Biepro: 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.
Biepro
Largest movements
- Receivables within one year -€34,401
down €34,401 (-47.1%), from €72,992 to €38,592
of which Other amounts receivable: -€50,000
- Cash -€31,326
down €31,326 (-41.7%), from €75,203 to €43,877
mainly Contributions, distributions and other (-€190,000) and Debts after one year (-€6,766)
- Tangible fixed assets -€9,946
down €9,946 (-29.4%), from €33,779 to €23,834
of which Furniture and vehicles: -€9,214
- Reserves -€132,444
down €132,444 (-93.1%), from €142,301 to €9,857
- Other debts +€55,000
up €55,000 (+71484.3%), from €77 to €55,077
- Debts after one year -€6,766
down €6,766 (-37.4%), from €18,095 to €11,329
- Tax, wage and social debts +€4,804
up €4,804 (+26.4%), from €18,171 to €22,974
- Trade debts +€2,085
up €2,085 (+1903.5%), from €110 to €2,194
- Gross operating margin +€19,402
up €19,402 (+29.4%), from €65,910 to €85,312
- Depreciation +€4,025
up €4,025 (+46.7%), from €8,612 to €12,637
- Taxes +€3,803
up €3,803 (+35.1%), from €10,844 to €14,648
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 | €188,233 | €111,198 | -€77,035 | -40.9% |
| Fixed assets | 21/28 | €36,499 | €25,153 | -€11,346 | -31.1% |
| Intangible fixed assets | 21 | €2,570 | €1,170 | -€1,400 | -54.5% |
| Tangible fixed assets | 22/27 | €33,779 | €23,834 | -€9,946 | -29.4% |
| Land and buildings | 22 | €1,212 | €900 | -€312 | -25.7% |
| Plant, machinery and equipment | 23 | €771 | €351 | -€420 | -54.5% |
| Furniture and vehicles | 24 | €31,797 | €22,583 | -€9,214 | -29.0% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €151,734 | €86,045 | -€65,689 | -43.3% |
| Amounts receivable within one year | 40/41 | €72,992 | €38,592 | -€34,401 | -47.1% |
| Trade receivables | 40 | €22,992 | €38,592 | +€15,599 | +67.8% |
| Other amounts receivable | 41 | €50,000 | - | -€50,000 | |
| Cash at bank and in hand | 54/58 | €75,203 | €43,877 | -€31,326 | -41.7% |
| Deferred charges and accrued income | 490/1 | €3,539 | €3,576 | +€37 | +1.0% |
| Total equity and liabilities | 10/49 | €188,233 | €111,198 | -€77,035 | -40.9% |
| Equity | 10/15 | €145,301 | €12,857 | -€132,444 | -91.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €142,301 | €9,857 | -€132,444 | -93.1% |
| Distributable reserves | 133 | €142,301 | €9,857 | -€132,444 | -93.1% |
| Amounts payable | 17/49 | €42,932 | €98,341 | +€55,409 | +129.1% |
| Amounts payable after more than one year | 17 | €18,095 | €11,329 | -€6,766 | -37.4% |
| Financial debts | 170/4 | €18,095 | €11,329 | -€6,766 | -37.4% |
| Amounts payable within one year | 42/48 | €24,837 | €87,012 | +€62,175 | +250.3% |
| Current portion of amounts payable after more than one year | 42 | €6,480 | €6,766 | +€286 | +4.4% |
| Trade debts | 44 | €110 | €2,194 | +€2,085 | +1903.5% |
| Suppliers | 440/4 | €110 | €2,194 | +€2,085 | +1903.5% |
| Taxes, remuneration and social security | 45 | €18,171 | €22,974 | +€4,804 | +26.4% |
| Taxes | 450/3 | €18,171 | €22,974 | +€4,804 | +26.4% |
| Other amounts payable | 47/48 | €77 | €55,077 | +€55,000 | +71484.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,612 | €12,637 | +€4,025 | +46.7% |
| Other operating charges | 640/8 | €205 | €153 | -€52 | -25.5% |
| Non-recurring operating charges | 66A | €7,160 | - | -€7,160 | |
| Gross operating margin | 9900 | €65,910 | €85,312 | +€19,402 | +29.4% |
| Operating profit (loss) | 9901 | €49,932 | €72,522 | +€22,590 | +45.2% |
| Financial income | 75/76B | €982 | €769 | -€213 | -21.7% |
| Recurring financial income | 75 | €982 | €769 | -€213 | -21.7% |
| Financial charges | 65/66B | €677 | €1,087 | +€410 | +60.6% |
| Recurring financial charges | 65 | €677 | €1,087 | +€410 | +60.6% |
| Profit (loss) for the period before taxes | 9903 | €50,237 | €72,204 | +€21,967 | +43.7% |
| Income taxes | 67/77 | €10,844 | €14,648 | +€3,803 | +35.1% |
| Profit (loss) for the period | 9904 | €39,393 | €57,556 | +€18,163 | +46.1% |
| Profit (loss) for the period to be appropriated | 9905 | €39,393 | €57,556 | +€18,163 | +46.1% |
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 5 October 2026 via checked.be.