BieCie: 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.
BieCie
Largest movements
- Cash -€73,659
down €73,659 (-49.0%), from €150,395 to €76,736
mainly Contributions, distributions and other (-€70,000) and Other debts (-€65,305)
- Tangible fixed assets +€16,358
up €16,358 (+134.6%), from €12,150 to €28,509
of which Plant, machinery and equipment: +€15,608
- Receivables within one year +€5,393
up €5,393 (+787.8%), from €685 to €6,077
of which Other amounts receivable: +€6,077
- Deferred charges and accrued income -€4,078
down €4,078 (-20.4%), from €19,986 to €15,908
- Other debts -€65,305
down €65,305 (-99.7%), from €65,476 to €171
- Tax, wage and social debts +€5,050
up €5,050 (+51.0%), from €9,908 to €14,959
of which Taxes: +€5,014
- Reserves +€2,013
up €2,013 (+2.5%), from €82,071 to €84,084
- Financial charges +€3,096
up €3,096 (+842.5%), from €368 to €3,464
- Gross operating margin +€2,857
up €2,857 (+2.9%), from €99,830 to €102,687
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 | €183,216 | €127,230 | -€55,986 | -30.6% |
| Fixed assets | 21/28 | €12,150 | €28,509 | +€16,358 | +134.6% |
| Tangible fixed assets | 22/27 | €12,150 | €28,509 | +€16,358 | +134.6% |
| Land and buildings | 22 | €6,189 | €6,080 | -€109 | -1.8% |
| Plant, machinery and equipment | 23 | €1,960 | €17,568 | +€15,608 | +796.2% |
| Furniture and vehicles | 24 | €4,001 | €4,861 | +€860 | +21.5% |
| Current assets | 29/58 | €171,065 | €98,721 | -€72,344 | -42.3% |
| Amounts receivable within one year | 40/41 | €685 | €6,077 | +€5,393 | +787.8% |
| Trade receivables | 40 | €685 | - | -€685 | |
| Other amounts receivable | 41 | - | €6,077 | +€6,077 | |
| Cash at bank and in hand | 54/58 | €150,395 | €76,736 | -€73,659 | -49.0% |
| Deferred charges and accrued income | 490/1 | €19,986 | €15,908 | -€4,078 | -20.4% |
| Total equity and liabilities | 10/49 | €183,216 | €127,230 | -€55,986 | -30.6% |
| Equity | 10/15 | €100,671 | €102,684 | +€2,013 | +2.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €82,071 | €84,084 | +€2,013 | +2.5% |
| Distributable reserves | 133 | €82,071 | €84,084 | +€2,013 | +2.5% |
| Amounts payable | 17/49 | €82,545 | €24,546 | -€57,999 | -70.3% |
| Amounts payable within one year | 42/48 | €81,818 | €22,036 | -€59,782 | -73.1% |
| Trade debts | 44 | €6,433 | €6,906 | +€473 | +7.4% |
| Suppliers | 440/4 | €6,433 | €6,906 | +€473 | +7.4% |
| Taxes, remuneration and social security | 45 | €9,908 | €14,959 | +€5,050 | +51.0% |
| Taxes | 450/3 | €3,992 | €9,007 | +€5,014 | +125.6% |
| Remuneration and social security | 454/9 | €5,916 | €5,952 | +€36 | +0.6% |
| Other amounts payable | 47/48 | €65,476 | €171 | -€65,305 | -99.7% |
| Accrued charges and deferred income | 492/3 | €727 | €2,510 | +€1,783 | +245.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,865 | €4,311 | -€555 | -11.4% |
| Other operating charges | 640/8 | €485 | €639 | +€154 | +31.7% |
| Gross operating margin | 9900 | €99,830 | €102,687 | +€2,857 | +2.9% |
| Operating profit (loss) | 9901 | €94,479 | €97,737 | +€3,258 | +3.4% |
| Financial income | 75/76B | €0 | €37 | +€37 | +373500.0% |
| Recurring financial income | 75 | €0 | €37 | +€37 | +373500.0% |
| Financial charges | 65/66B | €368 | €3,464 | +€3,096 | +842.5% |
| Recurring financial charges | 65 | €368 | €3,464 | +€3,096 | +842.5% |
| Profit (loss) for the period before taxes | 9903 | €94,112 | €94,311 | +€199 | +0.2% |
| Income taxes | 67/77 | €23,223 | €22,297 | -€926 | -4.0% |
| Profit (loss) for the period | 9904 | €70,888 | €72,013 | +€1,125 | +1.6% |
| Profit (loss) for the period to be appropriated | 9905 | €70,888 | €72,013 | +€1,125 | +1.6% |
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 8 October 2026 via checked.be.