BIST EXPRESS: 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.
BIST EXPRESS
Largest movements
- Receivables within one year -€182
down €182 (-100.0%), from €182 to €0
of which Trade receivables: -€182
- Cash -€26
down €26 (-26.0%), from €101 to €74
mainly Net result for the year (-€2,722) and Trade debts (-€201)
- Profit (loss) carried forward -€2,722
down €2,722 (-4.5%), from -€61,050 to -€63,772
- Other debts +€2,715
up €2,715 (+7.1%), from €37,983 to €40,698
- Trade debts -€201
down €201 (-4.2%), from €4,749 to €4,548
- Other operating charges -€491
down €491 (-46.7%), from €1,051 to €560
- Gross operating margin +€90
up €90 (+5.5%), from -€1,631 to -€1,542
- Financial charges -€23
down €23 (-3.6%), from €643 to €620
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €282 | €74 | -€208 | -73.6% |
| Current assets | 29/58 | €282 | €74 | -€208 | -73.6% |
| Amounts receivable within one year | 40/41 | €182 | €0 | -€182 | -100.0% |
| Trade receivables | 40 | €182 | €0 | -€182 | -100.0% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €101 | €74 | -€26 | -26.0% |
| Total equity and liabilities | 10/49 | €282 | €74 | -€208 | -73.6% |
| Equity | 10/15 | -€42,450 | -€45,172 | -€2,722 | -6.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€61,050 | -€63,772 | -€2,722 | -4.5% |
| Amounts payable | 17/49 | €42,732 | €45,247 | +€2,515 | +5.9% |
| Amounts payable within one year | 42/48 | €42,732 | €45,247 | +€2,515 | +5.9% |
| Trade debts | 44 | €4,749 | €4,548 | -€201 | -4.2% |
| Suppliers | 440/4 | €4,749 | €4,548 | -€201 | -4.2% |
| Other amounts payable | 47/48 | €37,983 | €40,698 | +€2,715 | +7.1% |
| Other operating charges | 640/8 | €1,051 | €560 | -€491 | -46.7% |
| Gross operating margin | 9900 | -€1,631 | -€1,542 | +€90 | +5.5% |
| Operating profit (loss) | 9901 | -€2,682 | -€2,102 | +€580 | +21.6% |
| Financial charges | 65/66B | €643 | €620 | -€23 | -3.6% |
| Recurring financial charges | 65 | €643 | €620 | -€23 | -3.6% |
| Profit (loss) for the period before taxes | 9903 | -€3,326 | -€2,722 | +€604 | +18.1% |
| Profit (loss) for the period | 9904 | -€3,326 | -€2,722 | +€604 | +18.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,326 | -€2,722 | +€604 | +18.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.