BIENFET: what changed
Two fiscal 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.
BIENFET
Largest movements
- Cash -€16,966
down €16,966 (-13.5%), from €125,253 to €108,287
mainly Net result for the year (-€36,401) and Deferred charges and accrued income (-€893)
- Tangible fixed assets -€9,335
down €9,335 (-46.8%), from €19,947 to €10,612
of which Furniture and vehicles: -€6,898
- Receivables within one year -€3,369
down €3,369 (-29.7%), from €11,348 to €7,979
of which Other amounts receivable: -€3,679
- Profit (loss) carried forward -€36,401
down €36,401 (-22.5%), from -€161,772 to -€198,173
- Trade debts +€4,967
up €4,967 (+2377.6%), from €209 to €5,176
- Tax, wage and social debts +€3,399
up €3,399 (+693.7%), from €490 to €3,888
- Gross operating margin +€41,179
up €41,179 (+68.2%), from -€60,400 to -€19,221
- Taxes -€28,645
down €28,645 (-98.9%), from €28,953 to €308
- Depreciation -€1,022
down €1,022 (-9.9%), from €10,357 to €9,335
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.
Cash bridge derived
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 | €159,491 | €130,715 | -€28,776 | -18.0% |
| Fixed assets | 21/28 | €19,972 | €10,637 | -€9,335 | -46.7% |
| Tangible fixed assets | 22/27 | €19,947 | €10,612 | -€9,335 | -46.8% |
| Furniture and vehicles | 24 | €8,643 | €1,746 | -€6,898 | -79.8% |
| Other tangible fixed assets | 26 | €11,303 | €8,866 | -€2,437 | -21.6% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €139,520 | €120,078 | -€19,442 | -13.9% |
| Stocks and contracts in progress | 3 | €455 | €455 | = | 0.0% |
| Stocks | 30/36 | €455 | €455 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €11,348 | €7,979 | -€3,369 | -29.7% |
| Trade receivables | 40 | €7,668 | €7,979 | +€310 | +4.0% |
| Other amounts receivable | 41 | €3,679 | - | -€3,679 | |
| Cash at bank and in hand | 54/58 | €125,253 | €108,287 | -€16,966 | -13.5% |
| Deferred charges and accrued income | 490/1 | €2,464 | €3,357 | +€893 | +36.3% |
| Total equity and liabilities | 10/49 | €159,491 | €130,715 | -€28,776 | -18.0% |
| Equity | 10/15 | €102,838 | €66,437 | -€36,401 | -35.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €258,410 | €258,410 | = | 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% |
| Tax-exempt reserves | 132 | €48,750 | €48,750 | = | 0.0% |
| Distributable reserves | 133 | €207,800 | €207,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€161,772 | -€198,173 | -€36,401 | -22.5% |
| Amounts payable | 17/49 | €56,653 | €64,278 | +€7,625 | +13.5% |
| Amounts payable within one year | 42/48 | €56,653 | €64,278 | +€7,625 | +13.5% |
| Trade debts | 44 | €209 | €5,176 | +€4,967 | +2377.6% |
| Suppliers | 440/4 | €209 | €5,176 | +€4,967 | +2377.6% |
| Taxes, remuneration and social security | 45 | €490 | €3,888 | +€3,399 | +693.7% |
| Taxes | 450/3 | €490 | €3,888 | +€3,399 | +693.7% |
| Other amounts payable | 47/48 | €55,955 | €55,213 | -€741 | -1.3% |
| Non-recurring operating income | 76A | €9 | - | -€9 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,357 | €9,335 | -€1,022 | -9.9% |
| Other operating charges | 640/8 | €870 | €942 | +€72 | +8.2% |
| Non-recurring operating charges | 66A | €13,916 | €7,156 | -€6,760 | -48.6% |
| Gross operating margin | 9900 | -€60,400 | -€19,221 | +€41,179 | +68.2% |
| Operating profit (loss) | 9901 | -€85,543 | -€36,654 | +€48,889 | +57.2% |
| Financial income | 75/76B | €350 | €714 | +€363 | +103.7% |
| Recurring financial income | 75 | €350 | €714 | +€363 | +103.7% |
| Financial charges | 65/66B | €289 | €152 | -€137 | -47.3% |
| Recurring financial charges | 65 | €289 | €152 | -€137 | -47.3% |
| Profit (loss) for the period before taxes | 9903 | -€85,482 | -€36,093 | +€49,389 | +57.8% |
| Income taxes | 67/77 | €28,953 | €308 | -€28,645 | -98.9% |
| Profit (loss) for the period | 9904 | -€114,435 | -€36,401 | +€78,034 | +68.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€114,435 | -€36,401 | +€78,034 | +68.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.