biepie: 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.
biepie
Largest movements
- Tangible fixed assets -€18,791
down €18,791 (-37.1%), from €50,607 to €31,816
of which Land and buildings: -€13,887
- Deferred charges and accrued income +€3,021
up €3,021 (+193.9%), from €1,558 to €4,579
- Other debts -€24,586
down €24,586 (-97.0%), from €25,333 to €747
- Debts after one year -€10,000
down €10,000 (-33.3%), from €30,000 to €20,000
- Profit (loss) carried forward +€8,944
no longer reported in 2025 (was -€8,944)
- Reserves +€4,641
up €4,641 (+114.0%), from €4,073 to €8,714
- Trade debts +€2,577
up €2,577 (+54.2%), from €4,756 to €7,334
- Financial income +€2,802
up €2,802 (+857.8%), from €327 to €3,129
of which Non-recurring financial income: +€2,715
- Taxes +€2,772
up €2,772 (+898.3%), from €309 to €3,080
- Depreciation -€2,706
down €2,706 (-12.6%), from €21,497 to €18,791
- Other operating charges -€1,768
down €1,768 (-85.3%), from €2,072 to €304
- Gross operating margin +€1,632
up €1,632 (+5.1%), from €31,869 to €33,501
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 | €77,644 | €61,501 | -€16,143 | -20.8% |
| Fixed assets | 21/28 | €50,742 | €31,951 | -€18,791 | -37.0% |
| Tangible fixed assets | 22/27 | €50,607 | €31,816 | -€18,791 | -37.1% |
| Land and buildings | 22 | €41,374 | €27,487 | -€13,887 | -33.6% |
| Plant, machinery and equipment | 23 | €9,194 | €4,329 | -€4,864 | -52.9% |
| Furniture and vehicles | 24 | €40 | - | -€40 | |
| Financial fixed assets | 28 | €135 | €135 | = | 0.0% |
| Current assets | 29/58 | €26,902 | €29,550 | +€2,649 | +9.8% |
| Stocks and contracts in progress | 3 | €1,240 | €1,367 | +€127 | +10.2% |
| Stocks | 30/36 | €1,240 | €1,367 | +€127 | +10.2% |
| Amounts receivable within one year | 40/41 | €10,847 | €10,889 | +€42 | +0.4% |
| Trade receivables | 40 | €10,847 | €10,889 | +€42 | +0.4% |
| Cash at bank and in hand | 54/58 | €13,256 | €12,715 | -€541 | -4.1% |
| Deferred charges and accrued income | 490/1 | €1,558 | €4,579 | +€3,021 | +193.9% |
| Total equity and liabilities | 10/49 | €77,644 | €61,501 | -€16,143 | -20.8% |
| Equity | 10/15 | €13,721 | €27,306 | +€13,585 | +99.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €4,073 | €8,714 | +€4,641 | +114.0% |
| Distributable reserves | 133 | €4,073 | €8,714 | +€4,641 | +114.0% |
| Profit (loss) carried forward | 14 | -€8,944 | - | +€8,944 | |
| Amounts payable | 17/49 | €63,923 | €34,195 | -€29,728 | -46.5% |
| Amounts payable after more than one year | 17 | €30,000 | €20,000 | -€10,000 | -33.3% |
| Financial debts | 170/4 | €30,000 | €20,000 | -€10,000 | -33.3% |
| Amounts payable within one year | 42/48 | €32,708 | €13,410 | -€19,298 | -59.0% |
| Trade debts | 44 | €4,756 | €7,334 | +€2,577 | +54.2% |
| Suppliers | 440/4 | €4,756 | €7,334 | +€2,577 | +54.2% |
| Advances received on contracts in progress | 46 | - | €401 | +€401 | |
| Taxes, remuneration and social security | 45 | €2,618 | €4,928 | +€2,310 | +88.2% |
| Taxes | 450/3 | €2,618 | €4,928 | +€2,310 | +88.2% |
| Other amounts payable | 47/48 | €25,333 | €747 | -€24,586 | -97.0% |
| Accrued charges and deferred income | 492/3 | €1,216 | €786 | -€430 | -35.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,497 | €18,791 | -€2,706 | -12.6% |
| Other operating charges | 640/8 | €2,072 | €304 | -€1,768 | -85.3% |
| Gross operating margin | 9900 | €31,869 | €33,501 | +€1,632 | +5.1% |
| Operating profit (loss) | 9901 | €8,300 | €14,406 | +€6,105 | +73.6% |
| Financial income | 75/76B | €327 | €3,129 | +€2,802 | +857.8% |
| Recurring financial income | 75 | €327 | €414 | +€88 | +26.8% |
| Non-recurring financial income | 76B | - | €2,715 | +€2,715 | |
| Financial charges | 65/66B | €1,242 | €869 | -€372 | -30.0% |
| Recurring financial charges | 65 | €1,242 | €869 | -€372 | -30.0% |
| Profit (loss) for the period before taxes | 9903 | €7,386 | €16,666 | +€9,280 | +125.7% |
| Income taxes | 67/77 | €309 | €3,080 | +€2,772 | +898.3% |
| Profit (loss) for the period | 9904 | €7,077 | €13,585 | +€6,509 | +92.0% |
| Profit (loss) for the period to be appropriated | 9905 | €7,077 | €13,585 | +€6,509 | +92.0% |
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 6 October 2026 via checked.be.