Biebra: what changed
Biebra
Largest movements
- Cash -€11,642
down €11,642 (-36.6%), from €31,783 to €20,141
mainly Debts after one year (-€14,883) and Current investments (-€7,656)
- Current investments +€7,656
up €7,656 (+75.4%), from €10,156 to €17,813
- Receivables within one year +€7,049
up €7,049 (+7.1%), from €98,684 to €105,732
- Tangible fixed assets -€4,890
down €4,890 (-38.5%), from €12,696 to €7,806
- Deferred charges and accrued income -€3,034
down €3,034 (-47.0%), from €6,451 to €3,417
- Debts after one year -€14,883
down €14,883 (-82.0%), from €18,148 to €3,266
- Reserves +€7,184
up €7,184 (+7.1%), from €101,359 to €108,543
- Gross operating margin +€12,209
up €12,209 (+122%), from €10,000 to €22,208
- Financial charges +€3,765
up €3,765 (+323%), from €1,164 to €4,929
of which Non-recurring financial charges: +€3,000
- Taxes +€2,680
up €2,680 (+99.6%), from €2,690 to €5,370
- Financial income +€1,779
up €1,779 (+10,585%), from €17 to €1,796
- Other operating charges +€591
up €591 (+56.8%), from €1,040 to €1,631
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €159,770 | €154,908 | -€4,862 | -3.0% |
| Fixed assets | 21/28 | €12,696 | €7,806 | -€4,890 | -38.5% |
| Tangible fixed assets | 22/27 | €12,696 | €7,806 | -€4,890 | -38.5% |
| Furniture and vehicles | 24 | €12,696 | €7,806 | -€4,890 | -38.5% |
| Current assets | 29/58 | €147,074 | €147,102 | +€29 | 0.0% |
| Amounts receivable within one year | 40/41 | €98,684 | €105,732 | +€7,049 | +7.1% |
| Other amounts receivable | 41 | €98,684 | €105,732 | +€7,049 | +7.1% |
| Current investments | 50/53 | €10,156 | €17,813 | +€7,656 | +75.4% |
| Cash at bank and in hand | 54/58 | €31,783 | €20,141 | -€11,642 | -36.6% |
| Deferred charges and accrued income | 490/1 | €6,451 | €3,417 | -€3,034 | -47.0% |
| Total equity and liabilities | 10/49 | €159,770 | €154,908 | -€4,862 | -3.0% |
| Equity | 10/15 | €107,859 | €115,043 | +€7,184 | +6.7% |
| Contributions | 10/11 | €6,500 | €6,500 | = | 0.0% |
| Reserves | 13 | €101,359 | €108,543 | +€7,184 | +7.1% |
| Distributable reserves | 133 | €101,359 | €108,543 | +€7,184 | +7.1% |
| Amounts payable | 17/49 | €51,911 | €39,865 | -€12,046 | -23.2% |
| Amounts payable after more than one year | 17 | €18,148 | €3,266 | -€14,883 | -82.0% |
| Financial debts | 170/4 | €18,148 | €3,266 | -€14,883 | -82.0% |
| Amounts payable within one year | 42/48 | €33,736 | €36,599 | +€2,864 | +8.5% |
| Current portion of amounts payable after more than one year | 42 | €14,489 | €14,883 | +€393 | +2.7% |
| Trade debts | 44 | €4,351 | €5,927 | +€1,577 | +36.2% |
| Suppliers | 440/4 | €4,351 | €5,927 | +€1,577 | +36.2% |
| Taxes, remuneration and social security | 45 | €14,896 | €15,790 | +€894 | +6.0% |
| Taxes | 450/3 | €14,896 | €15,790 | +€894 | +6.0% |
| Accrued charges and deferred income | 492/3 | €27 | - | -€27 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,156 | €4,408 | +€252 | +6.1% |
| Other operating charges | 640/8 | €1,040 | €1,631 | +€591 | +56.8% |
| Non-recurring operating charges | 66A | €101 | €483 | +€382 | +379% |
| Gross operating margin | 9900 | €10,000 | €22,208 | +€12,209 | +122% |
| Operating profit (loss) | 9901 | €4,704 | €15,687 | +€10,984 | +234% |
| Financial income | 75/76B | €17 | €1,796 | +€1,779 | +10,585% |
| Recurring financial income | 75 | €17 | €1,796 | +€1,779 | +10,585% |
| Financial charges | 65/66B | €1,164 | €4,929 | +€3,765 | +323% |
| Recurring financial charges | 65 | €1,164 | €1,929 | +€765 | +65.7% |
| Non-recurring financial charges | 66B | - | €3,000 | +€3,000 | |
| Profit (loss) for the period before taxes | 9903 | €3,556 | €12,554 | +€8,998 | +253% |
| Income taxes | 67/77 | €2,690 | €5,370 | +€2,680 | +99.6% |
| Profit (loss) for the period | 9904 | €866 | €7,184 | +€6,318 | +730% |
| Profit (loss) for the period to be appropriated | 9905 | €866 | €7,184 | +€6,318 | +730% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.