BIEN VUE: 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.
BIEN VUE
Largest movements
- Deferred charges and accrued income +€35,733
new in 2025: €35,733
- Stocks and contracts -€3,006
down €3,006 (-4.5%), from €66,117 to €63,111
- Tangible fixed assets -€2,396
down €2,396 (-61.3%), from €3,909 to €1,513
- Other debts +€36,843
up €36,843 (+42.3%), from €87,000 to €123,843
- Tax, wage and social debts -€17,188
down €17,188 (-70.2%), from €24,497 to €7,309
- Trade debts +€7,700
up €7,700 (+11.6%), from €66,104 to €73,804
- Profit (loss) carried forward +€6,241
up €6,241 (+4.8%), from -€129,579 to -€123,338
- Short-term financial debts -€3,237
down €3,237 (-63.2%), from €5,124 to €1,887
- Gross operating margin +€5,669
up €5,669 (+90.6%), from €6,254 to €11,923
- Depreciation -€1,466
down €1,466 (-38.0%), from €3,862 to €2,396
- Other operating charges +€579
up €579 (+35.0%), from €1,654 to €2,233
- Financial charges +€530
up €530 (+91.7%), from €578 to €1,108
- Financial income +€215
up €215 (+524%), from €41 to €256
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 | €71,964 | €102,105 | +€30,141 | +41.9% |
| Fixed assets | 21/28 | €5,409 | €3,013 | -€2,396 | -44.3% |
| Tangible fixed assets | 22/27 | €3,909 | €1,513 | -€2,396 | -61.3% |
| Furniture and vehicles | 24 | €3,909 | €1,513 | -€2,396 | -61.3% |
| Financial fixed assets | 28 | €1,500 | €1,500 | = | 0.0% |
| Current assets | 29/58 | €66,555 | €99,092 | +€32,537 | +48.9% |
| Stocks and contracts in progress | 3 | €66,117 | €63,111 | -€3,006 | -4.5% |
| Stocks | 30/36 | €66,117 | €63,111 | -€3,006 | -4.5% |
| Amounts receivable within one year | 40/41 | €190 | - | -€190 | |
| Trade receivables | 40 | €190 | - | -€190 | |
| Cash at bank and in hand | 54/58 | €248 | €248 | = | 0.0% |
| Deferred charges and accrued income | 490/1 | - | €35,733 | +€35,733 | |
| Total equity and liabilities | 10/49 | €71,964 | €102,105 | +€30,141 | +41.9% |
| Equity | 10/15 | -€110,979 | -€104,738 | +€6,241 | +5.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€129,579 | -€123,338 | +€6,241 | +4.8% |
| Amounts payable | 17/49 | €182,943 | €206,843 | +€23,900 | +13.1% |
| Amounts payable within one year | 42/48 | €182,725 | €206,843 | +€24,118 | +13.2% |
| Financial debts | 43 | €5,124 | €1,887 | -€3,237 | -63.2% |
| Credit institutions | 430/8 | €5,124 | €1,887 | -€3,237 | -63.2% |
| Trade debts | 44 | €66,104 | €73,804 | +€7,700 | +11.6% |
| Suppliers | 440/4 | €66,104 | €73,804 | +€7,700 | +11.6% |
| Taxes, remuneration and social security | 45 | €24,497 | €7,309 | -€17,188 | -70.2% |
| Taxes | 450/3 | €24,497 | €7,309 | -€17,188 | -70.2% |
| Other amounts payable | 47/48 | €87,000 | €123,843 | +€36,843 | +42.3% |
| Accrued charges and deferred income | 492/3 | €218 | - | -€218 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,862 | €2,396 | -€1,466 | -38.0% |
| Other operating charges | 640/8 | €1,654 | €2,233 | +€579 | +35.0% |
| Gross operating margin | 9900 | €6,254 | €11,923 | +€5,669 | +90.6% |
| Operating profit (loss) | 9901 | €738 | €7,294 | +€6,556 | +888% |
| Financial income | 75/76B | €41 | €256 | +€215 | +524% |
| Recurring financial income | 75 | €41 | €256 | +€215 | +524% |
| Financial charges | 65/66B | €578 | €1,108 | +€530 | +91.7% |
| Recurring financial charges | 65 | €578 | €1,108 | +€530 | +91.7% |
| Profit (loss) for the period before taxes | 9903 | €201 | €6,442 | +€6,241 | +3,105% |
| Profit (loss) for the period | 9904 | €201 | €6,442 | +€6,241 | +3,105% |
| Profit (loss) for the period to be appropriated | 9905 | €201 | €6,442 | +€6,241 | +3,105% |
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 29 October 2026 via checked.be.