BIEBOUW FRG: 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.
BIEBOUW FRG
Largest movements
- Cash +€241,928
up €241,928 (+866%), from €27,937 to €269,865
mainly Net result for the year (+€318,714) and Tax, wage and social debts (+€38,753)
- Receivables within one year +€124,881
up €124,881 (+270%), from €46,190 to €171,070
- Tangible fixed assets -€16,003
down €16,003 (-23.7%), from €67,455 to €51,452
- Reserves +€318,714
up €318,714 (+482%), from €66,166 to €384,880
- Tax, wage and social debts +€38,753
up €38,753 (+702%), from €5,517 to €44,270
- Debts after one year -€12,696
down €12,696 (-28.7%), from €44,234 to €31,539
- Gross operating margin +€342,649
up €342,649 (+346%), from €98,989 to €441,638
- Taxes +€83,753
up €83,753 (+470%), from €17,817 to €101,570
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 | €143,798 | €494,302 | +€350,504 | +244% |
| Formation expenses | 20 | €1,958 | €1,468 | -€489 | -25.0% |
| Fixed assets | 21/28 | €67,455 | €51,452 | -€16,003 | -23.7% |
| Tangible fixed assets | 22/27 | €67,455 | €51,452 | -€16,003 | -23.7% |
| Furniture and vehicles | 24 | €67,455 | €51,452 | -€16,003 | -23.7% |
| Current assets | 29/58 | €74,385 | €441,382 | +€366,996 | +493% |
| Amounts receivable within one year | 40/41 | €46,190 | €171,070 | +€124,881 | +270% |
| Other amounts receivable | 41 | €46,190 | €171,070 | +€124,881 | +270% |
| Cash at bank and in hand | 54/58 | €27,937 | €269,865 | +€241,928 | +866% |
| Deferred charges and accrued income | 490/1 | €259 | €446 | +€188 | +72.6% |
| Total equity and liabilities | 10/49 | €143,798 | €494,302 | +€350,504 | +244% |
| Equity | 10/15 | €67,366 | €386,080 | +€318,714 | +473% |
| Contributions | 10/11 | €1,200 | €1,200 | = | 0.0% |
| Reserves | 13 | €66,166 | €384,880 | +€318,714 | +482% |
| Distributable reserves | 133 | €66,166 | €384,880 | +€318,714 | +482% |
| Amounts payable | 17/49 | €76,432 | €108,222 | +€31,790 | +41.6% |
| Amounts payable after more than one year | 17 | €44,234 | €31,539 | -€12,696 | -28.7% |
| Financial debts | 170/4 | €44,234 | €31,539 | -€12,696 | -28.7% |
| Amounts payable within one year | 42/48 | €32,198 | €75,720 | +€43,522 | +135% |
| Current portion of amounts payable after more than one year | 42 | €12,229 | €12,696 | +€467 | +3.8% |
| Trade debts | 44 | €2,649 | €2,516 | -€132 | -5.0% |
| Suppliers | 440/4 | €2,649 | €2,516 | -€132 | -5.0% |
| Taxes, remuneration and social security | 45 | €5,517 | €44,270 | +€38,753 | +702% |
| Taxes | 450/3 | €5,517 | €44,270 | +€38,753 | +702% |
| Other amounts payable | 47/48 | €11,803 | €16,239 | +€4,435 | +37.6% |
| Accrued charges and deferred income | 492/3 | - | €963 | +€963 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,182 | €16,492 | +€4,310 | +35.4% |
| Other operating charges | 640/8 | €1,079 | €1,885 | +€806 | +74.8% |
| Gross operating margin | 9900 | €98,989 | €441,638 | +€342,649 | +346% |
| Operating profit (loss) | 9901 | €85,728 | €423,260 | +€337,532 | +394% |
| Financial charges | 65/66B | €1,551 | €2,976 | +€1,425 | +91.9% |
| Recurring financial charges | 65 | €1,551 | €2,976 | +€1,425 | +91.9% |
| Profit (loss) for the period before taxes | 9903 | €84,177 | €420,284 | +€336,107 | +399% |
| Income taxes | 67/77 | €17,817 | €101,570 | +€83,753 | +470% |
| Profit (loss) for the period | 9904 | €66,359 | €318,714 | +€252,355 | +380% |
| Profit (loss) for the period to be appropriated | 9905 | €66,359 | €318,714 | +€252,355 | +380% |
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 18 October 2026 via checked.be.