BIERBEEKS SOFTWARE KANTOOR: 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.
BIERBEEKS SOFTWARE KANTOOR
Largest movements
- Cash +€9,312
up €9,312 (+15.8%), from €59,069 to €68,381
mainly Net result for the year (+€15,852) and Tax, wage and social debts (+€8,345)
- Tangible fixed assets -€3,318
down €3,318 (-21.6%), from €15,384 to €12,066
of which Land and buildings: -€1,876
- Receivables within one year +€2,488
up €2,488 (+1.6%), from €158,810 to €161,298
of which Other amounts receivable: +€2,447
- Tax, wage and social debts +€8,345
up €8,345 (+63.5%), from €13,134 to €21,479
of which Taxes: +€6,345
- Reserves +€5,251
up €5,251 (+2.5%), from €207,164 to €212,415
- Trade debts -€5,045
down €5,045 (-63.3%), from €7,974 to €2,929
- Gross operating margin +€1,983
up €1,983 (+10.8%), from €18,311 to €20,294
- Financial income -€840
down €840 (-8.9%), from €9,429 to €8,589
- Financial charges -€449
down €449 (-25.0%), from €1,799 to €1,350
- Depreciation +€246
up €246 (+8.0%), from €3,071 to €3,318
- Other operating charges +€213
up €213 (+33.2%), from €640 to €852
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 | €234,722 | €243,045 | +€8,323 | +3.5% |
| Fixed assets | 21/28 | €15,384 | €12,066 | -€3,318 | -21.6% |
| Tangible fixed assets | 22/27 | €15,384 | €12,066 | -€3,318 | -21.6% |
| Land and buildings | 22 | €11,989 | €10,112 | -€1,876 | -15.7% |
| Plant, machinery and equipment | 23 | €8 | €0 | -€8 | -100.0% |
| Furniture and vehicles | 24 | €3,387 | €1,954 | -€1,433 | -42.3% |
| Current assets | 29/58 | €219,338 | €230,978 | +€11,640 | +5.3% |
| Amounts receivable within one year | 40/41 | €158,810 | €161,298 | +€2,488 | +1.6% |
| Trade receivables | 40 | €10,414 | €10,456 | +€41 | +0.4% |
| Other amounts receivable | 41 | €148,396 | €150,842 | +€2,447 | +1.6% |
| Cash at bank and in hand | 54/58 | €59,069 | €68,381 | +€9,312 | +15.8% |
| Deferred charges and accrued income | 490/1 | €1,459 | €1,299 | -€160 | -10.9% |
| Total equity and liabilities | 10/49 | €234,722 | €243,045 | +€8,323 | +3.5% |
| Equity | 10/15 | €213,364 | €218,615 | +€5,251 | +2.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €207,164 | €212,415 | +€5,251 | +2.5% |
| Distributable reserves | 133 | €207,164 | €212,415 | +€5,251 | +2.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €21,358 | €24,430 | +€3,072 | +14.4% |
| Amounts payable within one year | 42/48 | €21,108 | €24,408 | +€3,300 | +15.6% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €7,974 | €2,929 | -€5,045 | -63.3% |
| Suppliers | 440/4 | €7,974 | €2,929 | -€5,045 | -63.3% |
| Taxes, remuneration and social security | 45 | €13,134 | €21,479 | +€8,345 | +63.5% |
| Taxes | 450/3 | €13,134 | €19,479 | +€6,345 | +48.3% |
| Remuneration and social security | 454/9 | - | €2,000 | +€2,000 | |
| Accrued charges and deferred income | 492/3 | €250 | €22 | -€228 | -91.3% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,071 | €3,318 | +€246 | +8.0% |
| Other operating charges | 640/8 | €640 | €852 | +€213 | +33.2% |
| Gross operating margin | 9900 | €18,311 | €20,294 | +€1,983 | +10.8% |
| Operating profit (loss) | 9901 | €14,600 | €16,124 | +€1,524 | +10.4% |
| Financial income | 75/76B | €9,429 | €8,589 | -€840 | -8.9% |
| Recurring financial income | 75 | €9,429 | €8,589 | -€840 | -8.9% |
| Financial charges | 65/66B | €1,799 | €1,350 | -€449 | -25.0% |
| Recurring financial charges | 65 | €1,799 | €1,350 | -€449 | -25.0% |
| Profit (loss) for the period before taxes | 9903 | €22,230 | €23,362 | +€1,133 | +5.1% |
| Income taxes | 67/77 | €7,383 | €7,510 | +€127 | +1.7% |
| Profit (loss) for the period | 9904 | €14,846 | €15,852 | +€1,006 | +6.8% |
| Profit (loss) for the period to be appropriated | 9905 | €14,846 | €15,852 | +€1,006 | +6.8% |
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.