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 -€260,000
down €260,000 (-100.0%), from €260,000 to €0
- Receivables within one year +€160,766
up €160,766 (+8694.7%), from €1,849 to €162,615
of which Other amounts receivable: +€130,855
- Cash +€135,681
up €135,681 (+130.0%), from €104,374 to €240,055
mainly Current investments (+€260,000) and Net result for the year (+€148,383)
- Tangible fixed assets +€55,046
up €55,046 (+146.4%), from €37,587 to €92,634
- Reserves +€148,383
up €148,383 (+62.2%), from €238,458 to €386,841
- Debts after one year -€70,000
down €70,000 (-100.0%), from €70,000 to €0
- Tax, wage and social debts +€11,215
up €11,215 (+14.0%), from €79,944 to €91,159
- Other debts +€5,368
up €5,368 (+64.4%), from €8,330 to €13,698
- Gross operating margin -€55,768
down €55,768 (-20.7%), from €269,806 to €214,037
- Taxes -€16,667
down €16,667 (-27.5%), from €60,578 to €43,911
- Depreciation +€15,582
up €15,582 (+135.1%), from €11,531 to €27,113
- Financial income +€6,571
new in 2025: €6,571
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 | €403,810 | €495,872 | +€92,061 | +22.8% |
| Fixed assets | 21/28 | €37,587 | €92,634 | +€55,046 | +146.4% |
| Tangible fixed assets | 22/27 | €37,587 | €92,634 | +€55,046 | +146.4% |
| Furniture and vehicles | 24 | €37,587 | €92,634 | +€55,046 | +146.4% |
| Current assets | 29/58 | €366,223 | €403,238 | +€37,015 | +10.1% |
| Amounts receivable within one year | 40/41 | €1,849 | €162,615 | +€160,766 | +8694.7% |
| Trade receivables | 40 | €1,849 | €31,760 | +€29,911 | +1617.7% |
| Other amounts receivable | 41 | - | €130,855 | +€130,855 | |
| Current investments | 50/53 | €260,000 | €0 | -€260,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €104,374 | €240,055 | +€135,681 | +130.0% |
| Deferred charges and accrued income | 490/1 | - | €568 | +€568 | |
| Total equity and liabilities | 10/49 | €403,810 | €495,872 | +€92,061 | +22.8% |
| Equity | 10/15 | €241,458 | €389,841 | +€148,383 | +61.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €238,458 | €386,841 | +€148,383 | +62.2% |
| Distributable reserves | 133 | €238,458 | €386,841 | +€148,383 | +62.2% |
| Amounts payable | 17/49 | €162,352 | €106,030 | -€56,322 | -34.7% |
| Amounts payable after more than one year | 17 | €70,000 | €0 | -€70,000 | -100.0% |
| Financial debts | 170/4 | €70,000 | €0 | -€70,000 | -100.0% |
| Amounts payable within one year | 42/48 | €92,352 | €106,030 | +€13,678 | +14.8% |
| Trade debts | 44 | €4,078 | €1,173 | -€2,905 | -71.2% |
| Suppliers | 440/4 | €4,078 | €1,173 | -€2,905 | -71.2% |
| Taxes, remuneration and social security | 45 | €79,944 | €91,159 | +€11,215 | +14.0% |
| Taxes | 450/3 | €79,944 | €91,159 | +€11,215 | +14.0% |
| Other amounts payable | 47/48 | €8,330 | €13,698 | +€5,368 | +64.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,531 | €27,113 | +€15,582 | +135.1% |
| Other operating charges | 640/8 | €1,240 | €1,101 | -€139 | -11.2% |
| Gross operating margin | 9900 | €269,806 | €214,037 | -€55,768 | -20.7% |
| Operating profit (loss) | 9901 | €257,035 | €185,824 | -€71,212 | -27.7% |
| Financial income | 75/76B | - | €6,571 | +€6,571 | |
| Recurring financial income | 75 | - | €6,571 | +€6,571 | |
| Financial charges | 65/66B | €69 | €101 | +€32 | +45.7% |
| Recurring financial charges | 65 | €69 | €101 | +€32 | +45.7% |
| Profit (loss) for the period before taxes | 9903 | €256,966 | €192,294 | -€64,672 | -25.2% |
| Income taxes | 67/77 | €60,578 | €43,911 | -€16,667 | -27.5% |
| Profit (loss) for the period | 9904 | €196,388 | €148,383 | -€48,005 | -24.4% |
| Profit (loss) for the period to be appropriated | 9905 | €196,388 | €148,383 | -€48,005 | -24.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.