BISTAN: 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.
BISTAN
Largest movements
- Cash +€14,747
up €14,747 (+111.8%), from €13,190 to €27,937
mainly Net result for the year (+€14,303) and Advances received (+€5,960)
- Receivables within one year +€437
new in 2025: €437
- Profit (loss) carried forward +€14,303
up €14,303 (+4.1%), from -€349,696 to -€335,393
- Debts after one year -€7,400
down €7,400 (-3.4%), from €218,012 to €210,612
- Advances received +€5,960
up €5,960 (+108.6%), from €5,490 to €11,450
- Trade debts +€2,744
up €2,744 (+28.3%), from €9,702 to €12,446
- Tax, wage and social debts -€416
no longer reported in 2025 (was €416)
- Gross operating margin +€2,131
up €2,131 (+12.6%), from €16,878 to €19,008
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 | €13,287 | €28,474 | +€15,188 | +114.3% |
| Current assets | 29/58 | €13,287 | €28,474 | +€15,188 | +114.3% |
| Amounts receivable within one year | 40/41 | - | €437 | +€437 | |
| Other amounts receivable | 41 | - | €437 | +€437 | |
| Cash at bank and in hand | 54/58 | €13,190 | €27,937 | +€14,747 | +111.8% |
| Deferred charges and accrued income | 490/1 | €97 | €100 | +€3 | +3.2% |
| Total equity and liabilities | 10/49 | €13,287 | €28,474 | +€15,188 | +114.3% |
| Equity | 10/15 | -€224,696 | -€210,393 | +€14,303 | +6.4% |
| Contributions | 10/11 | €125,000 | €125,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€349,696 | -€335,393 | +€14,303 | +4.1% |
| Amounts payable | 17/49 | €237,983 | €238,868 | +€884 | +0.4% |
| Amounts payable after more than one year | 17 | €218,012 | €210,612 | -€7,400 | -3.4% |
| Other amounts payable | 178/9 | €218,012 | €210,612 | -€7,400 | -3.4% |
| Amounts payable within one year | 42/48 | €15,608 | €23,896 | +€8,288 | +53.1% |
| Trade debts | 44 | €9,702 | €12,446 | +€2,744 | +28.3% |
| Suppliers | 440/4 | €9,702 | €12,446 | +€2,744 | +28.3% |
| Advances received on contracts in progress | 46 | €5,490 | €11,450 | +€5,960 | +108.6% |
| Taxes, remuneration and social security | 45 | €416 | - | -€416 | |
| Taxes | 450/3 | €416 | - | -€416 | |
| Accrued charges and deferred income | 492/3 | €4,364 | €4,360 | -€4 | -0.1% |
| Other operating charges | 640/8 | €387 | €397 | +€10 | +2.6% |
| Gross operating margin | 9900 | €16,878 | €19,008 | +€2,131 | +12.6% |
| Operating profit (loss) | 9901 | €16,491 | €18,612 | +€2,121 | +12.9% |
| Financial charges | 65/66B | €4,391 | €4,309 | -€83 | -1.9% |
| Recurring financial charges | 65 | €4,391 | €4,309 | -€83 | -1.9% |
| Profit (loss) for the period before taxes | 9903 | €12,100 | €14,303 | +€2,204 | +18.2% |
| Profit (loss) for the period | 9904 | €12,100 | €14,303 | +€2,204 | +18.2% |
| Profit (loss) for the period to be appropriated | 9905 | €12,100 | €14,303 | +€2,204 | +18.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.