BIEMAR EUGENE: 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.
BIEMAR EUGENE
Largest movements
- Tangible fixed assets +€56,545
up €56,545 (+150%), from €37,588 to €94,133
of which Furniture and vehicles: +€50,666
- Cash +€19,914
up €19,914 (+6.7%), from €299,089 to €319,004
mainly Net result for the year (+€93,594) and Depreciation (+€18,361)
- Receivables within one year -€7,770
down €7,770 (-5.5%), from €141,606 to €133,836
of which Trade receivables: -€5,046
- Reserves +€91,928
up €91,928 (+24.3%), from €378,225 to €470,153
- Trade debts -€9,911
down €9,911 (-26.4%), from €37,497 to €27,586
- Debts after one year -€9,513
down €9,513 (-56.2%), from €16,936 to €7,423
- Staff costs +€10,470
up €10,470 (+5.5%), from €189,840 to €200,309
- Taxes -€7,576
down €7,576 (-18.0%), from €42,064 to €34,488
- Gross operating margin -€3,637
down €3,637 (-1.0%), from €350,963 to €347,326
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 | €494,719 | €564,964 | +€70,245 | +14.2% |
| Fixed assets | 21/28 | €37,738 | €94,283 | +€56,545 | +150% |
| Tangible fixed assets | 22/27 | €37,588 | €94,133 | +€56,545 | +150% |
| Plant, machinery and equipment | 23 | €5,982 | €11,861 | +€5,879 | +98.3% |
| Furniture and vehicles | 24 | €31,606 | €82,272 | +€50,666 | +160% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €456,980 | €470,681 | +€13,701 | +3.0% |
| Stocks and contracts in progress | 3 | €7,857 | €9,295 | +€1,438 | +18.3% |
| Stocks | 30/36 | €7,857 | €9,295 | +€1,438 | +18.3% |
| Amounts receivable within one year | 40/41 | €141,606 | €133,836 | -€7,770 | -5.5% |
| Trade receivables | 40 | €72,809 | €67,763 | -€5,046 | -6.9% |
| Other amounts receivable | 41 | €68,797 | €66,073 | -€2,724 | -4.0% |
| Cash at bank and in hand | 54/58 | €299,089 | €319,004 | +€19,914 | +6.7% |
| Deferred charges and accrued income | 490/1 | €8,428 | €8,547 | +€118 | +1.4% |
| Total equity and liabilities | 10/49 | €494,719 | €564,964 | +€70,245 | +14.2% |
| Equity | 10/15 | €399,477 | €491,405 | +€91,928 | +23.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €378,225 | €470,153 | +€91,928 | +24.3% |
| Distributable reserves | 133 | €378,225 | €470,153 | +€91,928 | +24.3% |
| Profit (loss) carried forward | 14 | €2,652 | €2,652 | = | 0.0% |
| Amounts payable | 17/49 | €95,242 | €73,559 | -€21,683 | -22.8% |
| Amounts payable after more than one year | 17 | €16,936 | €7,423 | -€9,513 | -56.2% |
| Financial debts | 170/4 | €16,936 | €7,423 | -€9,513 | -56.2% |
| Amounts payable within one year | 42/48 | €74,659 | €64,717 | -€9,943 | -13.3% |
| Current portion of amounts payable after more than one year | 42 | €9,092 | €9,513 | +€421 | +4.6% |
| Trade debts | 44 | €37,497 | €27,586 | -€9,911 | -26.4% |
| Suppliers | 440/4 | €37,497 | €27,586 | -€9,911 | -26.4% |
| Taxes, remuneration and social security | 45 | €26,868 | €26,451 | -€416 | -1.5% |
| Taxes | 450/3 | €15,235 | €15,089 | -€145 | -1.0% |
| Remuneration and social security | 454/9 | €11,633 | €11,362 | -€271 | -2.3% |
| Other amounts payable | 47/48 | €1,203 | €1,166 | -€36 | -3.0% |
| Accrued charges and deferred income | 492/3 | €3,647 | €1,420 | -€2,227 | -61.1% |
| Remuneration, social security and pensions | 62 | €189,840 | €200,309 | +€10,470 | +5.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,606 | €18,361 | +€1,755 | +10.6% |
| Other operating charges | 640/8 | €1,243 | €1,227 | -€16 | -1.3% |
| Non-recurring operating charges | 66A | - | €190 | +€190 | |
| Gross operating margin | 9900 | €350,963 | €347,326 | -€3,637 | -1.0% |
| Operating profit (loss) | 9901 | €143,275 | €127,239 | -€16,036 | -11.2% |
| Financial income | 75/76B | €2,469 | €3,517 | +€1,049 | +42.5% |
| Recurring financial income | 75 | €2,469 | €3,517 | +€1,049 | +42.5% |
| Financial charges | 65/66B | €3,463 | €2,674 | -€789 | -22.8% |
| Recurring financial charges | 65 | €3,463 | €2,674 | -€789 | -22.8% |
| Profit (loss) for the period before taxes | 9903 | €142,281 | €128,083 | -€14,199 | -10.0% |
| Income taxes | 67/77 | €42,064 | €34,488 | -€7,576 | -18.0% |
| Profit (loss) for the period | 9904 | €100,217 | €93,594 | -€6,623 | -6.6% |
| Profit (loss) for the period to be appropriated | 9905 | €100,217 | €93,594 | -€6,623 | -6.6% |
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 25 October 2026 via checked.be.