BieMotion: 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.
BieMotion
Largest movements
- Cash -€21,252
down €21,252 (-22.7%), from €93,593 to €72,340
mainly Net result for the year (-€16,052) and Tax, wage and social debts (-€12,330)
- Tangible fixed assets -€15,326
down €15,326 (-6.0%), from €256,882 to €241,556
of which Land and buildings: -€13,356
- Receivables within one year +€5,842
up €5,842 (+9.5%), from €61,752 to €67,594
of which Other amounts receivable: +€5,740
- Profit (loss) carried forward -€16,052
down €16,052 (-95.5%), from €16,802 to €750
- Tax, wage and social debts -€12,330
down €12,330 (-37.1%), from €33,257 to €20,927
of which Taxes: -€8,330
- Debts after one year -€8,711
down €8,711 (-3.9%), from €220,762 to €212,051
- Trade debts +€5,060
up €5,060 (+614%), from €824 to €5,885
- Gross operating margin -€97,772
down €97,772 (-87.0%), from €112,318 to €14,546
- Taxes -€22,769
down €22,769 (-98.9%), from €23,029 to €261
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €463,188 | €431,491 | -€31,698 | -6.8% |
| Fixed assets | 21/28 | €306,882 | €291,556 | -€15,326 | -5.0% |
| Tangible fixed assets | 22/27 | €256,882 | €241,556 | -€15,326 | -6.0% |
| Land and buildings | 22 | €249,986 | €236,630 | -€13,356 | -5.3% |
| Plant, machinery and equipment | 23 | €3,860 | €3,816 | -€44 | -1.1% |
| Furniture and vehicles | 24 | €3,037 | €1,111 | -€1,926 | -63.4% |
| Financial fixed assets | 28 | €50,000 | €50,000 | = | 0.0% |
| Current assets | 29/58 | €156,306 | €139,935 | -€16,371 | -10.5% |
| Amounts receivable within one year | 40/41 | €61,752 | €67,594 | +€5,842 | +9.5% |
| Trade receivables | 40 | €61,642 | €61,744 | +€102 | +0.2% |
| Other amounts receivable | 41 | €110 | €5,850 | +€5,740 | +5,230% |
| Cash at bank and in hand | 54/58 | €93,593 | €72,340 | -€21,252 | -22.7% |
| Deferred charges and accrued income | 490/1 | €961 | - | -€961 | |
| Total equity and liabilities | 10/49 | €463,188 | €431,491 | -€31,698 | -6.8% |
| Equity | 10/15 | €156,191 | €140,139 | -€16,052 | -10.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €134,389 | €134,389 | = | 0.0% |
| Distributable reserves | 133 | €134,389 | €134,389 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,802 | €750 | -€16,052 | -95.5% |
| Amounts payable | 17/49 | €306,997 | €291,352 | -€15,645 | -5.1% |
| Amounts payable after more than one year | 17 | €220,762 | €212,051 | -€8,711 | -3.9% |
| Financial debts | 170/4 | €220,762 | €212,051 | -€8,711 | -3.9% |
| Amounts payable within one year | 42/48 | €86,235 | €79,301 | -€6,934 | -8.0% |
| Current portion of amounts payable after more than one year | 42 | €8,375 | €8,711 | +€336 | +4.0% |
| Trade debts | 44 | €824 | €5,885 | +€5,060 | +614% |
| Suppliers | 440/4 | €824 | €5,885 | +€5,060 | +614% |
| Taxes, remuneration and social security | 45 | €33,257 | €20,927 | -€12,330 | -37.1% |
| Taxes | 450/3 | €22,936 | €14,606 | -€8,330 | -36.3% |
| Remuneration and social security | 454/9 | €10,321 | €6,321 | -€4,000 | -38.8% |
| Other amounts payable | 47/48 | €43,779 | €43,779 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,065 | €17,645 | +€580 | +3.4% |
| Other operating charges | 640/8 | €1,373 | €1,802 | +€429 | +31.3% |
| Gross operating margin | 9900 | €112,318 | €14,546 | -€97,772 | -87.0% |
| Operating profit (loss) | 9901 | €93,880 | -€4,901 | -€98,781 | |
| Financial income | 75/76B | €1 | €16 | +€16 | +2,981% |
| Recurring financial income | 75 | €1 | €16 | +€16 | +2,981% |
| Financial charges | 65/66B | €10,191 | €10,907 | +€716 | +7.0% |
| Recurring financial charges | 65 | €10,191 | €10,907 | +€716 | +7.0% |
| Profit (loss) for the period before taxes | 9903 | €83,690 | -€15,792 | -€99,482 | |
| Income taxes | 67/77 | €23,029 | €261 | -€22,769 | -98.9% |
| Profit (loss) for the period | 9904 | €60,661 | -€16,052 | -€76,713 | |
| Profit (loss) for the period to be appropriated | 9905 | €60,661 | -€16,052 | -€76,713 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.