BISTRINUM: 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.
BISTRINUM
Largest movements
- Cash +€14,634
up €14,634 (+13.8%), from €105,796 to €120,430
mainly Net result for the year (+€6,763) and Other debts (+€5,618)
- Stocks and contracts -€2,658
no longer reported in 2025 (was €2,658)
- Receivables within one year -€1,584
down €1,584 (-25.9%), from €6,115 to €4,530
of which Other amounts receivable: -€1,901
- Reserves +€6,763
up €6,763 (+6.9%), from €98,527 to €105,290
- Other debts +€5,618
up €5,618 (+533%), from €1,054 to €6,672
- Gross operating margin -€48,873
down €48,873 (-57.5%), from €85,001 to €36,128
- Staff costs -€39,586
down €39,586 (-70.1%), from €56,467 to €16,881
- Taxes -€2,577
down €2,577 (-36.7%), from €7,027 to €4,450
- Depreciation +€1,240
up €1,240 (+64.7%), from €1,915 to €3,155
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 | €142,650 | €153,865 | +€11,216 | +7.9% |
| Fixed assets | 21/28 | €28,081 | €27,972 | -€109 | -0.4% |
| Tangible fixed assets | 22/27 | €28,081 | €27,972 | -€109 | -0.4% |
| Plant, machinery and equipment | 23 | €28,081 | €22,647 | -€5,434 | -19.4% |
| Furniture and vehicles | 24 | - | €1,709 | +€1,709 | |
| Other tangible fixed assets | 26 | - | €3,616 | +€3,616 | |
| Current assets | 29/58 | €114,569 | €125,894 | +€11,325 | +9.9% |
| Stocks and contracts in progress | 3 | €2,658 | - | -€2,658 | |
| Stocks | 30/36 | €2,658 | - | -€2,658 | |
| Amounts receivable within one year | 40/41 | €6,115 | €4,530 | -€1,584 | -25.9% |
| Trade receivables | 40 | €1,264 | €1,581 | +€316 | +25.0% |
| Other amounts receivable | 41 | €4,851 | €2,950 | -€1,901 | -39.2% |
| Cash at bank and in hand | 54/58 | €105,796 | €120,430 | +€14,634 | +13.8% |
| Deferred charges and accrued income | 490/1 | - | €933 | +€933 | |
| Total equity and liabilities | 10/49 | €142,650 | €153,865 | +€11,216 | +7.9% |
| Equity | 10/15 | €132,627 | €139,390 | +€6,763 | +5.1% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €98,527 | €105,290 | +€6,763 | +6.9% |
| Distributable reserves | 133 | €98,527 | €105,290 | +€6,763 | +6.9% |
| Profit (loss) carried forward | 14 | €13,640 | €13,640 | = | 0.0% |
| Amounts payable | 17/49 | €10,023 | €14,476 | +€4,453 | +44.4% |
| Amounts payable within one year | 42/48 | €10,023 | €14,476 | +€4,453 | +44.4% |
| Trade debts | 44 | €4,350 | €3,575 | -€775 | -17.8% |
| Suppliers | 440/4 | €4,350 | €3,575 | -€775 | -17.8% |
| Taxes, remuneration and social security | 45 | €4,619 | €4,229 | -€390 | -8.4% |
| Taxes | 450/3 | €2,714 | €1,196 | -€1,519 | -56.0% |
| Remuneration and social security | 454/9 | €1,905 | €3,034 | +€1,129 | +59.2% |
| Other amounts payable | 47/48 | €1,054 | €6,672 | +€5,618 | +533% |
| Remuneration, social security and pensions | 62 | €56,467 | €16,881 | -€39,586 | -70.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,915 | €3,155 | +€1,240 | +64.7% |
| Other operating charges | 640/8 | €785 | €1,039 | +€254 | +32.4% |
| Non-recurring operating charges | 66A | - | €3,064 | +€3,064 | |
| Gross operating margin | 9900 | €85,001 | €36,128 | -€48,873 | -57.5% |
| Operating profit (loss) | 9901 | €25,834 | €11,990 | -€13,845 | -53.6% |
| Financial income | 75/76B | €24 | €286 | +€262 | +1,099% |
| Recurring financial income | 75 | €24 | €286 | +€262 | +1,099% |
| Financial charges | 65/66B | €1,111 | €1,062 | -€48 | -4.3% |
| Recurring financial charges | 65 | €1,111 | €1,062 | -€48 | -4.3% |
| Profit (loss) for the period before taxes | 9903 | €24,748 | €11,213 | -€13,534 | -54.7% |
| Income taxes | 67/77 | €7,027 | €4,450 | -€2,577 | -36.7% |
| Profit (loss) for the period | 9904 | €17,721 | €6,763 | -€10,958 | -61.8% |
| Profit (loss) for the period to be appropriated | 9905 | €17,721 | €6,763 | -€10,958 | -61.8% |
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 17 October 2026 via checked.be.