BIEKEBOKE: 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.
BIEKEBOKE
Largest movements
- Cash +€60,127
up €60,127 (+27.5%), from €218,328 to €278,456
mainly Net result for the year (+€71,023) and Other debts (+€23,367)
- Receivables within one year +€6,688
up €6,688 (+66.1%), from €10,121 to €16,809
of which Trade receivables: +€4,064
- Tangible fixed assets +€3,843
up €3,843 (+31.9%), from €12,063 to €15,906
- Profit (loss) carried forward +€41,023
up €41,023 (+31.4%), from €130,548 to €171,571
- Other debts +€23,367
up €23,367 (+131.0%), from €17,837 to €41,204
- Tax, wage and social debts +€3,624
up €3,624 (+4.9%), from €73,476 to €77,101
of which Taxes: +€7,485
- Trade debts +€3,182
up €3,182 (+372.8%), from €853 to €4,035
- Gross operating margin -€95,585
down €95,585 (-26.8%), from €357,178 to €261,592
- Taxes -€26,326
down €26,326 (-71.4%), from €36,861 to €10,535
- Staff costs -€9,194
down €9,194 (-4.9%), from €185,906 to €176,712
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 | €242,714 | €313,911 | +€71,196 | +29.3% |
| Fixed assets | 21/28 | €12,063 | €15,906 | +€3,843 | +31.9% |
| Tangible fixed assets | 22/27 | €12,063 | €15,906 | +€3,843 | +31.9% |
| Plant, machinery and equipment | 23 | €12,063 | €15,906 | +€3,843 | +31.9% |
| Current assets | 29/58 | €230,651 | €298,005 | +€67,353 | +29.2% |
| Amounts receivable within one year | 40/41 | €10,121 | €16,809 | +€6,688 | +66.1% |
| Trade receivables | 40 | €10,121 | €14,185 | +€4,064 | +40.2% |
| Other amounts receivable | 41 | - | €2,624 | +€2,624 | |
| Cash at bank and in hand | 54/58 | €218,328 | €278,456 | +€60,127 | +27.5% |
| Deferred charges and accrued income | 490/1 | €2,202 | €2,740 | +€538 | +24.4% |
| Total equity and liabilities | 10/49 | €242,714 | €313,911 | +€71,196 | +29.3% |
| Equity | 10/15 | €150,548 | €191,571 | +€41,023 | +27.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €130,548 | €171,571 | +€41,023 | +31.4% |
| Amounts payable | 17/49 | €92,166 | €122,339 | +€30,173 | +32.7% |
| Amounts payable within one year | 42/48 | €92,166 | €122,339 | +€30,173 | +32.7% |
| Trade debts | 44 | €853 | €4,035 | +€3,182 | +372.8% |
| Suppliers | 440/4 | €853 | €4,035 | +€3,182 | +372.8% |
| Taxes, remuneration and social security | 45 | €73,476 | €77,101 | +€3,624 | +4.9% |
| Taxes | 450/3 | €49,911 | €57,396 | +€7,485 | +15.0% |
| Remuneration and social security | 454/9 | €23,565 | €19,704 | -€3,861 | -16.4% |
| Other amounts payable | 47/48 | €17,837 | €41,204 | +€23,367 | +131.0% |
| Remuneration, social security and pensions | 62 | €185,906 | €176,712 | -€9,194 | -4.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,260 | €2,567 | -€693 | -21.3% |
| Other operating charges | 640/8 | €519 | €606 | +€88 | +16.9% |
| Gross operating margin | 9900 | €357,178 | €261,592 | -€95,585 | -26.8% |
| Operating profit (loss) | 9901 | €167,493 | €81,708 | -€85,786 | -51.2% |
| Financial income | 75/76B | €68 | €1 | -€67 | -98.6% |
| Recurring financial income | 75 | €68 | €1 | -€67 | -98.6% |
| Financial charges | 65/66B | €152 | €150 | -€2 | -1.5% |
| Recurring financial charges | 65 | €152 | €150 | -€2 | -1.5% |
| Profit (loss) for the period before taxes | 9903 | €167,409 | €81,558 | -€85,851 | -51.3% |
| Income taxes | 67/77 | €36,861 | €10,535 | -€26,326 | -71.4% |
| Profit (loss) for the period | 9904 | €130,548 | €71,023 | -€59,524 | -45.6% |
| Profit (loss) for the period to be appropriated | 9905 | €130,548 | €71,023 | -€59,524 | -45.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.