BISQUE: 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.
BISQUE
Largest movements
- Cash +€11,771
up €11,771 (+32.5%), from €36,225 to €47,996
mainly Tax, wage and social debts (+€23,513) and Other debts (+€18,536)
- Receivables within one year -€10,668
down €10,668 (-63.8%), from €16,708 to €6,041
of which Other amounts receivable: -€13,031
- Financial fixed assets +€2,860
up €2,860 (+143.0%), from €2,000 to €4,860
- Tangible fixed assets -€909
down €909 (-62.3%), from €1,458 to €549
of which Plant, machinery and equipment: -€909
- Profit (loss) carried forward -€26,216
down €26,216 (-29.5%), from -€88,978 to -€115,194
- Tax, wage and social debts +€23,513
up €23,513 (+1073.6%), from €2,190 to €25,704
of which Taxes: +€24,713
- Other debts +€18,536
up €18,536 (+61.8%), from €30,000 to €48,536
- Advances received -€8,891
down €8,891 (-22.5%), from €39,555 to €30,664
- Trade debts -€3,889
down €3,889 (-77.4%), from €5,024 to €1,135
- Gross operating margin -€29,734
down €29,734, from €7,848 to -€21,887
- Financial charges +€2,204
up €2,204 (+180.0%), from €1,225 to €3,429
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €56,391 | €59,445 | +€3,054 | +5.4% |
| Fixed assets | 21/28 | €3,458 | €5,409 | +€1,951 | +56.4% |
| Tangible fixed assets | 22/27 | €1,458 | €549 | -€909 | -62.3% |
| Plant, machinery and equipment | 23 | €1,458 | €549 | -€909 | -62.3% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Financial fixed assets | 28 | €2,000 | €4,860 | +€2,860 | +143.0% |
| Current assets | 29/58 | €52,933 | €54,036 | +€1,103 | +2.1% |
| Amounts receivable within one year | 40/41 | €16,708 | €6,041 | -€10,668 | -63.8% |
| Trade receivables | 40 | €3,637 | €6,000 | +€2,363 | +65.0% |
| Other amounts receivable | 41 | €13,071 | €41 | -€13,031 | -99.7% |
| Cash at bank and in hand | 54/58 | €36,225 | €47,996 | +€11,771 | +32.5% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €56,391 | €59,445 | +€3,054 | +5.4% |
| Equity | 10/15 | -€20,378 | -€46,594 | -€26,216 | -128.6% |
| Contributions | 10/11 | €68,600 | €68,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€88,978 | -€115,194 | -€26,216 | -29.5% |
| Amounts payable | 17/49 | €76,770 | €106,039 | +€29,270 | +38.1% |
| Amounts payable within one year | 42/48 | €76,770 | €106,039 | +€29,270 | +38.1% |
| Trade debts | 44 | €5,024 | €1,135 | -€3,889 | -77.4% |
| Suppliers | 440/4 | €5,024 | €1,135 | -€3,889 | -77.4% |
| Advances received on contracts in progress | 46 | €39,555 | €30,664 | -€8,891 | -22.5% |
| Taxes, remuneration and social security | 45 | €2,190 | €25,704 | +€23,513 | +1073.6% |
| Taxes | 450/3 | €990 | €25,704 | +€24,713 | +2495.7% |
| Remuneration and social security | 454/9 | €1,200 | €0 | -€1,200 | -100.0% |
| Other amounts payable | 47/48 | €30,000 | €48,536 | +€18,536 | +61.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,126 | €909 | -€217 | -19.3% |
| Other operating charges | 640/8 | €101 | €102 | +€1 | +1.0% |
| Gross operating margin | 9900 | €7,848 | -€21,887 | -€29,734 | |
| Operating profit (loss) | 9901 | €6,621 | -€22,898 | -€29,518 | |
| Financial income | 75/76B | €23 | €111 | +€88 | +381.3% |
| Recurring financial income | 75 | €23 | €111 | +€88 | +381.3% |
| Financial charges | 65/66B | €1,225 | €3,429 | +€2,204 | +180.0% |
| Recurring financial charges | 65 | €1,225 | €3,429 | +€2,204 | +180.0% |
| Profit (loss) for the period before taxes | 9903 | €5,419 | -€26,216 | -€31,635 | |
| Profit (loss) for the period | 9904 | €5,419 | -€26,216 | -€31,635 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,419 | -€26,216 | -€31,635 |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.