Bispo Corp: 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.
Bispo Corp
Largest movements
- Cash +€45,058
up €45,058 (+535%), from €8,424 to €53,481
mainly Net result for the year (+€84,350) and Other debts (+€31,199)
- Receivables within one year +€25,771
up €25,771 (+78.8%), from €32,704 to €58,474
of which Trade receivables: +€25,064
- Tangible fixed assets -€3,861
down €3,861 (-67.8%), from €5,693 to €1,832
of which Furniture and vehicles: -€3,103
- Profit (loss) carried forward +€34,350
up €34,350 (+191%), from €18,030 to €52,380
- Other debts +€31,199
up €31,199 (+220%), from €14,208 to €45,407
- Tax, wage and social debts +€6,000
up €6,000 (+200%), from €3,000 to €9,000
- Trade debts -€4,581
down €4,581 (-60.4%), from €7,582 to €3,001
- Turnover -€316,293
no longer reported in 2025 (was €316,293)
- Purchases and services -€290,373
no longer reported in 2025 (was €290,373)
- Gross operating margin +€77,587
up €77,587 (+298%), from €26,038 to €103,625
- Financial charges +€7,733
up €7,733 (+2,550%), from €303 to €8,036
- Staff costs +€3,917
new in 2025: €3,917
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 | €46,820 | €113,788 | +€66,968 | +143% |
| Fixed assets | 21/28 | €5,693 | €1,832 | -€3,861 | -67.8% |
| Tangible fixed assets | 22/27 | €5,693 | €1,832 | -€3,861 | -67.8% |
| Plant, machinery and equipment | 23 | €2,023 | €1,265 | -€757 | -37.4% |
| Furniture and vehicles | 24 | €3,670 | €567 | -€3,103 | -84.6% |
| Current assets | 29/58 | €41,127 | €111,956 | +€70,828 | +172% |
| Amounts receivable within one year | 40/41 | €32,704 | €58,474 | +€25,771 | +78.8% |
| Trade receivables | 40 | €25,604 | €50,668 | +€25,064 | +97.9% |
| Other amounts receivable | 41 | €7,100 | €7,806 | +€706 | +9.9% |
| Cash at bank and in hand | 54/58 | €8,424 | €53,481 | +€45,058 | +535% |
| Total equity and liabilities | 10/49 | €46,820 | €113,788 | +€66,968 | +143% |
| Equity | 10/15 | €22,030 | €56,380 | +€34,350 | +156% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,030 | €52,380 | +€34,350 | +191% |
| Amounts payable | 17/49 | €24,790 | €57,408 | +€32,618 | +132% |
| Amounts payable within one year | 42/48 | €24,790 | €57,408 | +€32,618 | +132% |
| Trade debts | 44 | €7,582 | €3,001 | -€4,581 | -60.4% |
| Suppliers | 440/4 | €7,582 | €3,001 | -€4,581 | -60.4% |
| Taxes, remuneration and social security | 45 | €3,000 | €9,000 | +€6,000 | +200% |
| Taxes | 450/3 | €3,000 | €9,000 | +€6,000 | +200% |
| Other amounts payable | 47/48 | €14,208 | €45,407 | +€31,199 | +220% |
| Turnover | 70 | €316,293 | - | -€316,293 | |
| Goods, raw materials, services and sundry goods | 60/61 | €290,373 | - | -€290,373 | |
| Remuneration, social security and pensions | 62 | - | €3,917 | +€3,917 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,359 | €3,861 | +€502 | +15.0% |
| Other operating charges | 640/8 | €1,106 | €652 | -€454 | -41.1% |
| Gross operating margin | 9900 | €26,038 | €103,625 | +€77,587 | +298% |
| Operating profit (loss) | 9901 | €21,574 | €95,196 | +€73,622 | +341% |
| Financial charges | 65/66B | €303 | €8,036 | +€7,733 | +2,550% |
| Recurring financial charges | 65 | €303 | €8,036 | +€7,733 | +2,550% |
| Profit (loss) for the period before taxes | 9903 | €21,270 | €87,160 | +€65,890 | +310% |
| Income taxes | 67/77 | €6,385 | €2,810 | -€3,575 | -56.0% |
| Profit (loss) for the period | 9904 | €14,885 | €84,350 | +€69,465 | +467% |
| Profit (loss) for the period to be appropriated | 9905 | €14,885 | €84,350 | +€69,465 | +467% |
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 28 October 2026 via checked.be.