BA' BIEK: 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.
BA' BIEK
Largest movements
- Tangible fixed assets -€158,538
down €158,538 (-98.7%), from €160,565 to €2,028
of which Plant, machinery and equipment: -€104,150
- Cash +€13,153
up €13,153 (+655%), from €2,009 to €15,163
mainly Investment in fixed assets (net) (+€156,889) and Net result for the year (+€84,092)
- Receivables within one year -€1,680
down €1,680 (-96.4%), from €1,742 to €62
of which Trade receivables: -€1,648
- Debts after one year -€136,697
no longer reported in 2025 (was €136,697)
- Other debts -€86,342
down €86,342 (-94.8%), from €91,042 to €4,700
- Profit (loss) carried forward +€84,092
up €84,092 (+99.4%), from -€84,604 to -€513
- Current portion of long-term debt -€9,689
no longer reported in 2025 (was €9,689)
- Gross operating margin +€269,620
up €269,620, from -€23,108 to €246,511
- Other operating charges +€157,578
new in 2025: €157,578
- Depreciation -€17,981
down €17,981 (-91.6%), from €19,629 to €1,648
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 | €165,097 | €17,252 | -€147,845 | -89.6% |
| Fixed assets | 21/28 | €160,565 | €2,028 | -€158,538 | -98.7% |
| Tangible fixed assets | 22/27 | €160,565 | €2,028 | -€158,538 | -98.7% |
| Land and buildings | 22 | €52,740 | - | -€52,740 | |
| Plant, machinery and equipment | 23 | €104,150 | - | -€104,150 | |
| Furniture and vehicles | 24 | €3,676 | €2,028 | -€1,648 | -44.8% |
| Current assets | 29/58 | €4,532 | €15,224 | +€10,692 | +236% |
| Stocks and contracts in progress | 3 | €781 | - | -€781 | |
| Stocks | 30/36 | €781 | - | -€781 | |
| Amounts receivable within one year | 40/41 | €1,742 | €62 | -€1,680 | -96.4% |
| Trade receivables | 40 | €1,648 | - | -€1,648 | |
| Other amounts receivable | 41 | €93 | €62 | -€32 | -33.7% |
| Cash at bank and in hand | 54/58 | €2,009 | €15,163 | +€13,153 | +655% |
| Total equity and liabilities | 10/49 | €165,097 | €17,252 | -€147,845 | -89.6% |
| Equity | 10/15 | -€74,604 | €9,487 | +€84,092 | |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€84,604 | -€513 | +€84,092 | +99.4% |
| Amounts payable | 17/49 | €239,702 | €7,765 | -€231,937 | -96.8% |
| Amounts payable after more than one year | 17 | €136,697 | - | -€136,697 | |
| Financial debts | 170/4 | €136,697 | - | -€136,697 | |
| Amounts payable within one year | 42/48 | €103,004 | €7,765 | -€95,239 | -92.5% |
| Current portion of amounts payable after more than one year | 42 | €9,689 | - | -€9,689 | |
| Trade debts | 44 | €2,274 | €3,065 | +€791 | +34.8% |
| Suppliers | 440/4 | €2,274 | €3,065 | +€791 | +34.8% |
| Other amounts payable | 47/48 | €91,042 | €4,700 | -€86,342 | -94.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,629 | €1,648 | -€17,981 | -91.6% |
| Other operating charges | 640/8 | - | €157,578 | +€157,578 | |
| Gross operating margin | 9900 | -€23,108 | €246,511 | +€269,620 | |
| Operating profit (loss) | 9901 | -€42,738 | €87,285 | +€130,022 | |
| Financial charges | 65/66B | €2,938 | €3,193 | +€255 | +8.7% |
| Recurring financial charges | 65 | €2,938 | €3,193 | +€255 | +8.7% |
| Profit (loss) for the period before taxes | 9903 | -€45,676 | €84,092 | +€129,768 | |
| Profit (loss) for the period | 9904 | -€45,676 | €84,092 | +€129,768 | |
| Profit (loss) for the period to be appropriated | 9905 | -€45,676 | €84,092 | +€129,768 |
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 19 October 2026 via checked.be.