BIENNE: 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.
BIENNE
Largest movements
- Tangible fixed assets -€12,331
down €12,331 (-25.4%), from €48,484 to €36,153
of which Furniture and vehicles: -€12,822
- Deferred charges and accrued income -€2,576
down €2,576 (-40.8%), from €6,310 to €3,733
- Receivables within one year -€2,054
down €2,054 (-21.3%), from €9,665 to €7,611
of which Other amounts receivable: -€3,413
- Cash +€1,242
up €1,242 (+2.1%), from €59,369 to €60,612
mainly Depreciation (+€13,239) and Deferred charges and accrued income (+€2,576)
- Reserves -€12,471
down €12,471 (-12.0%), from €104,072 to €91,601
- Other debts -€6,146
down €6,146 (-51.2%), from €12,000 to €5,854
- Trade debts +€1,940
up €1,940 (+123.7%), from €1,568 to €3,507
- Gross operating margin +€33,733
up €33,733, from -€31,304 to €2,429
- Financial income -€6,920
down €6,920 (-96.7%), from €7,157 to €237
- Other operating charges -€1,100
down €1,100 (-39.8%), from €2,765 to €1,665
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 | €123,968 | €108,248 | -€15,719 | -12.7% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €48,624 | €36,293 | -€12,331 | -25.4% |
| Tangible fixed assets | 22/27 | €48,484 | €36,153 | -€12,331 | -25.4% |
| Plant, machinery and equipment | 23 | €799 | €1,290 | +€491 | +61.5% |
| Furniture and vehicles | 24 | €47,685 | €34,863 | -€12,822 | -26.9% |
| Financial fixed assets | 28 | €140 | €140 | = | 0.0% |
| Current assets | 29/58 | €75,344 | €71,956 | -€3,388 | -4.5% |
| Amounts receivable within one year | 40/41 | €9,665 | €7,611 | -€2,054 | -21.3% |
| Trade receivables | 40 | €6,252 | €7,611 | +€1,359 | +21.7% |
| Other amounts receivable | 41 | €3,413 | - | -€3,413 | |
| Cash at bank and in hand | 54/58 | €59,369 | €60,612 | +€1,242 | +2.1% |
| Deferred charges and accrued income | 490/1 | €6,310 | €3,733 | -€2,576 | -40.8% |
| Total equity and liabilities | 10/49 | €123,968 | €108,248 | -€15,719 | -12.7% |
| Equity | 10/15 | €110,272 | €97,801 | -€12,471 | -11.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €104,072 | €91,601 | -€12,471 | -12.0% |
| Distributable reserves | 133 | €104,072 | €91,601 | -€12,471 | -12.0% |
| Amounts payable | 17/49 | €13,695 | €10,447 | -€3,248 | -23.7% |
| Amounts payable within one year | 42/48 | €13,695 | €10,447 | -€3,248 | -23.7% |
| Trade debts | 44 | €1,568 | €3,507 | +€1,940 | +123.7% |
| Suppliers | 440/4 | €1,568 | €3,507 | +€1,940 | +123.7% |
| Taxes, remuneration and social security | 45 | €127 | €1,086 | +€958 | +751.8% |
| Taxes | 450/3 | €127 | €1,086 | +€958 | +751.8% |
| Other amounts payable | 47/48 | €12,000 | €5,854 | -€6,146 | -51.2% |
| Non-recurring operating income | 76A | - | €1,927 | +€1,927 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,999 | €13,239 | +€240 | +1.8% |
| Other operating charges | 640/8 | €2,765 | €1,665 | -€1,100 | -39.8% |
| Gross operating margin | 9900 | -€31,304 | €2,429 | +€33,733 | |
| Operating profit (loss) | 9901 | -€47,067 | -€12,475 | +€34,592 | +73.5% |
| Financial income | 75/76B | €7,157 | €237 | -€6,920 | -96.7% |
| Recurring financial income | 75 | €7,157 | €237 | -€6,920 | -96.7% |
| Financial charges | 65/66B | €250 | €69 | -€181 | -72.4% |
| Recurring financial charges | 65 | €250 | €69 | -€181 | -72.4% |
| Profit (loss) for the period before taxes | 9903 | -€40,161 | -€12,307 | +€27,854 | +69.4% |
| Income taxes | 67/77 | €177 | €165 | -€12 | -6.7% |
| Profit (loss) for the period | 9904 | -€40,337 | -€12,471 | +€27,866 | +69.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€40,337 | -€12,471 | +€27,866 | +69.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.