BIEMAR BOIS: what changed
What changed
BIEMAR BOIS
NACE 46.832, Wholesale of timber
filed annual accounts (NBB)
Net result for the year
€739,639
2024 · -€86,678+€826,316
Equity
€5.8m
2024 · €6.0m-€264,326
Cash
€1.2m
2024 · €975,355+€225,917
Balance sheet total
€32.2m
2024 · €34.0m-€1.8m
Largest movements
Assets
- Receivables within one year -€1.4m
down €1.4m (-16.2%), from €8.6m to €7.2m
of which Other amounts receivable: -€843,951
- Tangible fixed assets -€964,662
down €964,662 (-6.8%), from €14.2m to €13.2m
of which Leasing and similar rights: -€880,655
Equity and liabilities
- Debts after one year -€1.4m
down €1.4m (-10.9%), from €12.9m to €11.5m
- Reserves -€1.3m
down €1.3m (-53.8%), from €2.3m to €1.1m
of which Tax-exempt reserves: -€1.3m
- Profit (loss) carried forward +€1.0m
up €1.0m (+34.3%), from €2.9m to €3.9m
- Accrued charges and deferred income -€578,020
down €578,020 (-6.0%), from €9.7m to €9.1m
- Other debts +€400,000
up €400,000 (+66.7%), from €600,000 to €1.0m
Income statement
- Turnover +€1.7m
up €1.7m (+3.2%), from €53.6m to €55.3m
- Goods and materials +€719,420
up €719,420 (+1.7%), from €41.2m to €41.9m
of which Purchases: +€1.5m
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€86,678
Turnover
+€1.7m
Other operating income
+€179,192
Goods and materials
-€719,420
Services and other goods
-€154,643
Staff costs
-€361,732
Depreciation
-€171,718
Write-downs
+€476,793
Other operating charges
+€16,011
Financial income
+€14,323
Financial charges
-€72,856
Taxes
-€98,159
Result 2025
€739,639
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€3.2m
Investment
-€763,785
Financing
-€2.2m
Cash 2024
€975,355
From operations (derived)
+€3.2m
Net result for the year
+€739,639
Depreciation
+€1.7m
Receivables after one year
-€60,000
Stocks and contracts
-€213,619
Receivables within one year
+€1.4m
Deferred charges and accrued income
-€21,057
Trade debts
-€47,322
Tax, wage and social debts
-€192,449
Advances received
+€57,185
Other debts
+€400,000
Accrued charges and deferred income
-€578,020
Investment (derived)
-€763,785
Investment in fixed assets (net)
-€763,785
Financing
-€2.2m
Debts after one year
-€1.4m
Current portion of long-term debt
+€204,677
Contributions, distributions and other
-€1.0m
Cash 2025
€1.2m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €34,036,219 | €32,213,484 | -€1.8m | -5.4% |
| Fixed assets | 21/28 | €14,551,592 | €13,599,669 | -€951,923 | -6.5% |
| Intangible fixed assets | 21 | €246,263 | €248,841 | +€2,578 | +1.0% |
| Tangible fixed assets | 22/27 | €14,206,006 | €13,241,343 | -€964,662 | -6.8% |
| Plant, machinery and equipment | 23 | €769,420 | €586,101 | -€183,319 | -23.8% |
| Furniture and vehicles | 24 | €686,729 | €525,688 | -€161,041 | -23.5% |
| Leasing and similar rights | 25 | €12,531,903 | €11,651,248 | -€880,655 | -7.0% |
| Other tangible fixed assets | 26 | €132,960 | €393,312 | +€260,352 | +196% |
| Assets under construction and advance payments | 27 | €84,994 | €84,994 | = | 0.0% |
| Financial fixed assets | 28 | €99,324 | €109,485 | +€10,161 | +10.2% |
| Other financial fixed assets | 284/8 | €99,324 | €109,485 | +€10,161 | +10.2% |
| Shares | 284 | €33,087 | €33,087 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €66,237 | €76,398 | +€10,161 | +15.3% |
| Current assets | 29/58 | €19,484,627 | €18,613,815 | -€870,813 | -4.5% |
| Amounts receivable after more than one year | 29 | - | €60,000 | +€60,000 | |
| Trade receivables | 290 | - | €60,000 | +€60,000 | |
| Stocks and contracts in progress | 3 | €9,856,848 | €10,070,467 | +€213,619 | +2.2% |
| Stocks | 30/36 | €9,856,848 | €10,070,467 | +€213,619 | +2.2% |
| Goods purchased for resale | 34 | €9,856,848 | €10,070,467 | +€213,619 | +2.2% |
| Amounts receivable within one year | 40/41 | €8,608,200 | €7,216,794 | -€1.4m | -16.2% |
| Trade receivables | 40 | €7,754,988 | €7,207,534 | -€547,454 | -7.1% |
| Other amounts receivable | 41 | €853,211 | €9,260 | -€843,951 | -98.9% |
| Cash at bank and in hand | 54/58 | €975,355 | €1,201,272 | +€225,917 | +23.2% |
| Deferred charges and accrued income | 490/1 | €44,225 | €65,282 | +€21,057 | +47.6% |
| Total equity and liabilities | 10/49 | €34,036,219 | €32,213,484 | -€1.8m | -5.4% |
