BIEA: what changed
Two fiscal 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.
BIEA
Largest movements
- Tangible fixed assets -€12,000
down €12,000 (-5.3%), from €226,500 to €214,500
- Other debts -€10,452
down €10,452 (-7.0%), from €149,415 to €138,963
- Trade debts -€4,487
down €4,487 (-57.9%), from €7,750 to €3,263
- Reserves +€4,126
up €4,126 (+6.6%), from €62,908 to €67,034
of which Distributable reserves: +€4,126
- Gross operating margin -€5,651
down €5,651 (-19.4%), from €29,180 to €23,530
- Other operating charges -€1,437
down €1,437 (-19.9%), from €7,238 to €5,801
- Taxes -€1,236
down €1,236 (-45.1%), from €2,738 to €1,502
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.
Cash bridge derived
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 | €226,670 | €214,500 | -€12,170 | -5.4% |
| Fixed assets | 21/28 | €226,500 | €214,500 | -€12,000 | -5.3% |
| Tangible fixed assets | 22/27 | €226,500 | €214,500 | -€12,000 | -5.3% |
| Land and buildings | 22 | €226,500 | €214,500 | -€12,000 | -5.3% |
| Current assets | 29/58 | €170 | - | -€170 | |
| Cash at bank and in hand | 54/58 | €170 | - | -€170 | |
| Total equity and liabilities | 10/49 | €226,670 | €214,500 | -€12,170 | -5.4% |
| Equity | 10/15 | €63,908 | €68,034 | +€4,126 | +6.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Capital | 10 | €1,000 | €1,000 | = | 0.0% |
| Issued capital | 100 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €62,908 | €67,034 | +€4,126 | +6.6% |
| Non-distributable reserves | 130/1 | €100 | €100 | = | 0.0% |
| Legal reserve | 130 | €100 | €100 | = | 0.0% |
| Distributable reserves | 133 | €62,808 | €66,934 | +€4,126 | +6.6% |
| Amounts payable | 17/49 | €162,762 | €146,466 | -€16,296 | -10.0% |
| Amounts payable within one year | 42/48 | €162,762 | €146,466 | -€16,296 | -10.0% |
| Trade debts | 44 | €7,750 | €3,263 | -€4,487 | -57.9% |
| Suppliers | 440/4 | €7,750 | €3,263 | -€4,487 | -57.9% |
| Taxes, remuneration and social security | 45 | €5,597 | €4,239 | -€1,358 | -24.3% |
| Taxes | 450/3 | €5,597 | €4,239 | -€1,358 | -24.3% |
| Other amounts payable | 47/48 | €149,415 | €138,963 | -€10,452 | -7.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,000 | €12,000 | = | 0.0% |
| Other operating charges | 640/8 | €7,238 | €5,801 | -€1,437 | -19.9% |
| Gross operating margin | 9900 | €29,180 | €23,530 | -€5,651 | -19.4% |
| Operating profit (loss) | 9901 | €9,942 | €5,729 | -€4,214 | -42.4% |
| Financial charges | 65/66B | -€104 | €101 | +€204 | |
| Recurring financial charges | 65 | -€104 | €101 | +€204 | |
| Profit (loss) for the period before taxes | 9903 | €10,046 | €5,628 | -€4,418 | -44.0% |
| Income taxes | 67/77 | €2,738 | €1,502 | -€1,236 | -45.1% |
| Profit (loss) for the period | 9904 | €7,308 | €4,126 | -€3,182 | -43.5% |
| Profit (loss) for the period to be appropriated | 9905 | €7,308 | €4,126 | -€3,182 | -43.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.