BIEKE1: 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.
BIEKE1
Largest movements
- Cash +€10,848
up €10,848 (+19.5%), from €55,617 to €66,465
mainly Trade debts (+€10,177) and Net result for the year (+€3,884)
- Receivables within one year +€2,910
up €2,910 (+9.3%), from €31,449 to €34,359
of which Trade receivables: +€6,223
- Deferred charges and accrued income +€1,578
new in 2024: €1,578
- Tangible fixed assets -€1,274
down €1,274 (-20.3%), from €6,269 to €4,995
of which Other tangible fixed assets: -€1,216
- Trade debts +€10,177
up €10,177 (+71.7%), from €14,186 to €24,364
- Profit (loss) carried forward +€3,884
up €3,884 (+6.2%), from €62,950 to €66,834
- Purchases and services +€28,884
up €28,884 (+13.8%), from €209,906 to €238,791
- Taxes +€12,896
new in 2024: €12,896
- Gross operating margin +€10,413
up €10,413 (+76.9%), from €13,545 to €23,958
- Other operating charges -€2,315
down €2,315 (-35.1%), from €6,594 to €4,279
- Financial charges -€454
down €454 (-23.5%), from €1,932 to €1,478
of which Non-recurring financial charges: -€788
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 | €95,736 | €109,798 | +€14,062 | +14.7% |
| Fixed assets | 21/28 | €8,669 | €7,395 | -€1,274 | -14.7% |
| Tangible fixed assets | 22/27 | €6,269 | €4,995 | -€1,274 | -20.3% |
| Plant, machinery and equipment | 23 | €117 | €59 | -€58 | -49.3% |
| Other tangible fixed assets | 26 | €6,153 | €4,936 | -€1,216 | -19.8% |
| Financial fixed assets | 28 | €2,400 | €2,400 | = | 0.0% |
| Current assets | 29/58 | €87,067 | €102,402 | +€15,336 | +17.6% |
| Amounts receivable within one year | 40/41 | €31,449 | €34,359 | +€2,910 | +9.3% |
| Trade receivables | 40 | - | €6,223 | +€6,223 | |
| Other amounts receivable | 41 | €31,449 | €28,136 | -€3,314 | -10.5% |
| Cash at bank and in hand | 54/58 | €55,617 | €66,465 | +€10,848 | +19.5% |
| Deferred charges and accrued income | 490/1 | - | €1,578 | +€1,578 | |
| Total equity and liabilities | 10/49 | €95,736 | €109,798 | +€14,062 | +14.7% |
| Equity | 10/15 | €81,550 | €85,434 | +€3,884 | +4.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €62,950 | €66,834 | +€3,884 | +6.2% |
| Amounts payable | 17/49 | €14,186 | €24,364 | +€10,177 | +71.7% |
| Amounts payable within one year | 42/48 | €14,186 | €24,364 | +€10,177 | +71.7% |
| Trade debts | 44 | €14,186 | €24,364 | +€10,177 | +71.7% |
| Suppliers | 440/4 | €14,186 | €24,364 | +€10,177 | +71.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €209,906 | €238,791 | +€28,884 | +13.8% |
| Remuneration, social security and pensions | 62 | €11 | €147 | +€136 | +1189.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,689 | €1,274 | -€415 | -24.6% |
| Other operating charges | 640/8 | €6,594 | €4,279 | -€2,315 | -35.1% |
| Gross operating margin | 9900 | €13,545 | €23,958 | +€10,413 | +76.9% |
| Operating profit (loss) | 9901 | €5,251 | €18,259 | +€13,007 | +247.7% |
| Financial charges | 65/66B | €1,932 | €1,478 | -€454 | -23.5% |
| Recurring financial charges | 65 | €97 | €431 | +€334 | +345.7% |
| Non-recurring financial charges | 66B | €1,836 | €1,047 | -€788 | -42.9% |
| Profit (loss) for the period before taxes | 9903 | €3,319 | €16,781 | +€13,461 | +405.6% |
| Income taxes | 67/77 | - | €12,896 | +€12,896 | |
| Profit (loss) for the period | 9904 | €3,319 | €3,884 | +€565 | +17.0% |
| Profit (loss) for the period to be appropriated | 9905 | €3,319 | €3,884 | +€565 | +17.0% |
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 3 October 2026 via checked.be.