45,539 | +€37,197 | +445.9% |
| Operating profit (loss) | 9901 | -€23 | €36,933 | +€36,956 | |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €474 | €212 | -€262 | -55.3% |
| Recurring financial charges | 65 | €474 | €212 | -€262 | -55.3% |
| Profit (loss) for the period before taxes | 9903 | -€496 | €36,723 | +€37,219 | |
| Income taxes | 67/77 | €260 | €9,385 | +€9,125 | +3503.0% |
| Profit (loss) for the period | 9904 | -€757 | €27,338 | +€28,094 | |
| Profit (loss) for the period to be appropriated | 9905 | -€757 | €27,338 | +€28,094 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.