BIELEN HIGH TECH: 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.
BIELEN HIGH TECH
Largest movements
- Current investments +€115,000
up €115,000 (+177%), from €65,000 to €180,000
- Receivables within one year -€33,004
down €33,004 (-97.4%), from €33,883 to €879
of which Trade receivables: -€33,883
- Tangible fixed assets -€25,163
down €25,163 (-31.9%), from €78,878 to €53,715
of which Furniture and vehicles: -€27,386
- Cash +€6,416
up €6,416 (+6.2%), from €103,669 to €110,085
mainly Net result for the year (+€90,600) and Receivables within one year (+€33,004)
- Reserves +€90,600
up €90,600 (+55.0%), from €164,612 to €255,212
- Tax, wage and social debts -€22,459
down €22,459 (-72.1%), from €31,156 to €8,697
- Other debts -€6,615
down €6,615 (-9.8%), from €67,246 to €60,630
- Gross operating margin +€84,179
up €84,179 (+115%), from €73,121 to €157,300
- Taxes +€24,043
up €24,043 (+172%), from €13,980 to €38,024
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.
Derived cash bridge
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 | €284,161 | €348,513 | +€64,352 | +22.6% |
| Fixed assets | 21/28 | €78,878 | €53,715 | -€25,163 | -31.9% |
| Tangible fixed assets | 22/27 | €78,878 | €53,715 | -€25,163 | -31.9% |
| Plant, machinery and equipment | 23 | €1,959 | €4,182 | +€2,223 | +113% |
| Furniture and vehicles | 24 | €76,919 | €49,533 | -€27,386 | -35.6% |
| Current assets | 29/58 | €205,283 | €294,797 | +€89,514 | +43.6% |
| Amounts receivable within one year | 40/41 | €33,883 | €879 | -€33,004 | -97.4% |
| Trade receivables | 40 | €33,883 | - | -€33,883 | |
| Other amounts receivable | 41 | - | €879 | +€879 | |
| Current investments | 50/53 | €65,000 | €180,000 | +€115,000 | +177% |
| Cash at bank and in hand | 54/58 | €103,669 | €110,085 | +€6,416 | +6.2% |
| Deferred charges and accrued income | 490/1 | €2,731 | €3,834 | +€1,103 | +40.4% |
| Total equity and liabilities | 10/49 | €284,161 | €348,513 | +€64,352 | +22.6% |
| Equity | 10/15 | €183,162 | €273,762 | +€90,600 | +49.5% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €164,612 | €255,212 | +€90,600 | +55.0% |
| Distributable reserves | 133 | €164,612 | €255,212 | +€90,600 | +55.0% |
| Amounts payable | 17/49 | €100,999 | €74,751 | -€26,248 | -26.0% |
| Amounts payable within one year | 42/48 | €100,999 | €74,751 | -€26,248 | -26.0% |
| Trade debts | 44 | €2,597 | €5,423 | +€2,826 | +109% |
| Suppliers | 440/4 | €2,597 | €5,423 | +€2,826 | +109% |
| Taxes, remuneration and social security | 45 | €31,156 | €8,697 | -€22,459 | -72.1% |
| Taxes | 450/3 | €31,156 | €8,697 | -€22,459 | -72.1% |
| Other amounts payable | 47/48 | €67,246 | €60,630 | -€6,615 | -9.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,216 | €27,852 | -€364 | -1.3% |
| Other operating charges | 640/8 | €1,571 | €1,466 | -€105 | -6.7% |
| Non-recurring operating charges | 66A | - | €461 | +€461 | |
| Gross operating margin | 9900 | €73,121 | €157,300 | +€84,179 | +115% |
| Operating profit (loss) | 9901 | €43,334 | €127,522 | +€84,188 | +194% |
| Financial income | 75/76B | €926 | €1,294 | +€368 | +39.7% |
| Recurring financial income | 75 | €926 | €1,294 | +€368 | +39.7% |
| Financial charges | 65/66B | €249 | €193 | -€56 | -22.7% |
| Recurring financial charges | 65 | €249 | €193 | -€56 | -22.7% |
| Profit (loss) for the period before taxes | 9903 | €44,012 | €128,623 | +€84,612 | +192% |
| Income taxes | 67/77 | €13,980 | €38,024 | +€24,043 | +172% |
| Profit (loss) for the period | 9904 | €30,031 | €90,600 | +€60,569 | +202% |
| Profit (loss) for the period to be appropriated | 9905 | €30,031 | €90,600 | +€60,569 | +202% |
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 27 October 2026 via checked.be.