Biasem: 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.
Biasem
Largest movements
- Cash -€2,075
no longer reported in 2025 (was €2,075)
- Receivables within one year +€294
new in 2025: €294
- Trade debts -€2,620
no longer reported in 2025 (was €2,620)
- Other debts +€1,282
new in 2025: €1,282
- Profit (loss) carried forward -€444
down €444 (-12.5%), from -€3,544 to -€3,988
- Gross operating margin +€2,631
no longer reported in 2025 (was -€2,631)
- Other operating charges -€887
down €887 (-100%), from €887 to €0
From the 2023 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,075 | €294 | -€1,782 | -85.9% |
| Current assets | 29/58 | €2,075 | €294 | -€1,782 | -85.9% |
| Amounts receivable within one year | 40/41 | - | €294 | +€294 | |
| Other amounts receivable | 41 | - | €294 | +€294 | |
| Cash at bank and in hand | 54/58 | €2,075 | - | -€2,075 | |
| Total equity and liabilities | 10/49 | €2,075 | €294 | -€1,782 | -85.9% |
| Equity | 10/15 | -€544 | -€988 | -€444 | -81.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,544 | -€3,988 | -€444 | -12.5% |
| Amounts payable | 17/49 | €2,620 | €1,282 | -€1,338 | -51.1% |
| Amounts payable within one year | 42/48 | €2,620 | €1,282 | -€1,338 | -51.1% |
| Trade debts | 44 | €2,620 | - | -€2,620 | |
| Suppliers | 440/4 | €2,620 | - | -€2,620 | |
| Other amounts payable | 47/48 | - | €1,282 | +€1,282 | |
| Other operating charges | 640/8 | €887 | €0 | -€887 | -100% |
| Gross operating margin | 9900 | -€2,631 | - | +€2,631 | |
| Operating profit (loss) | 9901 | -€3,517 | €0 | +€3,517 | |
| Financial charges | 65/66B | €27 | €52 | +€25 | +94.0% |
| Recurring financial charges | 65 | €27 | €52 | +€25 | +94.0% |
| Profit (loss) for the period before taxes | 9903 | -€3,544 | -€52 | +€3,492 | +98.5% |
| Profit (loss) for the period | 9904 | -€3,544 | -€52 | +€3,492 | +98.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,544 | -€52 | +€3,492 | +98.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.