BisschOPS: 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.
BisschOPS
Largest movements
- Cash -€10,246
down €10,246 (-36.4%), from €28,142 to €17,896
mainly Contributions, distributions and other (-€96,682) and Investment in fixed assets (net) (-€19,094)
- Tangible fixed assets +€7,567
up €7,567 (+24.7%), from €30,603 to €38,170
of which Land and buildings: +€16,351
- Receivables within one year -€1,296
down €1,296 (-6.0%), from €21,727 to €20,431
of which Other amounts receivable: -€2,000
- Profit (loss) carried forward -€59,614
no longer reported in 2025 (was €59,614)
- Other debts +€41,508
up €41,508 (+10,325%), from €402 to €41,910
- Tax, wage and social debts +€11,459
up €11,459 (+372%), from €3,080 to €14,539
of which Taxes: +€11,660
- Short-term financial debts +€2,636
up €2,636 (+11,982%), from €22 to €2,658
- Trade debts +€908
new in 2025: €908
- Depreciation +€3,773
up €3,773 (+48.7%), from €7,754 to €11,527
- Gross operating margin -€1,023
down €1,023 (-1.7%), from €60,813 to €59,790
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 | €81,750 | €77,776 | -€3,974 | -4.9% |
| Fixed assets | 21/28 | €30,983 | €38,550 | +€7,567 | +24.4% |
| Tangible fixed assets | 22/27 | €30,603 | €38,170 | +€7,567 | +24.7% |
| Land and buildings | 22 | €9,500 | €25,851 | +€16,351 | +172% |
| Plant, machinery and equipment | 23 | €14,437 | €10,604 | -€3,833 | -26.5% |
| Furniture and vehicles | 24 | €6,666 | €1,715 | -€4,951 | -74.3% |
| Financial fixed assets | 28 | €380 | €380 | = | 0.0% |
| Current assets | 29/58 | €50,767 | €39,226 | -€11,541 | -22.7% |
| Amounts receivable within one year | 40/41 | €21,727 | €20,431 | -€1,296 | -6.0% |
| Trade receivables | 40 | €19,727 | €20,431 | +€704 | +3.6% |
| Other amounts receivable | 41 | €2,000 | - | -€2,000 | |
| Cash at bank and in hand | 54/58 | €28,142 | €17,896 | -€10,246 | -36.4% |
| Deferred charges and accrued income | 490/1 | €898 | €899 | +€1 | +0.1% |
| Total equity and liabilities | 10/49 | €81,750 | €77,776 | -€3,974 | -4.9% |
| Equity | 10/15 | €78,246 | €17,761 | -€60,485 | -77.3% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €17,132 | €16,261 | -€871 | -5.1% |
| Tax-exempt reserves | 132 | €17,132 | €16,261 | -€871 | -5.1% |
| Profit (loss) carried forward | 14 | €59,614 | - | -€59,614 | |
| Amounts payable | 17/49 | €3,504 | €60,015 | +€56,511 | +1,613% |
| Amounts payable within one year | 42/48 | €3,504 | €60,015 | +€56,511 | +1,613% |
| Financial debts | 43 | €22 | €2,658 | +€2,636 | +11,982% |
| Credit institutions | 430/8 | €22 | €2,658 | +€2,636 | +11,982% |
| Trade debts | 44 | - | €908 | +€908 | |
| Suppliers | 440/4 | - | €908 | +€908 | |
| Taxes, remuneration and social security | 45 | €3,080 | €14,539 | +€11,459 | +372% |
| Taxes | 450/3 | €2,879 | €14,539 | +€11,660 | +405% |
| Remuneration and social security | 454/9 | €201 | - | -€201 | |
| Other amounts payable | 47/48 | €402 | €41,910 | +€41,508 | +10,325% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,754 | €11,527 | +€3,773 | +48.7% |
| Other operating charges | 640/8 | €976 | €771 | -€205 | -21.0% |
| Gross operating margin | 9900 | €60,813 | €59,790 | -€1,023 | -1.7% |
| Operating profit (loss) | 9901 | €52,083 | €47,492 | -€4,591 | -8.8% |
| Financial income | 75/76B | €28 | €65 | +€37 | +132% |
| Recurring financial income | 75 | €28 | €65 | +€37 | +132% |
| Financial charges | 65/66B | €544 | €232 | -€312 | -57.4% |
| Recurring financial charges | 65 | €544 | €232 | -€312 | -57.4% |
| Profit (loss) for the period before taxes | 9903 | €51,567 | €47,325 | -€4,242 | -8.2% |
| Income taxes | 67/77 | €11,385 | €11,128 | -€257 | -2.3% |
| Profit (loss) for the period | 9904 | €40,182 | €36,197 | -€3,985 | -9.9% |
| Transfer from tax-exempt reserves | 789 | - | €871 | +€871 | |
| Transfer to tax-exempt reserves | 689 | €3,367 | - | -€3,367 | |
| Profit (loss) for the period to be appropriated | 9905 | €36,815 | €37,068 | +€253 | +0.7% |
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 27 October 2026 via checked.be.