BIEBAER: 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.
BIEBAER
Largest movements
- Tangible fixed assets +€310,906
up €310,906 (+34.7%), from €896,972 to €1.2m
of which Land and buildings: +€262,325
- Cash -€32,546
down €32,546 (-97.0%), from €33,558 to €1,012
mainly Investment in fixed assets (net) (-€391,456) and Debts after one year (-€51,118)
- Other debts +€256,559
up €256,559 (+1638.7%), from €15,656 to €272,215
- Reserves +€94,781
up €94,781 (+29.9%), from €316,628 to €411,409
- Debts after one year -€51,118
down €51,118 (-13.8%), from €371,476 to €320,359
- Tax, wage and social debts -€16,441
down €16,441 (-59.3%), from €27,707 to €11,266
- Gross operating margin -€57,225
down €57,225 (-19.9%), from €286,865 to €229,640
- Taxes -€24,485
down €24,485 (-37.3%), from €65,558 to €41,074
- Depreciation +€24,005
up €24,005 (+42.5%), from €56,546 to €80,551
- Financial charges +€3,211
up €3,211 (+43.8%), from €7,334 to €10,545
- Other operating charges -€3,130
down €3,130 (-44.4%), from €7,044 to €3,914
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 | €952,869 | €1,240,141 | +€287,272 | +30.1% |
| Fixed assets | 21/28 | €896,972 | €1,207,878 | +€310,906 | +34.7% |
| Tangible fixed assets | 22/27 | €896,972 | €1,207,878 | +€310,906 | +34.7% |
| Land and buildings | 22 | €833,886 | €1,096,212 | +€262,325 | +31.5% |
| Plant, machinery and equipment | 23 | €10,247 | €18,910 | +€8,663 | +84.5% |
| Furniture and vehicles | 24 | €52,838 | €92,756 | +€39,917 | +75.5% |
| Current assets | 29/58 | €55,897 | €32,263 | -€23,634 | -42.3% |
| Amounts receivable within one year | 40/41 | €20,556 | €29,916 | +€9,360 | +45.5% |
| Trade receivables | 40 | €17,308 | €20,989 | +€3,681 | +21.3% |
| Other amounts receivable | 41 | €3,248 | €8,926 | +€5,678 | +174.8% |
| Cash at bank and in hand | 54/58 | €33,558 | €1,012 | -€32,546 | -97.0% |
| Deferred charges and accrued income | 490/1 | €1,783 | €1,336 | -€448 | -25.1% |
| Total equity and liabilities | 10/49 | €952,869 | €1,240,141 | +€287,272 | +30.1% |
| Equity | 10/15 | €467,731 | €562,512 | +€94,781 | +20.3% |
| Contributions | 10/11 | €18,700 | €18,700 | = | 0.0% |
| Revaluation surpluses | 12 | €131,821 | €131,821 | = | 0.0% |
| Reserves | 13 | €316,628 | €411,409 | +€94,781 | +29.9% |
| Distributable reserves | 133 | €316,628 | €411,409 | +€94,781 | +29.9% |
| Profit (loss) carried forward | 14 | €583 | €583 | = | 0.0% |
| Amounts payable | 17/49 | €485,138 | €677,629 | +€192,491 | +39.7% |
| Amounts payable after more than one year | 17 | €371,476 | €320,359 | -€51,118 | -13.8% |
| Financial debts | 170/4 | €371,476 | €320,359 | -€51,118 | -13.8% |
| Amounts payable within one year | 42/48 | €112,255 | €352,817 | +€240,562 | +214.3% |
| Current portion of amounts payable after more than one year | 42 | €62,786 | €51,118 | -€11,668 | -18.6% |
| Financial debts | 43 | - | €2,827 | +€2,827 | |
| Credit institutions | 430/8 | - | €2,827 | +€2,827 | |
| Trade debts | 44 | €6,106 | €15,392 | +€9,286 | +152.1% |
| Suppliers | 440/4 | €6,106 | €15,392 | +€9,286 | +152.1% |
| Taxes, remuneration and social security | 45 | €27,707 | €11,266 | -€16,441 | -59.3% |
| Taxes | 450/3 | €27,707 | €11,266 | -€16,441 | -59.3% |
| Other amounts payable | 47/48 | €15,656 | €272,215 | +€256,559 | +1638.7% |
| Accrued charges and deferred income | 492/3 | €1,407 | €4,454 | +€3,047 | +216.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €56,546 | €80,551 | +€24,005 | +42.5% |
| Other operating charges | 640/8 | €7,044 | €3,914 | -€3,130 | -44.4% |
| Gross operating margin | 9900 | €286,865 | €229,640 | -€57,225 | -19.9% |
| Operating profit (loss) | 9901 | €223,275 | €145,174 | -€78,101 | -35.0% |
| Financial income | 75/76B | €1,618 | €1,226 | -€393 | -24.3% |
| Recurring financial income | 75 | €1,618 | €1,226 | -€393 | -24.3% |
| Financial charges | 65/66B | €7,334 | €10,545 | +€3,211 | +43.8% |
| Recurring financial charges | 65 | €7,334 | €10,545 | +€3,211 | +43.8% |
| Profit (loss) for the period before taxes | 9903 | €217,559 | €135,855 | -€81,705 | -37.6% |
| Income taxes | 67/77 | €65,558 | €41,074 | -€24,485 | -37.3% |
| Profit (loss) for the period | 9904 | €152,001 | €94,781 | -€57,220 | -37.6% |
| Profit (loss) for the period to be appropriated | 9905 | €152,001 | €94,781 | -€57,220 | -37.6% |
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 12 October 2026 via checked.be.