Biemans Consulting: 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.
Biemans Consulting
Largest movements
- Financial fixed assets -€234,994
down €234,994 (-100%), from €234,994 to €0
- Current investments +€106,200
new in 2025: €106,200
- Cash -€48,020
down €48,020 (-67.2%), from €71,487 to €23,467
mainly Current investments (-€106,200) and Debts after one year (-€69,343)
- Receivables within one year +€7,449
up €7,449 (+50.1%), from €14,875 to €22,324
of which Other amounts receivable: +€18,994
- Tangible fixed assets -€4,812
down €4,812 (-76.0%), from €6,329 to €1,516
of which Furniture and vehicles: -€6,329
- Debts after one year -€69,343
down €69,343 (-100%), from €69,343 to €0
- Tax, wage and social debts -€59,443
down €59,443 (-83.1%), from €71,493 to €12,050
of which Taxes: -€56,325
- Current portion of long-term debt -€49,174
down €49,174 (-100%), from €49,174 to €0
- Reserves +€7,583
up €7,583 (+5.9%), from €128,814 to €136,397
- Other debts -€4,582
down €4,582 (-100%), from €4,582 to €0
- Depreciation -€10,144
down €10,144 (-61.5%), from €16,500 to €6,356
- Financial income +€9,038
up €9,038 (+52,061%), from €17 to €9,055
- Gross operating margin +€4,433
up €4,433 (+8.2%), from €53,852 to €58,285
- Taxes +€1,556
up €1,556 (+11.8%), from €13,191 to €14,747
- Other operating charges +€843
up €843 (+40.4%), from €2,088 to €2,931
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 | €328,831 | €154,817 | -€174,014 | -52.9% |
| Fixed assets | 21/28 | €241,323 | €1,516 | -€239,807 | -99.4% |
| Tangible fixed assets | 22/27 | €6,329 | €1,516 | -€4,812 | -76.0% |
| Plant, machinery and equipment | 23 | - | €1,516 | +€1,516 | |
| Furniture and vehicles | 24 | €6,329 | €0 | -€6,329 | -100% |
| Financial fixed assets | 28 | €234,994 | €0 | -€234,994 | -100% |
| Current assets | 29/58 | €87,508 | €153,301 | +€65,793 | +75.2% |
| Amounts receivable within one year | 40/41 | €14,875 | €22,324 | +€7,449 | +50.1% |
| Trade receivables | 40 | €14,857 | €3,312 | -€11,545 | -77.7% |
| Other amounts receivable | 41 | €18 | €19,012 | +€18,994 | +103,282% |
| Current investments | 50/53 | - | €106,200 | +€106,200 | |
| Cash at bank and in hand | 54/58 | €71,487 | €23,467 | -€48,020 | -67.2% |
| Deferred charges and accrued income | 490/1 | €1,146 | €1,310 | +€164 | +14.3% |
| Total equity and liabilities | 10/49 | €328,831 | €154,817 | -€174,014 | -52.9% |
| Equity | 10/15 | €133,814 | €141,397 | +€7,583 | +5.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €128,814 | €136,397 | +€7,583 | +5.9% |
| Distributable reserves | 133 | €128,814 | €136,397 | +€7,583 | +5.9% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €195,017 | €13,420 | -€181,597 | -93.1% |
| Amounts payable after more than one year | 17 | €69,343 | €0 | -€69,343 | -100% |
| Financial debts | 170/4 | €69,343 | €0 | -€69,343 | -100% |
| Amounts payable within one year | 42/48 | €125,674 | €13,420 | -€112,254 | -89.3% |
| Current portion of amounts payable after more than one year | 42 | €49,174 | €0 | -€49,174 | -100% |
| Financial debts | 43 | €205 | €0 | -€205 | -100% |
| Credit institutions | 430/8 | €205 | €0 | -€205 | -100% |
| Trade debts | 44 | €220 | €1,370 | +€1,150 | +522% |
| Suppliers | 440/4 | €220 | €1,370 | +€1,150 | +522% |
| Taxes, remuneration and social security | 45 | €71,493 | €12,050 | -€59,443 | -83.1% |
| Taxes | 450/3 | €68,376 | €12,050 | -€56,325 | -82.4% |
| Remuneration and social security | 454/9 | €3,118 | €0 | -€3,118 | -100% |
| Other amounts payable | 47/48 | €4,582 | €0 | -€4,582 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,500 | €6,356 | -€10,144 | -61.5% |
| Other operating charges | 640/8 | €2,088 | €2,931 | +€843 | +40.4% |
| Gross operating margin | 9900 | €53,852 | €58,285 | +€4,433 | +8.2% |
| Operating profit (loss) | 9901 | €35,264 | €48,997 | +€13,734 | +38.9% |
| Financial income | 75/76B | €17 | €9,055 | +€9,038 | +52,061% |
| Recurring financial income | 75 | €17 | €9,055 | +€9,038 | +52,061% |
| Financial charges | 65/66B | €5,344 | €5,723 | +€379 | +7.1% |
| Recurring financial charges | 65 | €5,344 | €5,723 | +€379 | +7.1% |
| Profit (loss) for the period before taxes | 9903 | €29,937 | €52,330 | +€22,392 | +74.8% |
| Income taxes | 67/77 | €13,191 | €14,747 | +€1,556 | +11.8% |
| Profit (loss) for the period | 9904 | €16,747 | €37,583 | +€20,836 | +124% |
| Profit (loss) for the period to be appropriated | 9905 | €16,747 | €37,583 | +€20,836 | +124% |
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 1 November 2026 via checked.be.