BIESBEEMDEN: 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.
BIESBEEMDEN
Largest movements
- Tangible fixed assets -€17,732
down €17,732 (-3.5%), from €502,684 to €484,952
of which Land and buildings: -€11,168
- Cash -€8,969
down €8,969 (-24.5%), from €36,598 to €27,629
mainly Other debts (-€23,057) and Debts after one year (-€6,016)
- Other debts -€23,057
down €23,057 (-11.7%), from €197,071 to €174,015
- Accrued charges and deferred income +€7,321
up €7,321 (+181.1%), from €4,042 to €11,363
- Debts after one year -€6,016
down €6,016 (-43.4%), from €13,848 to €7,832
- Financial charges +€7,058
up €7,058 (+134.7%), from €5,239 to €12,297
- Gross operating margin -€2,503
down €2,503 (-5.9%), from €42,394 to €39,892
- Taxes -€2,156
down €2,156 (-83.1%), from €2,593 to €437
- Depreciation -€751
down €751 (-3.2%), from €23,420 to €22,669
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 | €539,922 | €516,721 | -€23,201 | -4.3% |
| Fixed assets | 21/28 | €502,684 | €484,952 | -€17,732 | -3.5% |
| Tangible fixed assets | 22/27 | €502,684 | €484,952 | -€17,732 | -3.5% |
| Land and buildings | 22 | €470,056 | €458,888 | -€11,168 | -2.4% |
| Plant, machinery and equipment | 23 | €27,863 | €24,587 | -€3,276 | -11.8% |
| Furniture and vehicles | 24 | €4,765 | €1,477 | -€3,288 | -69.0% |
| Current assets | 29/58 | €37,238 | €31,769 | -€5,469 | -14.7% |
| Amounts receivable within one year | 40/41 | - | €3,500 | +€3,500 | |
| Other amounts receivable | 41 | - | €3,500 | +€3,500 | |
| Cash at bank and in hand | 54/58 | €36,598 | €27,629 | -€8,969 | -24.5% |
| Deferred charges and accrued income | 490/1 | €640 | €640 | = | 0.0% |
| Total equity and liabilities | 10/49 | €539,922 | €516,721 | -€23,201 | -4.3% |
| Equity | 10/15 | €315,222 | €315,318 | +€96 | 0.0% |
| Contributions | 10/11 | €290,000 | €290,000 | = | 0.0% |
| Reserves | 13 | €25,222 | €25,318 | +€96 | +0.4% |
| Distributable reserves | 133 | €25,222 | €25,318 | +€96 | +0.4% |
| Amounts payable | 17/49 | €224,700 | €201,403 | -€23,297 | -10.4% |
| Amounts payable after more than one year | 17 | €13,848 | €7,832 | -€6,016 | -43.4% |
| Financial debts | 170/4 | €13,848 | €7,832 | -€6,016 | -43.4% |
| Amounts payable within one year | 42/48 | €206,809 | €182,207 | -€24,602 | -11.9% |
| Current portion of amounts payable after more than one year | 42 | €5,739 | €6,016 | +€277 | +4.8% |
| Trade debts | 44 | €2,161 | €2,176 | +€16 | +0.7% |
| Suppliers | 440/4 | €2,161 | €2,176 | +€16 | +0.7% |
| Taxes, remuneration and social security | 45 | €1,838 | - | -€1,838 | |
| Taxes | 450/3 | €1,838 | - | -€1,838 | |
| Other amounts payable | 47/48 | €197,071 | €174,015 | -€23,057 | -11.7% |
| Accrued charges and deferred income | 492/3 | €4,042 | €11,363 | +€7,321 | +181.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,420 | €22,669 | -€751 | -3.2% |
| Other operating charges | 640/8 | €4,213 | €4,497 | +€284 | +6.7% |
| Gross operating margin | 9900 | €42,394 | €39,892 | -€2,503 | -5.9% |
| Operating profit (loss) | 9901 | €14,761 | €12,725 | -€2,036 | -13.8% |
| Financial income | 75/76B | €449 | €104 | -€345 | -76.8% |
| Recurring financial income | 75 | €449 | €104 | -€345 | -76.8% |
| Financial charges | 65/66B | €5,239 | €12,297 | +€7,058 | +134.7% |
| Recurring financial charges | 65 | €5,239 | €12,297 | +€7,058 | +134.7% |
| Profit (loss) for the period before taxes | 9903 | €9,972 | €533 | -€9,439 | -94.7% |
| Income taxes | 67/77 | €2,593 | €437 | -€2,156 | -83.1% |
| Profit (loss) for the period | 9904 | €7,379 | €96 | -€7,283 | -98.7% |
| Profit (loss) for the period to be appropriated | 9905 | €7,379 | €96 | -€7,283 | -98.7% |
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.