Biedron: 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.
Biedron
Largest movements
- Stocks and contracts -€123,815
down €123,815 (-23.9%), from €518,005 to €394,190
- Trade debts -€109,640
down €109,640 (-39.2%), from €279,394 to €169,754
- Other debts -€34,417
down €34,417 (-24.4%), from €140,932 to €106,515
- Tax, wage and social debts +€16,795
up €16,795 (+18.7%), from €89,680 to €106,475
of which Taxes: +€15,753
- Staff costs -€47,052
down €47,052 (-37.4%), from €125,716 to €78,664
- Gross operating margin -€40,176
down €40,176 (-26.4%), from €151,912 to €111,737
- Taxes -€9,208
down €9,208 (-42.9%), from €21,460 to €12,252
- Financial charges -€2,660
down €2,660 (-33.2%), from €8,009 to €5,349
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €550,720 | €424,880 | -€125,840 | -22.9% |
| Fixed assets | 21/28 | €25,243 | €21,566 | -€3,676 | -14.6% |
| Tangible fixed assets | 22/27 | €25,243 | €21,566 | -€3,676 | -14.6% |
| Other tangible fixed assets | 26 | €25,243 | €21,566 | -€3,676 | -14.6% |
| Current assets | 29/58 | €525,477 | €403,313 | -€122,164 | -23.2% |
| Stocks and contracts in progress | 3 | €518,005 | €394,190 | -€123,815 | -23.9% |
| Stocks | 30/36 | €518,005 | €394,190 | -€123,815 | -23.9% |
| Cash at bank and in hand | 54/58 | €7,472 | €9,124 | +€1,651 | +22.1% |
| Total equity and liabilities | 10/49 | €550,720 | €424,880 | -€125,840 | -22.9% |
| Equity | 10/15 | €40,713 | €42,135 | +€1,422 | +3.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,713 | €20,135 | +€1,422 | +7.6% |
| Amounts payable | 17/49 | €510,007 | €382,745 | -€127,262 | -25.0% |
| Amounts payable within one year | 42/48 | €510,007 | €382,745 | -€127,262 | -25.0% |
| Trade debts | 44 | €279,394 | €169,754 | -€109,640 | -39.2% |
| Suppliers | 440/4 | €279,394 | €169,754 | -€109,640 | -39.2% |
| Taxes, remuneration and social security | 45 | €89,680 | €106,475 | +€16,795 | +18.7% |
| Taxes | 450/3 | €36,798 | €52,550 | +€15,753 | +42.8% |
| Remuneration and social security | 454/9 | €52,882 | €53,925 | +€1,043 | +2.0% |
| Other amounts payable | 47/48 | €140,932 | €106,515 | -€34,417 | -24.4% |
| Remuneration, social security and pensions | 62 | €125,716 | €78,664 | -€47,052 | -37.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,676 | €3,676 | = | 0.0% |
| Other operating charges | 640/8 | €9,131 | €10,373 | +€1,242 | +13.6% |
| Gross operating margin | 9900 | €151,912 | €111,737 | -€40,176 | -26.4% |
| Operating profit (loss) | 9901 | €13,389 | €19,023 | +€5,634 | +42.1% |
| Financial charges | 65/66B | €8,009 | €5,349 | -€2,660 | -33.2% |
| Recurring financial charges | 65 | €8,009 | €5,349 | -€2,660 | -33.2% |
| Profit (loss) for the period before taxes | 9903 | €5,380 | €13,674 | +€8,294 | +154.2% |
| Income taxes | 67/77 | €21,460 | €12,252 | -€9,208 | -42.9% |
| Profit (loss) for the period | 9904 | -€16,081 | €1,422 | +€17,502 | |
| Profit (loss) for the period to be appropriated | 9905 | -€16,081 | €1,422 | +€17,502 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2021 and 30 June 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.