BISOUS: 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.
BISOUS
Largest movements
- Stocks and contracts +€17,434
up €17,434 (+91.3%), from €19,091 to €36,525
- Cash +€9,543
up €9,543 (+100.7%), from €9,476 to €19,019
mainly Other debts (+€19,724) and Receivables within one year (+€4,395)
- Receivables within one year -€4,395
down €4,395 (-92.8%), from €4,735 to €340
- Tangible fixed assets -€803
down €803 (-8.0%), from €10,073 to €9,270
of which Plant, machinery and equipment: -€1,400
- Other debts +€19,724
up €19,724 (+41.1%), from €48,044 to €67,768
- Tax, wage and social debts +€1,498
up €1,498 (+54.3%), from €2,762 to €4,260
- Gross operating margin +€9,401
up €9,401, from -€3,852 to €5,549
- Depreciation +€1,597
up €1,597 (+69.3%), from €2,304 to €3,901
- Other operating charges +€1,577
up €1,577 (+3155.0%), from €50 to €1,627
- Financial charges +€184
up €184 (+34.7%), from €530 to €714
- Financial income -€144
down €144 (-87.2%), from €165 to €21
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 | €47,793 | €68,968 | +€21,175 | +44.3% |
| Fixed assets | 21/28 | €14,196 | €12,793 | -€1,403 | -9.9% |
| Intangible fixed assets | 21 | €2,623 | €2,023 | -€600 | -22.9% |
| Tangible fixed assets | 22/27 | €10,073 | €9,270 | -€803 | -8.0% |
| Land and buildings | 22 | - | €1,647 | +€1,647 | |
| Plant, machinery and equipment | 23 | €6,120 | €4,720 | -€1,400 | -22.9% |
| Furniture and vehicles | 24 | €3,953 | €2,903 | -€1,050 | -26.6% |
| Financial fixed assets | 28 | €1,500 | €1,500 | = | 0.0% |
| Current assets | 29/58 | €33,597 | €56,175 | +€22,578 | +67.2% |
| Stocks and contracts in progress | 3 | €19,091 | €36,525 | +€17,434 | +91.3% |
| Stocks | 30/36 | €19,091 | €36,525 | +€17,434 | +91.3% |
| Amounts receivable within one year | 40/41 | €4,735 | €340 | -€4,395 | -92.8% |
| Trade receivables | 40 | €4,735 | €340 | -€4,395 | -92.8% |
| Cash at bank and in hand | 54/58 | €9,476 | €19,019 | +€9,543 | +100.7% |
| Deferred charges and accrued income | 490/1 | €295 | €291 | -€4 | -1.2% |
| Total equity and liabilities | 10/49 | €47,793 | €68,968 | +€21,175 | +44.3% |
| Equity | 10/15 | -€3,571 | -€4,244 | -€673 | -18.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,571 | -€7,244 | -€673 | -10.2% |
| Amounts payable | 17/49 | €51,364 | €73,212 | +€21,848 | +42.5% |
| Amounts payable within one year | 42/48 | €51,364 | €73,212 | +€21,848 | +42.5% |
| Trade debts | 44 | €559 | €1,184 | +€626 | +112.0% |
| Suppliers | 440/4 | €559 | €1,184 | +€626 | +112.0% |
| Taxes, remuneration and social security | 45 | €2,762 | €4,260 | +€1,498 | +54.3% |
| Taxes | 450/3 | €2,762 | €4,260 | +€1,498 | +54.3% |
| Other amounts payable | 47/48 | €48,044 | €67,768 | +€19,724 | +41.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,304 | €3,901 | +€1,597 | +69.3% |
| Other operating charges | 640/8 | €50 | €1,627 | +€1,577 | +3155.0% |
| Gross operating margin | 9900 | -€3,852 | €5,549 | +€9,401 | |
| Operating profit (loss) | 9901 | -€6,206 | €20 | +€6,226 | |
| Financial income | 75/76B | €165 | €21 | -€144 | -87.2% |
| Recurring financial income | 75 | €165 | €21 | -€144 | -87.2% |
| Financial charges | 65/66B | €530 | €714 | +€184 | +34.7% |
| Recurring financial charges | 65 | €530 | €714 | +€184 | +34.7% |
| Profit (loss) for the period before taxes | 9903 | -€6,571 | -€673 | +€5,898 | +89.8% |
| Profit (loss) for the period | 9904 | -€6,571 | -€673 | +€5,898 | +89.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,571 | -€673 | +€5,898 | +89.8% |
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 11 October 2026 via checked.be.