Bisschops C&C: 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.
Bisschops C&C
Largest movements
- Cash +€48,461
up €48,461 (+86.0%), from €56,340 to €104,802
mainly Net result for the year (+€85,199) and Tax, wage and social debts (+€10,762)
- Receivables within one year +€41,689
up €41,689 (+228.0%), from €18,282 to €59,971
of which Trade receivables: +€26,667
- Tangible fixed assets +€6,145
up €6,145 (+176.1%), from €3,489 to €9,634
of which Furniture and vehicles: +€6,935
- Reserves +€85,199
up €85,199 (+169.1%), from €50,387 to €135,586
- Tax, wage and social debts +€10,762
up €10,762 (+44.8%), from €24,021 to €34,783
- Gross operating margin +€50,616
up €50,616 (+75.4%), from €67,115 to €117,732
- Taxes +€10,737
up €10,737 (+82.4%), from €13,034 to €23,771
- Financial charges +€3,004
up €3,004 (+92.5%), from €3,249 to €6,254
- Depreciation +€2,276
up €2,276 (+493.9%), from €461 to €2,737
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 | €78,112 | €174,407 | +€96,295 | +123.3% |
| Fixed assets | 21/28 | €3,489 | €9,634 | +€6,145 | +176.1% |
| Tangible fixed assets | 22/27 | €3,489 | €9,634 | +€6,145 | +176.1% |
| Furniture and vehicles | 24 | - | €6,935 | +€6,935 | |
| Other tangible fixed assets | 26 | €3,489 | €2,699 | -€790 | -22.6% |
| Current assets | 29/58 | €74,623 | €164,773 | +€90,150 | +120.8% |
| Amounts receivable within one year | 40/41 | €18,282 | €59,971 | +€41,689 | +228.0% |
| Trade receivables | 40 | €18,282 | €44,949 | +€26,667 | +145.9% |
| Other amounts receivable | 41 | - | €15,022 | +€15,022 | |
| Cash at bank and in hand | 54/58 | €56,340 | €104,802 | +€48,461 | +86.0% |
| Total equity and liabilities | 10/49 | €78,112 | €174,407 | +€96,295 | +123.3% |
| Equity | 10/15 | €51,387 | €136,586 | +€85,199 | +165.8% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €50,387 | €135,586 | +€85,199 | +169.1% |
| Distributable reserves | 133 | €50,387 | €135,586 | +€85,199 | +169.1% |
| Amounts payable | 17/49 | €26,725 | €37,822 | +€11,096 | +41.5% |
| Amounts payable within one year | 42/48 | €26,725 | €37,822 | +€11,096 | +41.5% |
| Trade debts | 44 | €2,544 | €3,038 | +€494 | +19.4% |
| Suppliers | 440/4 | €2,544 | €3,038 | +€494 | +19.4% |
| Taxes, remuneration and social security | 45 | €24,021 | €34,783 | +€10,762 | +44.8% |
| Taxes | 450/3 | €24,021 | €34,783 | +€10,762 | +44.8% |
| Other amounts payable | 47/48 | €160 | €0 | -€160 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €461 | €2,737 | +€2,276 | +493.9% |
| Other operating charges | 640/8 | - | €183 | +€183 | |
| Gross operating margin | 9900 | €67,115 | €117,732 | +€50,616 | +75.4% |
| Operating profit (loss) | 9901 | €66,655 | €114,812 | +€48,157 | +72.2% |
| Financial income | 75/76B | €15 | €412 | +€397 | +2644.7% |
| Recurring financial income | 75 | €15 | €412 | +€397 | +2644.7% |
| Financial charges | 65/66B | €3,249 | €6,254 | +€3,004 | +92.5% |
| Recurring financial charges | 65 | €3,249 | €6,254 | +€3,004 | +92.5% |
| Profit (loss) for the period before taxes | 9903 | €63,420 | €108,970 | +€45,549 | +71.8% |
| Income taxes | 67/77 | €13,034 | €23,771 | +€10,737 | +82.4% |
| Profit (loss) for the period | 9904 | €50,387 | €85,199 | +€34,812 | +69.1% |
| Profit (loss) for the period to be appropriated | 9905 | €50,387 | €85,199 | +€34,812 | +69.1% |
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 4 October 2026 via checked.be.