B(i)e: 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.
What changed
B(i)e
NACE 46.150, Agents in the wholesale of furniture, household goods and hardware
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€14,380
2024 · €9,683+€4,696
Equity
€80,645
2024 · €78,265+€2,380
Cash
€9,105
2024 · €6,986+€2,119
Balance sheet total
€346,517
2024 · €365,185-€18,667
Largest movements
Assets
- Tangible fixed assets -€11,022
down €11,022 (-3.4%), from €319,479 to €308,457
of which Land and buildings: -€10,696
- Stocks and contracts -€7,709
down €7,709 (-70.5%), from €10,938 to €3,230
Equity and liabilities
- Trade debts -€22,238
no longer reported in 2025 (was €22,238)
- Debts after one year -€18,735
down €18,735 (-7.6%), from €245,732 to €226,997
- Other debts +€13,569
new in 2025: €13,569
- Tax, wage and social debts +€5,366
new in 2025: €5,366
Income statement
- Gross operating margin +€26,461
up €26,461 (+64.0%), from €41,339 to €67,799
- Other operating charges +€19,258
up €19,258 (+450%), from €4,276 to €23,534
- Write-downs +€3,028
new in 2025: €3,028
- Taxes +€2,386
up €2,386 (+80.4%), from €2,967 to €5,352
- Staff costs -€2,084
down €2,084 (-61.8%), from €3,372 to €1,288
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.
Result 2024
€9,683
Gross operating margin
+€26,461
Staff costs
+€2,084
Depreciation
+€1,631
Write-downs
-€3,028
Other operating charges
-€19,258
Financial income
+€309
Financial charges
-€1,116
Taxes
-€2,386
Result 2025
€14,380
raises the resultlowers the result
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.
From operations
+€35,076
Investment
-€2,530
Financing
-€30,427
Cash 2024
€6,986
From operations (derived)
+€35,076
Net result for the year
+€14,380
Depreciation
+€13,551
Stocks and contracts
+€7,709
Receivables within one year
+€3,161
Deferred charges and accrued income
-€1,104
Trade debts
-€22,238
Tax, wage and social debts
+€5,366
Other debts
+€13,569
Accrued charges and deferred income
+€683
Investment (derived)
-€2,530
Investment in fixed assets (net)
-€2,530
Financing
-€30,427
Debts after one year
-€18,735
Current portion of long-term debt
+€308
Contributions, distributions and other
-€12,000
Cash 2025
€9,105
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €365,185 | €346,517 | -€18,667 | -5.1% |
| Fixed assets | 21/28 | €323,979 | €312,957 | -€11,022 | -3.4% |
| Tangible fixed assets | 22/27 | €319,479 | €308,457 | -€11,022 | -3.4% |
| Land and buildings | 22 | €302,763 | €292,067 | -€10,696 | -3.5% |
| Plant, machinery and equipment | 23 | €4,006 | €5,504 | +€1,497 | +37.4% |
| Furniture and vehicles | 24 | €12,709 | €10,887 | -€1,823 | -14.3% |
| Financial fixed assets | 28 | €4,500 | €4,500 | = | 0.0% |
| Current assets | 29/58 | €41,206 | €33,560 | -€7,646 | -18.6% |
| Stocks and contracts in progress | 3 | €10,938 | €3,230 | -€7,709 | -70.5% |
| Stocks | 30/36 | €10,938 | €3,230 | -€7,709 | -70.5% |
| Amounts receivable within one year | 40/41 | €22,214 | €19,053 | -€3,161 | -14.2% |
| Trade receivables | 40 | €11,065 | €17,057 | +€5,992 | +54.2% |
| Other amounts receivable | 41 | €11,150 | €1,996 | -€9,153 | -82.1% |
| Cash at bank and in hand | 54/58 | €6,986 | €9,105 | +€2,119 | +30.3% |
| Deferred charges and accrued income | 490/1 | €1,068 | €2,172 | +€1,104 | +103% |
| Total equity and liabilities | 10/49 | €365,185 | €346,517 | -€18,667 | -5.1% |
| Equity | 10/15 | €78,265 | €80,645 | +€2,380 | +3.0% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €53,265 | €55,645 | +€2,380 | +4.5% |
| Distributable reserves | 133 | €53,265 | €55,645 | +€2,380 | +4.5% |
| Amounts payable | 17/49 | €286,920 | €265,873 | -€21,047 | -7.3% |
| Amounts payable after more than one year | 17 | €245,732 | €226,997 | -€18,735 | -7.6% |
| Financial debts | 170/4 | €245,732 | €226,997 | -€18,735 | -7.6% |
| Amounts payable within one year | 42/48 | €40,665 | €37,671 | -€2,995 | -7.4% |
| Current portion of amounts payable after more than one year | 42 | €18,427 | €18,735 | +€308 | +1.7% |
| Trade debts | 44 | €22,238 | - | -€22,238 | |
| Suppliers | 440/4 | €22,238 | - | -€22,238 | |
| Taxes, remuneration and social security | 45 | - | €5,366 | +€5,366 | |
| Taxes | 450/3 | - | €5,366 | +€5,366 | |
| Other amounts payable | 47/48 | - | €13,569 | +€13,569 | |
| Accrued charges and deferred income | 492/3 | €523 | €1,205 | +€683 | +131% |
| Remuneration, social security and pensions | 62 | €3,372 | €1,288 | -€2,084 | -61.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,182 | €13,551 | -€1,631 | -10.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €3,028 | +€3,028 | |
| Other operating charges | 640/8 | €4,276 | €23,534 | +€19,258 | +450% |
| Gross operating margin | 9900 | €41,339 | €67,799 | +€26,461 | +64.0% |
| Operating profit (loss) | 9901 | €18,509 | €26,398 | +€7,889 | +42.6% |
| Financial income | 75/76B | €282 | €590 | +€309 | +110% |
| Recurring financial income | 75 | €282 | €590 | +€309 | +110% |
| Financial charges | 65/66B | €6,141 | €7,257 | +€1,116 | +18.2% |
| Recurring financial charges | 65 | €6,141 | €7,257 | +€1,116 | +18.2% |
| Profit (loss) for the period before taxes | 9903 | €12,650 | €19,732 | +€7,082 | +56.0% |
| Income taxes | 67/77 | €2,967 | €5,352 | +€2,386 | +80.4% |
| Profit (loss) for the period | 9904 | €9,683 | €14,380 | +€4,696 | +48.5% |
| Profit (loss) for the period to be appropriated | 9905 | €9,683 | €14,380 | +€4,696 | +48.5% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.