BISTON ELECTRICITE: 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 ELECTRICITE
Largest movements
- Cash +€75,742
up €75,742 (+20.1%), from €377,133 to €452,875
mainly Net result for the year (+€105,890) and Receivables within one year (+€46,070)
- Receivables within one year -€46,070
down €46,070 (-63.5%), from €72,563 to €26,493
of which Trade receivables: -€27,983
- Reserves +€105,500
up €105,500 (+12.4%), from €852,560 to €958,060
of which Distributable reserves: +€105,500
- Other debts -€64,327
no longer reported in 2025 (was €64,327)
- Tax, wage and social debts -€34,681
down €34,681 (-68.1%), from €50,919 to €16,237
of which Taxes: -€30,195
- Gross operating margin +€42,836
up €42,836 (+40.9%), from €104,620 to €147,457
- Taxes +€20,454
up €20,454 (+89.4%), from €22,887 to €43,341
- Financial income +€16,012
up €16,012 (+191%), from €8,389 to €24,400
of which Non-recurring financial income: +€10,030
- Staff costs -€8,282
down €8,282 (-52.8%), from €15,690 to €7,409
- Other operating charges +€2,361
up €2,361 (+226%), from €1,045 to €3,407
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.
Derived cash bridge
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 | €989,225 | €1,002,926 | +€13,701 | +1.4% |
| Fixed assets | 21/28 | €32,080 | €23,228 | -€8,852 | -27.6% |
| Tangible fixed assets | 22/27 | €32,080 | €23,228 | -€8,852 | -27.6% |
| Plant, machinery and equipment | 23 | €2,800 | €1,087 | -€1,713 | -61.2% |
| Furniture and vehicles | 24 | €29,280 | €22,141 | -€7,139 | -24.4% |
| Current assets | 29/58 | €957,145 | €979,698 | +€22,553 | +2.4% |
| Amounts receivable within one year | 40/41 | €72,563 | €26,493 | -€46,070 | -63.5% |
| Trade receivables | 40 | €44,492 | €16,509 | -€27,983 | -62.9% |
| Other amounts receivable | 41 | €28,071 | €9,984 | -€18,087 | -64.4% |
| Current investments | 50/53 | €500,000 | €498,710 | -€1,290 | -0.3% |
| Cash at bank and in hand | 54/58 | €377,133 | €452,875 | +€75,742 | +20.1% |
| Deferred charges and accrued income | 490/1 | €7,448 | €1,619 | -€5,829 | -78.3% |
| Total equity and liabilities | 10/49 | €989,225 | €1,002,926 | +€13,701 | +1.4% |
| Equity | 10/15 | €865,020 | €970,910 | +€105,890 | +12.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €852,560 | €958,060 | +€105,500 | +12.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €850,700 | €956,200 | +€105,500 | +12.4% |
| Profit (loss) carried forward | 14 | €60 | €450 | +€390 | +651% |
| Amounts payable | 17/49 | €124,205 | €32,016 | -€92,189 | -74.2% |
| Amounts payable within one year | 42/48 | €124,071 | €32,016 | -€92,055 | -74.2% |
| Trade debts | 44 | €8,825 | €15,778 | +€6,953 | +78.8% |
| Suppliers | 440/4 | €8,825 | €15,778 | +€6,953 | +78.8% |
| Taxes, remuneration and social security | 45 | €50,919 | €16,237 | -€34,681 | -68.1% |
| Taxes | 450/3 | €46,432 | €16,237 | -€30,195 | -65.0% |
| Remuneration and social security | 454/9 | €4,486 | - | -€4,486 | |
| Other amounts payable | 47/48 | €64,327 | - | -€64,327 | |
| Accrued charges and deferred income | 492/3 | €134 | - | -€134 | |
| Remuneration, social security and pensions | 62 | €15,690 | €7,409 | -€8,282 | -52.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,685 | €8,852 | +€167 | +1.9% |
| Other operating charges | 640/8 | €1,045 | €3,407 | +€2,361 | +226% |
| Gross operating margin | 9900 | €104,620 | €147,457 | +€42,836 | +40.9% |
| Operating profit (loss) | 9901 | €79,200 | €127,790 | +€48,590 | +61.4% |
| Financial income | 75/76B | €8,389 | €24,400 | +€16,012 | +191% |
| Recurring financial income | 75 | €8,389 | €14,370 | +€5,982 | +71.3% |
| Non-recurring financial income | 76B | - | €10,030 | +€10,030 | |
| Financial charges | 65/66B | €2,296 | €2,959 | +€663 | +28.9% |
| Recurring financial charges | 65 | €2,296 | €2,878 | +€582 | +25.3% |
| Non-recurring financial charges | 66B | - | €81 | +€81 | |
| Profit (loss) for the period before taxes | 9903 | €85,292 | €149,231 | +€63,938 | +75.0% |
| Income taxes | 67/77 | €22,887 | €43,341 | +€20,454 | +89.4% |
| Profit (loss) for the period | 9904 | €62,406 | €105,890 | +€43,485 | +69.7% |
| Profit (loss) for the period to be appropriated | 9905 | €62,406 | €105,890 | +€43,485 | +69.7% |
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 31 October 2026 via checked.be.