Biensure: 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.
Biensure
Largest movements
- Current investments +€172,423
up €172,423 (+75.5%), from €228,413 to €400,836
- Cash -€132,441
down €132,441 (-23.4%), from €565,660 to €433,219
mainly Contributions, distributions and other (-€949,396) and Current investments (-€172,423)
- Intangible fixed assets +€117,906
up €117,906 (+395%), from €29,836 to €147,741
- Tangible fixed assets -€51,411
down €51,411 (-17.6%), from €291,643 to €240,232
of which Other tangible fixed assets: -€29,138
- Receivables within one year +€22,932
up €22,932 (+8.3%), from €275,688 to €298,620
- Debts after one year +€61,270
up €61,270 (+43.1%), from €142,172 to €203,442
- Other debts +€48,700
up €48,700 (+5.5%), from €881,300 to €930,000
- Current portion of long-term debt +€18,053
up €18,053 (+43.1%), from €41,925 to €59,978
- Trade debts +€15,432
up €15,432 (+29.2%), from €52,785 to €68,217
- Staff costs -€41,473
down €41,473 (-9.3%), from €445,102 to €403,629
- Gross operating margin +€24,050
up €24,050 (+1.7%), from €1.4m to €1.5m
- Depreciation +€14,695
up €14,695 (+20.6%), from €71,207 to €85,901
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 | €1,394,129 | €1,533,365 | +€139,237 | +10.0% |
| Formation expenses | 20 | €810 | €0 | -€810 | -100% |
| Fixed assets | 21/28 | €321,479 | €387,974 | +€66,495 | +20.7% |
| Intangible fixed assets | 21 | €29,836 | €147,741 | +€117,906 | +395% |
| Tangible fixed assets | 22/27 | €291,643 | €240,232 | -€51,411 | -17.6% |
| Furniture and vehicles | 24 | €110,858 | €88,585 | -€22,273 | -20.1% |
| Other tangible fixed assets | 26 | €180,785 | €151,648 | -€29,138 | -16.1% |
| Current assets | 29/58 | €1,071,839 | €1,145,391 | +€73,552 | +6.9% |
| Amounts receivable within one year | 40/41 | €275,688 | €298,620 | +€22,932 | +8.3% |
| Trade receivables | 40 | €275,688 | €298,620 | +€22,932 | +8.3% |
| Current investments | 50/53 | €228,413 | €400,836 | +€172,423 | +75.5% |
| Cash at bank and in hand | 54/58 | €565,660 | €433,219 | -€132,441 | -23.4% |
| Deferred charges and accrued income | 490/1 | €2,078 | €12,716 | +€10,638 | +512% |
| Total equity and liabilities | 10/49 | €1,394,129 | €1,533,365 | +€139,237 | +10.0% |
| Equity | 10/15 | €131,272 | €135,329 | +€4,057 | +3.1% |
| Contributions | 10/11 | €77,490 | €77,490 | = | 0.0% |
| Reserves | 13 | €42,500 | €42,500 | = | 0.0% |
| Distributable reserves | 133 | €42,500 | €42,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,282 | €15,339 | +€4,057 | +36.0% |
| Amounts payable | 17/49 | €1,262,857 | €1,398,036 | +€135,179 | +10.7% |
| Amounts payable after more than one year | 17 | €142,172 | €203,442 | +€61,270 | +43.1% |
| Financial debts | 170/4 | €142,172 | €203,442 | +€61,270 | +43.1% |
| Amounts payable within one year | 42/48 | €1,117,502 | €1,188,131 | +€70,629 | +6.3% |
| Current portion of amounts payable after more than one year | 42 | €41,925 | €59,978 | +€18,053 | +43.1% |
| Trade debts | 44 | €52,785 | €68,217 | +€15,432 | +29.2% |
| Suppliers | 440/4 | €52,785 | €68,217 | +€15,432 | +29.2% |
| Taxes, remuneration and social security | 45 | €141,492 | €129,937 | -€11,555 | -8.2% |
| Taxes | 450/3 | €24,845 | €28,195 | +€3,351 | +13.5% |
| Remuneration and social security | 454/9 | €116,647 | €101,741 | -€14,906 | -12.8% |
| Other amounts payable | 47/48 | €881,300 | €930,000 | +€48,700 | +5.5% |
| Accrued charges and deferred income | 492/3 | €3,183 | €6,463 | +€3,280 | +103% |
| Remuneration, social security and pensions | 62 | €445,102 | €403,629 | -€41,473 | -9.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €71,207 | €85,901 | +€14,695 | +20.6% |
| Other operating charges | 640/8 | €4,535 | €3,249 | -€1,286 | -28.4% |
| Gross operating margin | 9900 | €1,431,557 | €1,455,606 | +€24,050 | +1.7% |
| Operating profit (loss) | 9901 | €910,713 | €962,827 | +€52,115 | +5.7% |
| Financial income | 75/76B | €5,293 | €9,068 | +€3,775 | +71.3% |
| Recurring financial income | 75 | €5,293 | €9,068 | +€3,775 | +71.3% |
| Financial charges | 65/66B | €3,805 | €6,813 | +€3,008 | +79.1% |
| Recurring financial charges | 65 | €3,805 | €6,813 | +€3,008 | +79.1% |
| Profit (loss) for the period before taxes | 9903 | €912,201 | €965,082 | +€52,881 | +5.8% |
| Income taxes | 67/77 | €10,726 | €11,628 | +€902 | +8.4% |
| Profit (loss) for the period | 9904 | €901,475 | €953,454 | +€51,978 | +5.8% |
| Profit (loss) for the period to be appropriated | 9905 | €901,475 | €953,454 | +€51,978 | +5.8% |
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 30 October 2026 via checked.be.