BIE ME: 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.
BIE ME
Largest movements
- Cash +€12,823
up €12,823 (+105%), from €12,244 to €25,067
mainly Debts after one year (+€9,719) and Trade debts (+€8,890)
- Tangible fixed assets +€6,747
up €6,747 (+177%), from €3,802 to €10,549
- Stocks and contracts -€5,993
down €5,993 (-21.0%), from €28,573 to €22,580
- Receivables within one year -€4,601
down €4,601 (-41.1%), from €11,194 to €6,593
of which Trade receivables: -€7,093
- Profit (loss) carried forward -€11,078
new in 2025: -€11,078
- Debts after one year +€9,719
new in 2025: €9,719
- Trade debts +€8,890
up €8,890 (+205%), from €4,330 to €13,220
- Current portion of long-term debt +€3,285
up €3,285 (+206%), from €1,595 to €4,880
- Other debts -€1,371
down €1,371 (-14.3%), from €9,613 to €8,242
- Gross operating margin -€19,096
down €19,096 (-45.3%), from €42,141 to €23,045
- Taxes -€2,051
down €2,051 (-83.3%), from €2,463 to €412
- Financial charges -€855
down €855 (-60.2%), from €1,421 to €566
- Staff costs -€667
down €667 (-2.2%), from €30,005 to €29,338
- Financial income -€461
down €461 (-64.7%), from €713 to €252
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 | €57,276 | €66,056 | +€8,780 | +15.3% |
| Fixed assets | 21/28 | €3,802 | €10,549 | +€6,747 | +177% |
| Tangible fixed assets | 22/27 | €3,802 | €10,549 | +€6,747 | +177% |
| Furniture and vehicles | 24 | €3,802 | €10,549 | +€6,747 | +177% |
| Current assets | 29/58 | €53,474 | €55,507 | +€2,033 | +3.8% |
| Stocks and contracts in progress | 3 | €28,573 | €22,580 | -€5,993 | -21.0% |
| Stocks | 30/36 | €28,573 | €22,580 | -€5,993 | -21.0% |
| Amounts receivable within one year | 40/41 | €11,194 | €6,593 | -€4,601 | -41.1% |
| Trade receivables | 40 | €8,794 | €1,701 | -€7,093 | -80.7% |
| Other amounts receivable | 41 | €2,400 | €4,892 | +€2,492 | +104% |
| Cash at bank and in hand | 54/58 | €12,244 | €25,067 | +€12,823 | +105% |
| Deferred charges and accrued income | 490/1 | €1,463 | €1,267 | -€196 | -13.4% |
| Total equity and liabilities | 10/49 | €57,276 | €66,056 | +€8,780 | +15.3% |
| Equity | 10/15 | €33,801 | €22,723 | -€11,078 | -32.8% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €23,801 | €23,801 | = | 0.0% |
| Distributable reserves | 133 | €23,801 | €23,801 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€11,078 | -€11,078 | |
| Amounts payable | 17/49 | €23,475 | €43,333 | +€19,858 | +84.6% |
| Amounts payable after more than one year | 17 | - | €9,719 | +€9,719 | |
| Financial debts | 170/4 | - | €9,719 | +€9,719 | |
| Amounts payable within one year | 42/48 | €23,475 | €33,614 | +€10,139 | +43.2% |
| Current portion of amounts payable after more than one year | 42 | €1,595 | €4,880 | +€3,285 | +206% |
| Trade debts | 44 | €4,330 | €13,220 | +€8,890 | +205% |
| Suppliers | 440/4 | €4,330 | €13,220 | +€8,890 | +205% |
| Taxes, remuneration and social security | 45 | €7,937 | €7,272 | -€665 | -8.4% |
| Taxes | 450/3 | €2,190 | €560 | -€1,630 | -74.4% |
| Remuneration and social security | 454/9 | €5,747 | €6,712 | +€965 | +16.8% |
| Other amounts payable | 47/48 | €9,613 | €8,242 | -€1,371 | -14.3% |
| Remuneration, social security and pensions | 62 | €30,005 | €29,338 | -€667 | -2.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,892 | €2,075 | +€183 | +9.7% |
| Other operating charges | 640/8 | €1,704 | €1,282 | -€422 | -24.8% |
| Non-recurring operating charges | 66A | - | €702 | +€702 | |
| Gross operating margin | 9900 | €42,141 | €23,045 | -€19,096 | -45.3% |
| Operating profit (loss) | 9901 | €8,540 | -€10,352 | -€18,892 | |
| Financial income | 75/76B | €713 | €252 | -€461 | -64.7% |
| Recurring financial income | 75 | €713 | €252 | -€461 | -64.7% |
| Financial charges | 65/66B | €1,421 | €566 | -€855 | -60.2% |
| Recurring financial charges | 65 | €1,421 | €566 | -€855 | -60.2% |
| Profit (loss) for the period before taxes | 9903 | €7,832 | -€10,666 | -€18,498 | |
| Income taxes | 67/77 | €2,463 | €412 | -€2,051 | -83.3% |
| Profit (loss) for the period | 9904 | €5,369 | -€11,078 | -€16,447 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,369 | -€11,078 | -€16,447 |
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 17 October 2026 via checked.be.