BISS: what changed
Two fiscal 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
- Current investments +€94,500
up €94,500 (+17.2%), from €549,500 to €644,000
- Cash -€24,127
down €24,127 (-26.2%), from €91,975 to €67,848
mainly Current investments (-€94,500) and Other debts (-€38,854)
- Deferred charges and accrued income -€14,479
down €14,479 (-79.2%), from €18,281 to €3,802
- Reserves +€96,013
up €96,013 (+17.5%), from €548,622 to €644,635
of which Distributable reserves: +€96,013
- Other debts -€38,854
down €38,854 (-100.0%), from €38,854 to €0
- Tax, wage and social debts +€10,695
up €10,695 (+166.8%), from €6,410 to €17,105
- Gross operating margin +€9,794
up €9,794 (+8.1%), from €121,278 to €131,072
- Financial income -€7,602
down €7,602 (-38.7%), from €19,665 to €12,063
- Taxes +€3,973
up €3,973 (+9.5%), from €41,781 to €45,754
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 | €689,106 | €750,335 | +€61,229 | +8.9% |
| Current assets | 29/58 | €689,106 | €750,335 | +€61,229 | +8.9% |
| Stocks and contracts in progress | 3 | €20,899 | €20,899 | = | 0.0% |
| Stocks | 30/36 | €20,899 | €20,899 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €8,451 | €13,786 | +€5,335 | +63.1% |
| Trade receivables | 40 | €8,184 | €8,477 | +€293 | +3.6% |
| Other amounts receivable | 41 | €267 | €5,309 | +€5,042 | +1886.9% |
| Current investments | 50/53 | €549,500 | €644,000 | +€94,500 | +17.2% |
| Cash at bank and in hand | 54/58 | €91,975 | €67,848 | -€24,127 | -26.2% |
| Deferred charges and accrued income | 490/1 | €18,281 | €3,802 | -€14,479 | -79.2% |
| Total equity and liabilities | 10/49 | €689,106 | €750,335 | +€61,229 | +8.9% |
| Equity | 10/15 | €635,163 | €731,176 | +€96,013 | +15.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €548,622 | €644,635 | +€96,013 | +17.5% |
| Tax-exempt reserves | 132 | €428 | €428 | = | 0.0% |
| Distributable reserves | 133 | €548,195 | €644,208 | +€96,013 | +17.5% |
| Profit (loss) carried forward | 14 | €67,941 | €67,941 | = | 0.0% |
| Amounts payable | 17/49 | €53,943 | €19,159 | -€34,784 | -64.5% |
| Amounts payable within one year | 42/48 | €47,949 | €18,576 | -€29,373 | -61.3% |
| Trade debts | 44 | €2,685 | €1,471 | -€1,214 | -45.2% |
| Suppliers | 440/4 | €2,685 | €1,471 | -€1,214 | -45.2% |
| Taxes, remuneration and social security | 45 | €6,410 | €17,105 | +€10,695 | +166.8% |
| Taxes | 450/3 | €6,410 | €17,105 | +€10,695 | +166.8% |
| Other amounts payable | 47/48 | €38,854 | €0 | -€38,854 | -100.0% |
| Accrued charges and deferred income | 492/3 | €5,993 | €582 | -€5,411 | -90.3% |
| Other operating charges | 640/8 | €1,139 | €1,190 | +€52 | +4.5% |
| Non-recurring operating charges | 66A | €10,026 | €0 | -€10,026 | -100.0% |
| Gross operating margin | 9900 | €121,278 | €131,072 | +€9,794 | +8.1% |
| Operating profit (loss) | 9901 | €110,113 | €129,882 | +€19,769 | +18.0% |
| Financial income | 75/76B | €19,665 | €12,063 | -€7,602 | -38.7% |
| Recurring financial income | 75 | €19,665 | €12,063 | -€7,602 | -38.7% |
| Financial charges | 65/66B | €812 | €178 | -€634 | -78.1% |
| Recurring financial charges | 65 | €812 | €178 | -€634 | -78.1% |
| Profit (loss) for the period before taxes | 9903 | €128,966 | €141,768 | +€12,801 | +9.9% |
| Income taxes | 67/77 | €41,781 | €45,754 | +€3,973 | +9.5% |
| Profit (loss) for the period | 9904 | €87,185 | €96,013 | +€8,828 | +10.1% |
| Profit (loss) for the period to be appropriated | 9905 | €87,185 | €96,013 | +€8,828 | +10.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.