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BisschOPS: 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.

What changed

BisschOPS

BE 0728.462.674
NACE 62.200, Computer consultancy and computer facilities management
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€36,197
2024 · €40,182-€3,985
Equity
€17,761
2024 · €78,246-€60,485
Cash
€17,896
2024 · €28,142-€10,246
Balance sheet total
€77,776
2024 · €81,750-€3,974

Largest movements

2024 to 2025
Assets
  • Cash -€10,246

    down €10,246 (-36.4%), from €28,142 to €17,896

    mainly Contributions, distributions and other (-€96,682) and Investment in fixed assets (net) (-€19,094)

  • Tangible fixed assets +€7,567

    up €7,567 (+24.7%), from €30,603 to €38,170

    of which Land and buildings: +€16,351

  • Receivables within one year -€1,296

    down €1,296 (-6.0%), from €21,727 to €20,431

    of which Other amounts receivable: -€2,000

Equity and liabilities
  • Profit (loss) carried forward -€59,614

    no longer reported in 2025 (was €59,614)

  • Other debts +€41,508

    up €41,508 (+10,325%), from €402 to €41,910

  • Tax, wage and social debts +€11,459

    up €11,459 (+372%), from €3,080 to €14,539

    of which Taxes: +€11,660

  • Short-term financial debts +€2,636

    up €2,636 (+11,982%), from €22 to €2,658

  • Trade debts +€908

    new in 2025: €908

Income statement
  • Depreciation +€3,773

    up €3,773 (+48.7%), from €7,754 to €11,527

  • Gross operating margin -€1,023

    down €1,023 (-1.7%), from €60,813 to €59,790

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €40,182
Gross operating margin -€1,023
Depreciation -€3,773
Other operating charges +€205
Financial income +€37
Financial charges +€312
Taxes +€257
Result 2025 €36,197
raises the resultlowers the result

Derived cash bridge

cash 2024 to 2025

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.

From operations +€102,894
Investment -€19,094
Financing -€94,046
Cash 2024 €28,142
Net result for the year +€36,197
Depreciation +€11,527
Receivables within one year +€1,296
Deferred charges and accrued income -€1
Trade debts +€908
Tax, wage and social debts +€11,459
Other debts +€41,508
Investment in fixed assets (net) -€19,094
Short-term financial debts +€2,636
Contributions, distributions and other -€96,682
Cash 2025 €17,896
brings cash intakes cash out
Every line side by side 43 lines
Line Code 2024 2025 Change %
Total assets 20/58 €81,750 €77,776 -€3,974 -4.9%
Fixed assets 21/28 €30,983 €38,550 +€7,567 +24.4%
Tangible fixed assets 22/27 €30,603 €38,170 +€7,567 +24.7%
Land and buildings 22 €9,500 €25,851 +€16,351 +172%
Plant, machinery and equipment 23 €14,437 €10,604 -€3,833 -26.5%
Furniture and vehicles 24 €6,666 €1,715 -€4,951 -74.3%
Financial fixed assets 28 €380 €380 = 0.0%
Current assets 29/58 €50,767 €39,226 -€11,541 -22.7%
Amounts receivable within one year 40/41 €21,727 €20,431 -€1,296 -6.0%
Trade receivables 40 €19,727 €20,431 +€704 +3.6%
Other amounts receivable 41 €2,000 - -€2,000
Cash at bank and in hand 54/58 €28,142 €17,896 -€10,246 -36.4%
Deferred charges and accrued income 490/1 €898 €899 +€1 +0.1%
Total equity and liabilities 10/49 €81,750 €77,776 -€3,974 -4.9%
Equity 10/15 €78,246 €17,761 -€60,485 -77.3%
Contributions 10/11 €1,500 €1,500 = 0.0%
Reserves 13 €17,132 €16,261 -€871 -5.1%
Tax-exempt reserves 132 €17,132 €16,261 -€871 -5.1%
Profit (loss) carried forward 14 €59,614 - -€59,614
Amounts payable 17/49 €3,504 €60,015 +€56,511 +1,613%
Amounts payable within one year 42/48 €3,504 €60,015 +€56,511 +1,613%
Financial debts 43 €22 €2,658 +€2,636 +11,982%
Credit institutions 430/8 €22 €2,658 +€2,636 +11,982%
Trade debts 44 - €908 +€908
Suppliers 440/4 - €908 +€908
Taxes, remuneration and social security 45 €3,080 €14,539 +€11,459 +372%
Taxes 450/3 €2,879 €14,539 +€11,660 +405%
Remuneration and social security 454/9 €201 - -€201
Other amounts payable 47/48 €402 €41,910 +€41,508 +10,325%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €7,754 €11,527 +€3,773 +48.7%
Other operating charges 640/8 €976 €771 -€205 -21.0%
Gross operating margin 9900 €60,813 €59,790 -€1,023 -1.7%
Operating profit (loss) 9901 €52,083 €47,492 -€4,591 -8.8%
Financial income 75/76B €28 €65 +€37 +132%
Recurring financial income 75 €28 €65 +€37 +132%
Financial charges 65/66B €544 €232 -€312 -57.4%
Recurring financial charges 65 €544 €232 -€312 -57.4%
Profit (loss) for the period before taxes 9903 €51,567 €47,325 -€4,242 -8.2%
Income taxes 67/77 €11,385 €11,128 -€257 -2.3%
Profit (loss) for the period 9904 €40,182 €36,197 -€3,985 -9.9%
Transfer from tax-exempt reserves 789 - €871 +€871
Transfer to tax-exempt reserves 689 €3,367 - -€3,367
Profit (loss) for the period to be appropriated 9905 €36,815 €37,068 +€253 +0.7%

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 27 October 2026 via checked.be.