BISS: 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.
BISS
Largest movements
- Tangible fixed assets -€28,891
down €28,891 (-30.2%), from €95,591 to €66,700
of which Furniture and vehicles: -€28,176
- Receivables within one year -€13,637
down €13,637 (-96.6%), from €14,117 to €480
of which Trade receivables: -€14,117
- Other debts -€23,647
down €23,647 (-58.5%), from €40,450 to €16,803
- Profit (loss) carried forward -€10,651
down €10,651 (-12.8%), from €82,986 to €72,335
- Tax, wage and social debts -€6,950
down €6,950 (-100.0%), from €6,950 to €0
- Gross operating margin -€92,954
down €92,954 (-86.2%), from €107,805 to €14,851
- Taxes -€6,725
down €6,725 (-100.0%), from €6,725 to €0
- Financial charges -€5,897
down €5,897 (-96.3%), from €6,126 to €229
of which Non-recurring financial charges: -€5,908
- Depreciation -€4,977
down €4,977 (-29.5%), from €16,862 to €11,885
- Other operating charges -€1,409
down €1,409 (-31.8%), from €4,431 to €3,022
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 | €199,459 | €158,982 | -€40,477 | -20.3% |
| Fixed assets | 21/28 | €95,591 | €66,700 | -€28,891 | -30.2% |
| Tangible fixed assets | 22/27 | €95,591 | €66,700 | -€28,891 | -30.2% |
| Land and buildings | 22 | €43,908 | €43,908 | +€0 | 0.0% |
| Plant, machinery and equipment | 23 | €1,167 | €451 | -€716 | -61.3% |
| Furniture and vehicles | 24 | €50,516 | €22,340 | -€28,176 | -55.8% |
| Current assets | 29/58 | €103,868 | €92,282 | -€11,586 | -11.2% |
| Amounts receivable within one year | 40/41 | €14,117 | €480 | -€13,637 | -96.6% |
| Trade receivables | 40 | €14,117 | €0 | -€14,117 | -100.0% |
| Other amounts receivable | 41 | - | €480 | +€480 | |
| Current investments | 50/53 | €11,224 | €12,269 | +€1,045 | +9.3% |
| Cash at bank and in hand | 54/58 | €78,527 | €78,023 | -€504 | -0.6% |
| Deferred charges and accrued income | 490/1 | - | €1,510 | +€1,510 | |
| Total equity and liabilities | 10/49 | €199,459 | €158,982 | -€40,477 | -20.3% |
| Equity | 10/15 | €151,156 | €140,506 | -€10,650 | -7.0% |
| Contributions | 10/11 | €61,973 | €61,973 | +€0 | 0.0% |
| Capital | 10 | €61,973 | €61,973 | +€0 | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | +€0 | 0.0% |
| Reserves | 13 | €6,197 | €6,197 | +€0 | 0.0% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | +€0 | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | +€0 | 0.0% |
| Profit (loss) carried forward | 14 | €82,986 | €72,335 | -€10,651 | -12.8% |
| Amounts payable | 17/49 | €48,303 | €18,475 | -€29,828 | -61.8% |
| Amounts payable within one year | 42/48 | €48,303 | €18,475 | -€29,828 | -61.8% |
| Trade debts | 44 | €903 | €1,672 | +€769 | +85.2% |
| Suppliers | 440/4 | €903 | €1,672 | +€769 | +85.2% |
| Taxes, remuneration and social security | 45 | €6,950 | €0 | -€6,950 | -100.0% |
| Taxes | 450/3 | €6,950 | €0 | -€6,950 | -100.0% |
| Other amounts payable | 47/48 | €40,450 | €16,803 | -€23,647 | -58.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,862 | €11,885 | -€4,977 | -29.5% |
| Other operating charges | 640/8 | €4,431 | €3,022 | -€1,409 | -31.8% |
| Non-recurring operating charges | 66A | - | €10,808 | +€10,808 | |
| Gross operating margin | 9900 | €107,805 | €14,851 | -€92,954 | -86.2% |
| Operating profit (loss) | 9901 | €86,512 | -€10,864 | -€97,376 | |
| Financial income | 75/76B | - | €442 | +€442 | |
| Recurring financial income | 75 | - | €442 | +€442 | |
| Financial charges | 65/66B | €6,126 | €229 | -€5,897 | -96.3% |
| Recurring financial charges | 65 | €218 | €229 | +€11 | +5.1% |
| Non-recurring financial charges | 66B | €5,908 | - | -€5,908 | |
| Profit (loss) for the period before taxes | 9903 | €80,386 | -€10,651 | -€91,037 | |
| Income taxes | 67/77 | €6,725 | €0 | -€6,725 | -100.0% |
| Profit (loss) for the period | 9904 | €73,661 | -€10,651 | -€84,312 | |
| Profit (loss) for the period to be appropriated | 9905 | €73,661 | -€10,651 | -€84,312 |
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 10 October 2026 via checked.be.