BIEFS: 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.
BIEFS
Largest movements
- Cash -€10,989
down €10,989 (-33.1%), from €33,226 to €22,237
mainly Net result for the year (-€11,410) and Other debts (-€2,736)
- Receivables within one year -€4,080
down €4,080 (-61.2%), from €6,663 to €2,583
of which Trade receivables: -€4,477
- Reserves -€11,410
down €11,410 (-35.5%), from €32,140 to €20,730
- Other debts -€2,736
down €2,736 (-100.0%), from €2,736 to €0
- Tax, wage and social debts -€471
down €471 (-54.7%), from €861 to €391
- Gross operating margin -€45,163
down €45,163, from €35,410 to -€9,752
- Taxes -€7,325
down €7,325 (-99.6%), from €7,358 to €33
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 | €39,984 | €24,820 | -€15,163 | -37.9% |
| Current assets | 29/58 | €39,984 | €24,820 | -€15,163 | -37.9% |
| Amounts receivable within one year | 40/41 | €6,663 | €2,583 | -€4,080 | -61.2% |
| Trade receivables | 40 | €6,655 | €2,178 | -€4,477 | -67.3% |
| Other amounts receivable | 41 | €8 | €405 | +€397 | +5036.4% |
| Cash at bank and in hand | 54/58 | €33,226 | €22,237 | -€10,989 | -33.1% |
| Deferred charges and accrued income | 490/1 | €94 | €0 | -€94 | -100.0% |
| Total equity and liabilities | 10/49 | €39,984 | €24,820 | -€15,163 | -37.9% |
| Equity | 10/15 | €35,140 | €23,730 | -€11,410 | -32.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €32,140 | €20,730 | -€11,410 | -35.5% |
| Distributable reserves | 133 | €32,140 | €20,730 | -€11,410 | -35.5% |
| Amounts payable | 17/49 | €4,843 | €1,090 | -€3,753 | -77.5% |
| Amounts payable within one year | 42/48 | €4,543 | €1,090 | -€3,453 | -76.0% |
| Trade debts | 44 | €946 | €700 | -€246 | -26.0% |
| Suppliers | 440/4 | €946 | €700 | -€246 | -26.0% |
| Taxes, remuneration and social security | 45 | €861 | €391 | -€471 | -54.7% |
| Taxes | 450/3 | €861 | €391 | -€471 | -54.7% |
| Other amounts payable | 47/48 | €2,736 | €0 | -€2,736 | -100.0% |
| Accrued charges and deferred income | 492/3 | €300 | €0 | -€300 | -100.0% |
| Other operating charges | 640/8 | €1,134 | €1,440 | +€306 | +27.0% |
| Gross operating margin | 9900 | €35,410 | -€9,752 | -€45,163 | |
| Operating profit (loss) | 9901 | €34,276 | -€11,193 | -€45,469 | |
| Financial charges | 65/66B | €60 | €185 | +€125 | +208.9% |
| Recurring financial charges | 65 | €60 | €185 | +€125 | +208.9% |
| Profit (loss) for the period before taxes | 9903 | €34,216 | -€11,378 | -€45,594 | |
| Income taxes | 67/77 | €7,358 | €33 | -€7,325 | -99.6% |
| Profit (loss) for the period | 9904 | €26,858 | -€11,410 | -€38,269 | |
| Profit (loss) for the period to be appropriated | 9905 | €26,858 | -€11,410 | -€38,269 |
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 10 October 2026 via checked.be.