BIEKE DEWIL: 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.
BIEKE DEWIL
Largest movements
- Cash -€271,349
down €271,349 (-68.5%), from €396,387 to €125,038
mainly Other debts (-€300,000) and Contributions, distributions and other (-€200,000)
- Current investments -€66,408
down €66,408 (-37.0%), from €179,341 to €112,934
- Receivables within one year -€20,050
down €20,050 (-18.3%), from €109,399 to €89,349
of which Other amounts receivable: -€11,957
- Other debts -€300,000
no longer reported in 2025 (was €300,000)
- Reserves -€56,491
down €56,491 (-14.6%), from €386,793 to €330,302
- Accrued charges and deferred income -€7,187
down €7,187 (-96.2%), from €7,475 to €288
- Taxes +€12,411
up €12,411 (+25.8%), from €48,043 to €60,454
- Gross operating margin -€9,854
down €9,854 (-3.9%), from €252,552 to €242,698
- Staff costs -€3,785
down €3,785 (-10.0%), from €37,998 to €34,213
- Financial income +€2,746
up €2,746 (+1200.5%), from €229 to €2,975
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 | €710,683 | €347,014 | -€363,669 | -51.2% |
| Fixed assets | 21/28 | €20,523 | €14,598 | -€5,926 | -28.9% |
| Tangible fixed assets | 22/27 | €20,523 | €14,598 | -€5,926 | -28.9% |
| Plant, machinery and equipment | 23 | €4,786 | €2,961 | -€1,826 | -38.1% |
| Furniture and vehicles | 24 | €15,737 | €11,637 | -€4,100 | -26.1% |
| Current assets | 29/58 | €690,159 | €332,416 | -€357,743 | -51.8% |
| Amounts receivable within one year | 40/41 | €109,399 | €89,349 | -€20,050 | -18.3% |
| Trade receivables | 40 | €97,443 | €89,349 | -€8,094 | -8.3% |
| Other amounts receivable | 41 | €11,957 | - | -€11,957 | |
| Current investments | 50/53 | €179,341 | €112,934 | -€66,408 | -37.0% |
| Cash at bank and in hand | 54/58 | €396,387 | €125,038 | -€271,349 | -68.5% |
| Deferred charges and accrued income | 490/1 | €5,032 | €5,096 | +€64 | +1.3% |
| Total equity and liabilities | 10/49 | €710,683 | €347,014 | -€363,669 | -51.2% |
| Equity | 10/15 | €391,793 | €335,302 | -€56,491 | -14.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €386,793 | €330,302 | -€56,491 | -14.6% |
| Distributable reserves | 133 | €386,793 | €330,302 | -€56,491 | -14.6% |
| Amounts payable | 17/49 | €318,890 | €11,713 | -€307,178 | -96.3% |
| Amounts payable within one year | 42/48 | €311,415 | €11,425 | -€299,990 | -96.3% |
| Trade debts | 44 | €6,594 | €4,381 | -€2,213 | -33.6% |
| Suppliers | 440/4 | €6,594 | €4,381 | -€2,213 | -33.6% |
| Taxes, remuneration and social security | 45 | €4,822 | €7,044 | +€2,222 | +46.1% |
| Taxes | 450/3 | €1,873 | €1,585 | -€288 | -15.4% |
| Remuneration and social security | 454/9 | €2,949 | €5,459 | +€2,510 | +85.1% |
| Other amounts payable | 47/48 | €300,000 | - | -€300,000 | |
| Accrued charges and deferred income | 492/3 | €7,475 | €288 | -€7,187 | -96.2% |
| Remuneration, social security and pensions | 62 | €37,998 | €34,213 | -€3,785 | -10.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,714 | €5,926 | +€1,211 | +25.7% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | €252,552 | €242,698 | -€9,854 | -3.9% |
| Operating profit (loss) | 9901 | €209,335 | €202,040 | -€7,295 | -3.5% |
| Financial income | 75/76B | €229 | €2,975 | +€2,746 | +1200.5% |
| Recurring financial income | 75 | €229 | €2,975 | +€2,746 | +1200.5% |
| Financial charges | 65/66B | €383 | €1,052 | +€670 | +175.0% |
| Recurring financial charges | 65 | €383 | €1,052 | +€670 | +175.0% |
| Profit (loss) for the period before taxes | 9903 | €209,181 | €203,963 | -€5,218 | -2.5% |
| Income taxes | 67/77 | €48,043 | €60,454 | +€12,411 | +25.8% |
| Profit (loss) for the period | 9904 | €161,138 | €143,509 | -€17,629 | -10.9% |
| Profit (loss) for the period to be appropriated | 9905 | €161,138 | €143,509 | -€17,629 | -10.9% |
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 11 October 2026 via checked.be.