BIENERT ENTERPRISE: 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.
BIENERT ENTERPRISE
Largest movements
- Cash -€31,199
down €31,199 (-90.0%), from €34,648 to €3,449
mainly Trade debts (-€35,694) and Net result for the year (-€28,805)
- Receivables within one year -€21,751
down €21,751 (-8.3%), from €262,228 to €240,477
of which Trade receivables: -€27,535
- Tangible fixed assets -€7,785
down €7,785 (-18.6%), from €41,874 to €34,089
of which Furniture and vehicles: -€7,785
- Trade debts -€35,694
down €35,694 (-16.2%), from €219,884 to €184,190
- Profit (loss) carried forward -€28,805
down €28,805, from €17,465 to -€11,340
- Other debts +€5,000
up €5,000 (+5.7%), from €87,598 to €92,598
- Gross operating margin -€109,632
down €109,632, from €89,891 to -€19,741
- Other operating charges -€3,954
down €3,954 (-82.8%), from €4,777 to €823
- Depreciation +€2,491
up €2,491 (+47.1%), from €5,294 to €7,785
- Taxes -€1,081
down €1,081 (-76.9%), from €1,406 to €325
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 | €346,755 | €286,232 | -€60,523 | -17.5% |
| Fixed assets | 21/28 | €41,874 | €34,089 | -€7,785 | -18.6% |
| Tangible fixed assets | 22/27 | €41,874 | €34,089 | -€7,785 | -18.6% |
| Land and buildings | 22 | €8,520 | €8,520 | = | 0.0% |
| Furniture and vehicles | 24 | €33,355 | €25,570 | -€7,785 | -23.3% |
| Current assets | 29/58 | €304,881 | €252,143 | -€52,738 | -17.3% |
| Amounts receivable within one year | 40/41 | €262,228 | €240,477 | -€21,751 | -8.3% |
| Trade receivables | 40 | €86,112 | €58,578 | -€27,535 | -32.0% |
| Other amounts receivable | 41 | €176,116 | €181,899 | +€5,784 | +3.3% |
| Current investments | 50/53 | €6,250 | €6,250 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €34,648 | €3,449 | -€31,199 | -90.0% |
| Deferred charges and accrued income | 490/1 | €1,756 | €1,967 | +€211 | +12.0% |
| Total equity and liabilities | 10/49 | €346,755 | €286,232 | -€60,523 | -17.5% |
| Equity | 10/15 | €37,925 | €9,120 | -€28,805 | -76.0% |
| 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 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,465 | -€11,340 | -€28,805 | |
| Amounts payable | 17/49 | €308,831 | €277,112 | -€31,718 | -10.3% |
| Amounts payable within one year | 42/48 | €308,831 | €277,112 | -€31,718 | -10.3% |
| Trade debts | 44 | €219,884 | €184,190 | -€35,694 | -16.2% |
| Suppliers | 440/4 | €219,884 | €184,190 | -€35,694 | -16.2% |
| Taxes, remuneration and social security | 45 | €1,350 | €325 | -€1,024 | -75.9% |
| Taxes | 450/3 | €1,350 | €325 | -€1,024 | -75.9% |
| Other amounts payable | 47/48 | €87,598 | €92,598 | +€5,000 | +5.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,294 | €7,785 | +€2,491 | +47.1% |
| Other operating charges | 640/8 | €4,777 | €823 | -€3,954 | -82.8% |
| Gross operating margin | 9900 | €89,891 | -€19,741 | -€109,632 | |
| Operating profit (loss) | 9901 | €79,820 | -€28,349 | -€108,169 | |
| Financial income | 75/76B | €188 | €0 | -€188 | -99.9% |
| Recurring financial income | 75 | €188 | €0 | -€188 | -99.9% |
| Financial charges | 65/66B | €131 | €130 | -€1 | -0.4% |
| Recurring financial charges | 65 | €131 | €130 | -€1 | -0.4% |
| Profit (loss) for the period before taxes | 9903 | €79,877 | -€28,480 | -€108,357 | |
| Income taxes | 67/77 | €1,406 | €325 | -€1,081 | -76.9% |
| Profit (loss) for the period | 9904 | €78,471 | -€28,805 | -€107,276 | |
| Profit (loss) for the period to be appropriated | 9905 | €78,471 | -€28,805 | -€107,276 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.