BIEBAK: 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.
BIEBAK
Largest movements
- Cash +€25,097
up €25,097 (+1344.5%), from €1,867 to €26,964
mainly Contributions, distributions and other (+€25,000) and Net result for the year (+€20,788)
- Receivables within one year +€3,578
up €3,578 (+9.2%), from €38,910 to €42,487
of which Trade receivables: +€13,946
- Intangible fixed assets -€2,232
down €2,232 (-5.8%), from €38,182 to €35,951
- Tangible fixed assets -€2,215
down €2,215 (-8.3%), from €26,654 to €24,439
of which Furniture and vehicles: -€2,125
- Deferred charges and accrued income +€1,912
up €1,912, from €0 to €1,912
- Trade debts -€26,846
down €26,846 (-51.7%), from €51,959 to €25,113
- Contributions +€25,000
up €25,000 (+403.2%), from €6,200 to €31,200
- Profit (loss) carried forward +€20,788
up €20,788, from -€20,662 to €125
- Other debts +€6,895
up €6,895 (+72.5%), from €9,506 to €16,401
- Tax, wage and social debts +€5,329
up €5,329 (+358.5%), from €1,487 to €6,816
of which Taxes: +€5,329
- Financial charges -€18,884
down €18,884 (-98.4%), from €19,190 to €306
- Gross operating margin -€18,564
down €18,564 (-38.3%), from €48,456 to €29,892
- Depreciation -€4,273
down €4,273 (-49.0%), from €8,720 to €4,447
- Taxes +€2,465
up €2,465 (+1202.3%), from €205 to €2,670
- Other operating charges -€862
down €862 (-33.8%), from €2,549 to €1,687
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 | €116,863 | €144,053 | +€27,191 | +23.3% |
| Fixed assets | 21/28 | €76,087 | €71,640 | -€4,447 | -5.8% |
| Intangible fixed assets | 21 | €38,182 | €35,951 | -€2,232 | -5.8% |
| Tangible fixed assets | 22/27 | €26,654 | €24,439 | -€2,215 | -8.3% |
| Plant, machinery and equipment | 23 | €790 | €700 | -€90 | -11.4% |
| Furniture and vehicles | 24 | €25,864 | €23,739 | -€2,125 | -8.2% |
| Financial fixed assets | 28 | €11,250 | €11,250 | = | 0.0% |
| Current assets | 29/58 | €40,776 | €72,413 | +€31,637 | +77.6% |
| Amounts receivable within one year | 40/41 | €38,910 | €42,487 | +€3,578 | +9.2% |
| Trade receivables | 40 | €2,389 | €16,335 | +€13,946 | +583.8% |
| Other amounts receivable | 41 | €36,521 | €26,152 | -€10,369 | -28.4% |
| Current investments | 50/53 | - | €1,050 | +€1,050 | |
| Cash at bank and in hand | 54/58 | €1,867 | €26,964 | +€25,097 | +1344.5% |
| Deferred charges and accrued income | 490/1 | €0 | €1,912 | +€1,912 | |
| Total equity and liabilities | 10/49 | €116,863 | €144,053 | +€27,191 | +23.3% |
| Equity | 10/15 | -€14,462 | €31,325 | +€45,788 | |
| Contributions | 10/11 | €6,200 | €31,200 | +€25,000 | +403.2% |
| Profit (loss) carried forward | 14 | -€20,662 | €125 | +€20,788 | |
| Amounts payable | 17/49 | €131,325 | €112,728 | -€18,597 | -14.2% |
| Amounts payable after more than one year | 17 | €60,000 | €60,000 | = | 0.0% |
| Financial debts | 170/4 | €60,000 | €60,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €71,325 | €51,728 | -€19,597 | -27.5% |
| Current portion of amounts payable after more than one year | 42 | €8,374 | €3,399 | -€4,976 | -59.4% |
| Financial debts | 43 | - | €0 | = | |
| Other loans | 439 | - | €0 | = | |
| Trade debts | 44 | €51,959 | €25,113 | -€26,846 | -51.7% |
| Suppliers | 440/4 | €51,959 | €25,113 | -€26,846 | -51.7% |
| Taxes, remuneration and social security | 45 | €1,487 | €6,816 | +€5,329 | +358.5% |
| Taxes | 450/3 | €1,487 | €6,816 | +€5,329 | +358.5% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €9,506 | €16,401 | +€6,895 | +72.5% |
| Accrued charges and deferred income | 492/3 | - | €1,000 | +€1,000 | |
| Remuneration, social security and pensions | 62 | €115 | €0 | -€115 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,720 | €4,447 | -€4,273 | -49.0% |
| Other operating charges | 640/8 | €2,549 | €1,687 | -€862 | -33.8% |
| Gross operating margin | 9900 | €48,456 | €29,892 | -€18,564 | -38.3% |
| Operating profit (loss) | 9901 | €37,072 | €23,758 | -€13,313 | -35.9% |
| Financial income | 75/76B | €36 | €5 | -€31 | -85.9% |
| Recurring financial income | 75 | €36 | €5 | -€31 | -85.9% |
| Financial charges | 65/66B | €19,190 | €306 | -€18,884 | -98.4% |
| Recurring financial charges | 65 | €19,190 | €306 | -€18,884 | -98.4% |
| Profit (loss) for the period before taxes | 9903 | €17,917 | €23,457 | +€5,540 | +30.9% |
| Income taxes | 67/77 | €205 | €2,670 | +€2,465 | +1202.3% |
| Profit (loss) for the period | 9904 | €17,712 | €20,788 | +€3,076 | +17.4% |
| Profit (loss) for the period to be appropriated | 9905 | €17,712 | €20,788 | +€3,076 | +17.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.