BISTON CONSULTING: 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.
BISTON CONSULTING
Largest movements
- Cash +€67,640
up €67,640 (+39.3%), from €172,066 to €239,706
mainly Other debts (+€199,402) and Net result for the year (+€68,245)
- Receivables within one year -€11,226
down €11,226 (-58.0%), from €19,342 to €8,115
of which Trade receivables: -€14,203
- Other debts +€199,402
up €199,402 (+4098.6%), from €4,865 to €204,267
- Profit (loss) carried forward -€172,069
no longer reported in 2025 (was €172,069)
- Tax, wage and social debts +€28,759
up €28,759 (+254.8%), from €11,289 to €40,047
- Gross operating margin -€25,993
down €25,993 (-22.6%), from €115,209 to €89,216
- Taxes -€5,604
down €5,604 (-24.2%), from €23,134 to €17,531
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 | €193,664 | €249,883 | +€56,218 | +29.0% |
| Fixed assets | 21/28 | €1,288 | €1,125 | -€163 | -12.6% |
| Tangible fixed assets | 22/27 | €1,288 | €1,125 | -€163 | -12.6% |
| Furniture and vehicles | 24 | €1,288 | €1,125 | -€163 | -12.6% |
| Current assets | 29/58 | €192,376 | €248,757 | +€56,381 | +29.3% |
| Amounts receivable within one year | 40/41 | €19,342 | €8,115 | -€11,226 | -58.0% |
| Trade receivables | 40 | €14,377 | €174 | -€14,203 | -98.8% |
| Other amounts receivable | 41 | €4,965 | €7,941 | +€2,977 | +60.0% |
| Cash at bank and in hand | 54/58 | €172,066 | €239,706 | +€67,640 | +39.3% |
| Deferred charges and accrued income | 490/1 | €968 | €936 | -€32 | -3.3% |
| Total equity and liabilities | 10/49 | €193,664 | €249,883 | +€56,218 | +29.0% |
| Equity | 10/15 | €176,069 | €4,000 | -€172,069 | -97.7% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €172,069 | - | -€172,069 | |
| Amounts payable | 17/49 | €17,595 | €245,883 | +€228,288 | +1297.5% |
| Amounts payable within one year | 42/48 | €16,835 | €245,533 | +€228,698 | +1358.5% |
| Trade debts | 44 | €681 | €1,218 | +€537 | +78.8% |
| Suppliers | 440/4 | €681 | €1,218 | +€537 | +78.8% |
| Taxes, remuneration and social security | 45 | €11,289 | €40,047 | +€28,759 | +254.8% |
| Taxes | 450/3 | €11,289 | €40,047 | +€28,759 | +254.8% |
| Other amounts payable | 47/48 | €4,865 | €204,267 | +€199,402 | +4098.6% |
| Accrued charges and deferred income | 492/3 | €760 | €350 | -€410 | -53.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €933 | €1,013 | +€80 | +8.6% |
| Other operating charges | 640/8 | €242 | €242 | -€0 | 0.0% |
| Gross operating margin | 9900 | €115,209 | €89,216 | -€25,993 | -22.6% |
| Operating profit (loss) | 9901 | €114,033 | €87,961 | -€26,073 | -22.9% |
| Financial charges | 65/66B | €2,282 | €2,185 | -€97 | -4.2% |
| Recurring financial charges | 65 | €2,282 | €2,185 | -€97 | -4.2% |
| Profit (loss) for the period before taxes | 9903 | €111,751 | €85,776 | -€25,976 | -23.2% |
| Income taxes | 67/77 | €23,134 | €17,531 | -€5,604 | -24.2% |
| Profit (loss) for the period | 9904 | €88,617 | €68,245 | -€20,372 | -23.0% |
| Profit (loss) for the period to be appropriated | 9905 | €88,617 | €68,245 | -€20,372 | -23.0% |
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 11 October 2026 via checked.be.