Cabinet BISY: 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.
Cabinet BISY
Largest movements
- Current investments -€60,000
down €60,000 (-50.4%), from €119,141 to €59,141
- Cash +€52,753
up €52,753 (+115%), from €45,888 to €98,641
mainly Current investments (+€60,000) and Other debts (+€37,233)
- Tangible fixed assets +€15,538
up €15,538 (+39.5%), from €39,311 to €54,849
of which Furniture and vehicles: +€20,075
- Other debts +€37,233
new in 2025: €37,233
- Reserves -€23,140
down €23,140 (-15.2%), from €152,260 to €129,120
- Trade debts -€10,444
down €10,444 (-91.1%), from €11,469 to €1,026
- Gross operating margin -€21,883
down €21,883 (-55.6%), from €39,367 to €17,484
- Taxes -€8,678
down €8,678 (-66.1%), from €13,129 to €4,451
- Depreciation +€2,722
up €2,722 (+29.5%), from €9,230 to €11,952
- Financial income -€716
down €716 (-7.9%), from €9,064 to €8,348
- Other operating charges +€463
up €463 (+32.0%), from €1,449 to €1,912
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 | €565,503 | €568,759 | +€3,256 | +0.6% |
| Fixed assets | 21/28 | €43,811 | €59,349 | +€15,538 | +35.5% |
| Tangible fixed assets | 22/27 | €39,311 | €54,849 | +€15,538 | +39.5% |
| Furniture and vehicles | 24 | €4,975 | €25,050 | +€20,075 | +404% |
| Other tangible fixed assets | 26 | €34,336 | €29,799 | -€4,537 | -13.2% |
| Financial fixed assets | 28 | €4,500 | €4,500 | = | 0.0% |
| Current assets | 29/58 | €521,692 | €509,410 | -€12,283 | -2.4% |
| Amounts receivable after more than one year | 29 | €316,679 | €315,112 | -€1,567 | -0.5% |
| Other amounts receivable | 291 | €316,679 | €315,112 | -€1,567 | -0.5% |
| Amounts receivable within one year | 40/41 | €30,039 | €26,722 | -€3,317 | -11.0% |
| Trade receivables | 40 | €2,275 | €1,775 | -€500 | -22.0% |
| Other amounts receivable | 41 | €27,764 | €24,947 | -€2,817 | -10.1% |
| Current investments | 50/53 | €119,141 | €59,141 | -€60,000 | -50.4% |
| Cash at bank and in hand | 54/58 | €45,888 | €98,641 | +€52,753 | +115% |
| Deferred charges and accrued income | 490/1 | €9,947 | €9,795 | -€152 | -1.5% |
| Total equity and liabilities | 10/49 | €565,503 | €568,759 | +€3,256 | +0.6% |
| Equity | 10/15 | €545,494 | €522,356 | -€23,138 | -4.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €152,260 | €129,120 | -€23,140 | -15.2% |
| Distributable reserves | 133 | €152,260 | €129,120 | -€23,140 | -15.2% |
| Profit (loss) carried forward | 14 | €380,834 | €380,836 | +€2 | 0.0% |
| Amounts payable | 17/49 | €20,009 | €46,403 | +€26,393 | +132% |
| Amounts payable within one year | 42/48 | €20,009 | €45,603 | +€25,593 | +128% |
| Financial debts | 43 | €5,000 | €5,058 | +€58 | +1.2% |
| Credit institutions | 430/8 | €5,000 | €5,058 | +€58 | +1.2% |
| Trade debts | 44 | €11,469 | €1,026 | -€10,444 | -91.1% |
| Suppliers | 440/4 | €11,469 | €1,026 | -€10,444 | -91.1% |
| Taxes, remuneration and social security | 45 | €3,540 | €2,286 | -€1,254 | -35.4% |
| Taxes | 450/3 | €3,540 | €686 | -€2,854 | -80.6% |
| Remuneration and social security | 454/9 | - | €1,600 | +€1,600 | |
| Other amounts payable | 47/48 | - | €37,233 | +€37,233 | |
| Accrued charges and deferred income | 492/3 | - | €800 | +€800 | |
| Non-recurring operating income | 76A | - | €6,000 | +€6,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,230 | €11,952 | +€2,722 | +29.5% |
| Other operating charges | 640/8 | €1,449 | €1,912 | +€463 | +32.0% |
| Gross operating margin | 9900 | €39,367 | €17,484 | -€21,883 | -55.6% |
| Operating profit (loss) | 9901 | €28,688 | €3,620 | -€25,068 | -87.4% |
| Financial income | 75/76B | €9,064 | €8,348 | -€716 | -7.9% |
| Recurring financial income | 75 | €9,064 | €8,348 | -€716 | -7.9% |
| Financial charges | 65/66B | €628 | €655 | +€27 | +4.3% |
| Recurring financial charges | 65 | €628 | €655 | +€27 | +4.3% |
| Profit (loss) for the period before taxes | 9903 | €37,124 | €11,313 | -€25,811 | -69.5% |
| Income taxes | 67/77 | €13,129 | €4,451 | -€8,678 | -66.1% |
| Profit (loss) for the period | 9904 | €23,995 | €6,862 | -€17,133 | -71.4% |
| Profit (loss) for the period to be appropriated | 9905 | €23,995 | €6,862 | -€17,133 | -71.4% |
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 24 October 2026 via checked.be.