DE BIST: 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.
DE BIST
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Other debts +€52,500
up €52,500 (+31.6%), from €166,373 to €218,873
- Profit (loss) carried forward -€31,669
down €31,669 (-29.0%), from -€109,313 to -€140,982
- Short-term financial debts -€14,582
down €14,582 (-5.2%), from €279,585 to €265,003
- Trade debts -€6,874
no longer reported in 2025 (was €6,874)
- Gross operating margin -€28,755
down €28,755, from €17,778 to -€10,977
- Other operating charges -€1,675
down €1,675 (-18.6%), from €9,019 to €7,344
- Financial income +€1,523
up €1,523 (+373.3%), from €408 to €1,931
- Financial charges -€265
down €265 (-1.7%), from €15,544 to €15,279
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 | €655,379 | €654,754 | -€625 | -0.1% |
| Fixed assets | 21/28 | €641,684 | €641,684 | -€0 | 0.0% |
| Tangible fixed assets | 22/27 | €641,684 | €641,684 | -€0 | 0.0% |
| Land and buildings | 22 | €641,684 | €641,684 | -€0 | 0.0% |
| Current assets | 29/58 | €13,695 | €13,070 | -€625 | -4.6% |
| Amounts receivable within one year | 40/41 | €6,128 | €6,094 | -€34 | -0.6% |
| Other amounts receivable | 41 | €6,128 | €6,094 | -€34 | -0.6% |
| Cash at bank and in hand | 54/58 | €7,567 | €6,976 | -€591 | -7.8% |
| Total equity and liabilities | 10/49 | €655,379 | €654,754 | -€625 | -0.1% |
| Equity | 10/15 | €202,547 | €170,878 | -€31,669 | -15.6% |
| Contributions | 10/11 | €310,000 | €310,000 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€109,313 | -€140,982 | -€31,669 | -29.0% |
| Amounts payable | 17/49 | €452,832 | €483,875 | +€31,043 | +6.9% |
| Amounts payable within one year | 42/48 | €452,832 | €483,875 | +€31,043 | +6.9% |
| Financial debts | 43 | €279,585 | €265,003 | -€14,582 | -5.2% |
| Credit institutions | 430/8 | €279,585 | €265,003 | -€14,582 | -5.2% |
| Trade debts | 44 | €6,874 | - | -€6,874 | |
| Suppliers | 440/4 | €6,874 | - | -€6,874 | |
| Other amounts payable | 47/48 | €166,373 | €218,873 | +€52,500 | +31.6% |
| Other operating charges | 640/8 | €9,019 | €7,344 | -€1,675 | -18.6% |
| Gross operating margin | 9900 | €17,778 | -€10,977 | -€28,755 | |
| Operating profit (loss) | 9901 | €8,759 | -€18,321 | -€27,080 | |
| Financial income | 75/76B | €408 | €1,931 | +€1,523 | +373.3% |
| Recurring financial income | 75 | €408 | €1,931 | +€1,523 | +373.3% |
| Financial charges | 65/66B | €15,544 | €15,279 | -€265 | -1.7% |
| Recurring financial charges | 65 | €15,544 | €15,279 | -€265 | -1.7% |
| Profit (loss) for the period before taxes | 9903 | -€6,377 | -€31,669 | -€25,292 | -396.6% |
| Profit (loss) for the period | 9904 | -€6,377 | -€31,669 | -€25,292 | -396.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,377 | -€31,669 | -€25,292 | -396.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.