BISAC: what changed
BISAC
Largest movements
- Receivables within one year +€1,783
up €1,783 (+1.5%), from €121,921 to €123,704
- Cash -€1,646
down €1,646 (-96.2%), from €1,710 to €64
mainly Net result for the year (-€2,099) and Receivables within one year (-€1,783)
- Trade debts +€2,326
new in 2025: €2,326
- Profit (loss) carried forward -€2,099
down €2,099 (-5.6%), from -€37,761 to -€39,860
- Other operating charges -€1,634
down €1,634 (-93.3%), from €1,752 to €118
- Gross operating margin +€841
up €841 (+31.5%), from -€2,666 to -€1,825
- Depreciation -€468
no longer reported in 2025 (was €468)
- Financial charges +€99
up €99 (+172%), from €57 to €156
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €123,631 | €123,768 | +€137 | +0.1% |
| Current assets | 29/58 | €123,631 | €123,768 | +€137 | +0.1% |
| Amounts receivable within one year | 40/41 | €121,921 | €123,704 | +€1,783 | +1.5% |
| Other amounts receivable | 41 | €121,921 | €123,704 | +€1,783 | +1.5% |
| Cash at bank and in hand | 54/58 | €1,710 | €64 | -€1,646 | -96.2% |
| Total equity and liabilities | 10/49 | €123,631 | €123,768 | +€137 | +0.1% |
| Equity | 10/15 | €52,593 | €50,493 | -€2,099 | -4.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €77,953 | €77,953 | = | 0.0% |
| 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 | €76,093 | €76,093 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€37,761 | -€39,860 | -€2,099 | -5.6% |
| Amounts payable | 17/49 | €71,038 | €73,275 | +€2,236 | +3.1% |
| Amounts payable within one year | 42/48 | €71,038 | €73,275 | +€2,236 | +3.1% |
| Trade debts | 44 | - | €2,326 | +€2,326 | |
| Suppliers | 440/4 | - | €2,326 | +€2,326 | |
| Other amounts payable | 47/48 | €71,038 | €70,949 | -€89 | -0.1% |
| Non-recurring operating income | 76A | €6,522 | - | -€6,522 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €468 | - | -€468 | |
| Other operating charges | 640/8 | €1,752 | €118 | -€1,634 | -93.3% |
| Gross operating margin | 9900 | -€2,666 | -€1,825 | +€841 | +31.5% |
| Operating profit (loss) | 9901 | -€4,885 | -€1,943 | +€2,942 | +60.2% |
| Financial charges | 65/66B | €57 | €156 | +€99 | +172% |
| Recurring financial charges | 65 | €57 | €156 | +€99 | +172% |
| Profit (loss) for the period before taxes | 9903 | -€4,942 | -€2,099 | +€2,843 | +57.5% |
| Profit (loss) for the period | 9904 | -€4,942 | -€2,099 | +€2,843 | +57.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,942 | -€2,099 | +€2,843 | +57.5% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.