BIEPME: 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.
BIEPME
Largest movements
- Cash +€1,872
up €1,872 (+1871.9%), from €100 to €1,972
mainly Investment in fixed assets (net) (+€1,605) and Trade debts (+€1,273)
- Tangible fixed assets -€1,609
down €1,609 (-100.0%), from €1,609 to €0
- Receivables within one year -€511
down €511 (-63.0%), from €811 to €300
of which Other amounts receivable: -€511
- Profit (loss) carried forward -€2,213
down €2,213 (-18.4%), from -€12,033 to -€14,245
- Trade debts +€1,273
up €1,273 (+374.2%), from €340 to €1,613
- Other debts +€872
new in 2025: €872
- Short-term financial debts -€180
down €180 (-100.0%), from €180 to €0
- Gross operating margin +€9,613
up €9,613 (+82.3%), from -€11,674 to -€2,061
- Depreciation -€495
down €495 (-99.2%), from €499 to €4
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 | €2,520 | €2,272 | -€248 | -9.8% |
| Fixed assets | 21/28 | €1,609 | €0 | -€1,609 | -100.0% |
| Tangible fixed assets | 22/27 | €1,609 | €0 | -€1,609 | -100.0% |
| Plant, machinery and equipment | 23 | €1,609 | €0 | -€1,609 | -100.0% |
| Current assets | 29/58 | €911 | €2,272 | +€1,361 | +149.4% |
| Amounts receivable within one year | 40/41 | €811 | €300 | -€511 | -63.0% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €811 | €300 | -€511 | -63.0% |
| Cash at bank and in hand | 54/58 | €100 | €1,972 | +€1,872 | +1871.9% |
| Total equity and liabilities | 10/49 | €2,520 | €2,272 | -€248 | -9.8% |
| Equity | 10/15 | €1,967 | -€245 | -€2,213 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €12,000 | €12,000 | = | 0.0% |
| Distributable reserves | 133 | €12,000 | €12,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,033 | -€14,245 | -€2,213 | -18.4% |
| Amounts payable | 17/49 | €553 | €2,518 | +€1,964 | +355.1% |
| Amounts payable within one year | 42/48 | €553 | €2,518 | +€1,964 | +355.1% |
| Financial debts | 43 | €180 | €0 | -€180 | -100.0% |
| Credit institutions | 430/8 | €180 | €0 | -€180 | -100.0% |
| Trade debts | 44 | €340 | €1,613 | +€1,273 | +374.2% |
| Suppliers | 440/4 | €340 | €1,613 | +€1,273 | +374.2% |
| Taxes, remuneration and social security | 45 | €33 | €33 | = | 0.0% |
| Taxes | 450/3 | €33 | €33 | = | 0.0% |
| Other amounts payable | 47/48 | - | €872 | +€872 | |
| Non-recurring operating income | 76A | - | €142 | +€142 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €499 | €4 | -€495 | -99.2% |
| Other operating charges | 640/8 | €75 | €0 | -€75 | -100.0% |
| Gross operating margin | 9900 | -€11,674 | -€2,061 | +€9,613 | +82.3% |
| Operating profit (loss) | 9901 | -€12,248 | -€2,065 | +€10,183 | +83.1% |
| Financial charges | 65/66B | €133 | €147 | +€14 | +10.7% |
| Recurring financial charges | 65 | €133 | €147 | +€14 | +10.7% |
| Profit (loss) for the period before taxes | 9903 | -€12,381 | -€2,213 | +€10,169 | +82.1% |
| Income taxes | 67/77 | €33 | €0 | -€33 | -100.0% |
| Profit (loss) for the period | 9904 | -€12,414 | -€2,213 | +€10,202 | +82.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,414 | -€2,213 | +€10,202 | +82.2% |
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 30 September 2026 via checked.be.