| Equity | 10/15 | €6,018,291 | €5,753,965 | -€264,326 | -4.4% |
| Contributions | 10/11 | €744,000 | €744,000 | = | 0.0% |
| Capital | 10 | €744,000 | €744,000 | = | 0.0% |
| Issued capital | 100 | €744,000 | €744,000 | = | 0.0% |
| Reserves | 13 | €2,346,397 | €1,083,397 | -€1.3m | -53.8% |
| Non-distributable reserves | 130/1 | €74,400 | €74,400 | = | 0.0% |
| Legal reserve | 130 | €74,400 | €74,400 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,271,997 | €1,008,997 | -€1.3m | -55.6% |
| Profit (loss) carried forward | 14 | €2,919,466 | €3,922,105 | +€1.0m | +34.3% |
| Investment grants | 15 | €8,427 | €4,463 | -€3,965 | -47.0% |
| Amounts payable | 17/49 | €28,017,928 | €26,459,519 | -€1.6m | -5.6% |
| Amounts payable after more than one year | 17 | €12,904,478 | €11,501,998 | -€1.4m | -10.9% |
| Financial debts | 170/4 | €12,904,478 | €11,501,998 | -€1.4m | -10.9% |
| Leasing and similar obligations | 172 | €11,768,299 | €11,084,460 | -€683,839 | -5.8% |
| Credit institutions | 173 | €1,136,179 | €417,538 | -€718,641 | -63.3% |
| Amounts payable within one year | 42/48 | €5,401,005 | €5,823,095 | +€422,090 | +7.8% |
| Current portion of amounts payable after more than one year | 42 | €1,364,981 | €1,569,658 | +€204,677 | +15.0% |
| Trade debts | 44 | €1,923,710 | €1,876,388 | -€47,322 | -2.5% |
| Suppliers | 440/4 | €1,923,710 | €1,876,388 | -€47,322 | -2.5% |
| Advances received on contracts in progress | 46 | €91,287 | €148,472 | +€57,185 | +62.6% |
| Taxes, remuneration and social security | 45 | €1,421,027 | €1,228,578 | -€192,449 | -13.5% |
| Taxes | 450/3 | €445,429 | €470,445 | +€25,016 | +5.6% |
| Remuneration and social security | 454/9 | €975,598 | €758,133 | -€217,465 | -22.3% |
| Other amounts payable | 47/48 | €600,000 | €1,000,000 | +€400,000 | +66.7% |
| Accrued charges and deferred income | 492/3 | €9,712,446 | €9,134,425 | -€578,020 | -6.0% |
| Operating income | 70/76A | €54,417,365 | €56,315,082 | +€1.9m | +3.5% |
| Turnover | 70 | €53,561,913 | €55,280,437 | +€1.7m | +3.2% |
| Other operating income | 74 | €855,452 | €1,034,644 | +€179,192 | +20.9% |
| Operating charges | 60/66A | €54,665,714 | €55,580,423 | +€914,709 | +1.7% |
| Goods for resale, raw materials and consumables | 60 | €41,224,423 | €41,943,843 | +€719,420 | +1.7% |
| Purchases | 600/8 | €40,398,698 | €41,855,924 | +€1.5m | +3.6% |
| Change in stocks: decrease (increase) | 609 | €825,725 | €87,920 | -€737,805 | -89.4% |
| Services and other goods | 61 | €3,945,109 | €4,099,752 | +€154,643 | +3.9% |
| Remuneration, social security and pensions | 62 | €7,470,960 | €7,832,693 | +€361,732 | +4.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,543,990 | €1,715,708 | +€171,718 | +11.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €287,097 | -€189,696 | -€476,793 | |
| Other operating charges | 640/8 | €194,135 | €178,124 | -€16,011 | -8.2% |
| Operating profit (loss) | 9901 | -€248,349 | €734,658 | +€983,008 | |
| Financial income | 75/76B | €881,290 | €895,613 | +€14,323 | +1.6% |
| Recurring financial income | 75 | €881,290 | €895,613 | +€14,323 | +1.6% |
| Income from financial fixed assets | 750 | €2,040 | - | -€2,040 | |
| Income from current assets | 751 | €8,565 | €29,674 | +€21,109 | +246% |
| Other financial income | 752/9 | €870,685 | €865,939 | -€4,746 | -0.5% |
| Financial charges | 65/66B | €501,950 | €574,806 | +€72,856 | +14.5% |
| Recurring financial charges | 65 | €501,950 | €574,806 | +€72,856 | +14.5% |
| Debt charges | 650 | €383,611 | €466,273 | +€82,661 | +21.5% |
| Other financial charges | 652/9 | €118,339 | €108,533 | -€9,806 | -8.3% |
| Profit (loss) for the period before taxes | 9903 | €130,991 | €1,055,466 | +€924,475 | +706% |
| Income taxes | 67/77 | €217,668 | €315,827 | +€98,159 | +45.1% |
| Taxes | 670/3 | €217,668 | €315,827 | +€98,159 | +45.1% |
| Profit (loss) for the period | 9904 | -€86,678 | €739,639 | +€826,316 | |
| Transfer from tax-exempt reserves | 789 | - | €1,263,000 | +€1.3m | |
| Profit (loss) for the period to be appropriated | 9905 | -€86,678 | €2,002,639 | +€2.1m |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.