BIENO: 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.
BIENO
Largest movements
- Tangible fixed assets -€36,886
down €36,886 (-13.2%), from €280,053 to €243,167
of which Land and buildings: -€36,434
- Profit (loss) carried forward +€129,457
up €129,457 (+30.1%), from -€430,078 to -€300,621
- Debts after one year -€110,000
down €110,000 (-100.0%), from €110,000 to €0
- Other debts -€56,205
down €56,205 (-11.4%), from €491,443 to €435,238
- Gross operating margin +€117,818
up €117,818 (+570.7%), from €20,645 to €138,462
- Other operating charges -€56,339
down €56,339 (-96.1%), from €58,595 to €2,256
- Financial charges -€28,877
down €28,877 (-94.6%), from €30,517 to €1,640
- Taxes -€2,973
down €2,973 (-100.0%), from €2,973 to €0
- Depreciation -€2,301
down €2,301 (-30.8%), from €7,460 to €5,159
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 | €304,478 | €268,404 | -€36,074 | -11.8% |
| Fixed assets | 21/28 | €280,053 | €243,167 | -€36,886 | -13.2% |
| Tangible fixed assets | 22/27 | €280,053 | €243,167 | -€36,886 | -13.2% |
| Land and buildings | 22 | €277,948 | €241,515 | -€36,434 | -13.1% |
| Plant, machinery and equipment | 23 | €2,027 | €1,652 | -€374 | -18.5% |
| Furniture and vehicles | 24 | €78 | €0 | -€78 | -100.0% |
| Current assets | 29/58 | €24,425 | €25,237 | +€812 | +3.3% |
| Amounts receivable within one year | 40/41 | €22,416 | €23,251 | +€835 | +3.7% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €22,416 | €23,251 | +€835 | +3.7% |
| Cash at bank and in hand | 54/58 | €2,009 | €1,987 | -€22 | -1.1% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €304,478 | €268,404 | -€36,074 | -11.8% |
| Equity | 10/15 | -€297,335 | -€167,878 | +€129,457 | +43.5% |
| Contributions | 10/11 | €62,500 | €62,500 | = | 0.0% |
| Capital | 10 | €62,500 | €62,500 | = | 0.0% |
| Issued capital | 100 | €62,500 | €62,500 | = | 0.0% |
| Reserves | 13 | €70,242 | €70,242 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,356 | €7,356 | = | 0.0% |
| Legal reserve | 130 | €7,356 | €7,356 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,892 | €2,892 | = | 0.0% |
| Distributable reserves | 133 | €59,995 | €59,995 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€430,078 | -€300,621 | +€129,457 | +30.1% |
| Provisions and deferred taxes | 16 | €0 | - | = | |
| Deferred taxes | 168 | €0 | - | = | |
| Amounts payable | 17/49 | €601,813 | €436,282 | -€165,531 | -27.5% |
| Amounts payable after more than one year | 17 | €110,000 | €0 | -€110,000 | -100.0% |
| Financial debts | 170/4 | €110,000 | €0 | -€110,000 | -100.0% |
| Amounts payable within one year | 42/48 | €491,813 | €436,282 | -€55,531 | -11.3% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €226 | €990 | +€764 | +338.2% |
| Suppliers | 440/4 | €226 | €990 | +€764 | +338.2% |
| Taxes, remuneration and social security | 45 | €144 | €54 | -€90 | -62.7% |
| Taxes | 450/3 | €144 | €54 | -€90 | -62.7% |
| Other amounts payable | 47/48 | €491,443 | €435,238 | -€56,205 | -11.4% |
| Non-recurring operating income | 76A | €0 | €140,183 | +€140,183 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,460 | €5,159 | -€2,301 | -30.8% |
| Other operating charges | 640/8 | €58,595 | €2,256 | -€56,339 | -96.1% |
| Non-recurring operating charges | 66A | €27,888 | €0 | -€27,888 | -100.0% |
| Gross operating margin | 9900 | €20,645 | €138,462 | +€117,818 | +570.7% |
| Operating profit (loss) | 9901 | -€73,299 | €131,047 | +€204,346 | |
| Financial income | 75/76B | €16 | €50 | +€35 | +218.4% |
| Recurring financial income | 75 | €16 | €50 | +€35 | +218.4% |
| Financial charges | 65/66B | €30,517 | €1,640 | -€28,877 | -94.6% |
| Recurring financial charges | 65 | €30,517 | €1,640 | -€28,877 | -94.6% |
| Profit (loss) for the period before taxes | 9903 | -€103,800 | €129,457 | +€233,257 | |
| Transfer from deferred taxes | 780 | €23,658 | €0 | -€23,658 | -100.0% |
| Income taxes | 67/77 | €2,973 | €0 | -€2,973 | -100.0% |
| Profit (loss) for the period | 9904 | -€83,115 | €129,457 | +€212,573 | |
| Transfer from tax-exempt reserves | 789 | €45,924 | €0 | -€45,924 | -100.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€37,191 | €129,457 | +€166,648 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.