BIEDOS: 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.
BIEDOS
Largest movements
- Deferred charges and accrued income +€54,032
up €54,032 (+112.4%), from €48,076 to €102,108
- Tangible fixed assets -€48,440
down €48,440 (-9.3%), from €519,331 to €470,891
- Receivables within one year -€38,829
down €38,829 (-11.4%), from €340,662 to €301,833
of which Trade receivables: -€42,900
- Profit (loss) carried forward -€45,387
down €45,387 (-113.6%), from -€39,945 to -€85,332
- Trade debts +€16,540
up €16,540 (+10.5%), from €157,480 to €174,020
- Gross operating margin +€42,965
up €42,965 (+1870.2%), from €2,297 to €45,262
- Depreciation +€11,967
up €11,967 (+32.8%), from €36,472 to €48,440
- Financial charges +€4,873
up €4,873 (+14.4%), from €33,805 to €38,678
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €917,513 | €885,725 | -€31,788 | -3.5% |
| Fixed assets | 21/28 | €519,331 | €470,891 | -€48,440 | -9.3% |
| Tangible fixed assets | 22/27 | €519,331 | €470,891 | -€48,440 | -9.3% |
| Land and buildings | 22 | €519,331 | €470,891 | -€48,440 | -9.3% |
| Current assets | 29/58 | €398,182 | €414,834 | +€16,652 | +4.2% |
| Amounts receivable within one year | 40/41 | €340,662 | €301,833 | -€38,829 | -11.4% |
| Trade receivables | 40 | €199,100 | €156,200 | -€42,900 | -21.5% |
| Other amounts receivable | 41 | €141,563 | €145,634 | +€4,071 | +2.9% |
| Cash at bank and in hand | 54/58 | €9,444 | €10,893 | +€1,449 | +15.3% |
| Deferred charges and accrued income | 490/1 | €48,076 | €102,108 | +€54,032 | +112.4% |
| Total equity and liabilities | 10/49 | €917,513 | €885,725 | -€31,788 | -3.5% |
| Equity | 10/15 | €207,623 | €162,236 | -€45,387 | -21.9% |
| Contributions | 10/11 | €225,062 | €225,062 | = | 0.0% |
| Reserves | 13 | €22,506 | €22,506 | = | 0.0% |
| Distributable reserves | 133 | €22,506 | €22,506 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€39,945 | -€85,332 | -€45,387 | -113.6% |
| Amounts payable | 17/49 | €709,890 | €723,489 | +€13,599 | +1.9% |
| Amounts payable within one year | 42/48 | €709,760 | €723,489 | +€13,729 | +1.9% |
| Financial debts | 43 | €497,643 | €497,643 | = | 0.0% |
| Credit institutions | 430/8 | €497,643 | €497,643 | = | 0.0% |
| Trade debts | 44 | €157,480 | €174,020 | +€16,540 | +10.5% |
| Suppliers | 440/4 | €157,480 | €174,020 | +€16,540 | +10.5% |
| Taxes, remuneration and social security | 45 | €2,812 | - | -€2,812 | |
| Taxes | 450/3 | €2,812 | - | -€2,812 | |
| Other amounts payable | 47/48 | €51,826 | €51,826 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €130 | - | -€130 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,472 | €48,440 | +€11,967 | +32.8% |
| Other operating charges | 640/8 | €3,834 | €3,531 | -€303 | -7.9% |
| Gross operating margin | 9900 | €2,297 | €45,262 | +€42,965 | +1870.2% |
| Operating profit (loss) | 9901 | -€38,010 | -€6,709 | +€31,301 | +82.4% |
| Financial charges | 65/66B | €33,805 | €38,678 | +€4,873 | +14.4% |
| Recurring financial charges | 65 | €33,805 | €38,678 | +€4,873 | +14.4% |
| Profit (loss) for the period before taxes | 9903 | -€71,814 | -€45,387 | +€26,428 | +36.8% |
| Profit (loss) for the period | 9904 | -€71,814 | -€45,387 | +€26,428 | +36.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€71,814 | -€45,387 | +€26,428 | +36.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.