Biesemans & Co: what changed
Two financial 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.
Biesemans & Co
Largest movements
- Tangible fixed assets -€14,287
down €14,287 (-1.9%), from €757,433 to €743,146
of which Land and buildings: -€14,172
- Debts after one year -€39,760
down €39,760 (-6.3%), from €626,800 to €587,040
of which Financial debts: -€39,760
- Other debts +€19,500
up €19,500 (+30.1%), from €64,799 to €84,299
- Trade debts +€11,945
up €11,945 (+359%), from €3,331 to €15,276
- Profit (loss) carried forward -€10,379
down €10,379 (-34.1%), from -€30,402 to -€40,781
- Gross operating margin +€10,713
up €10,713 (+32.6%), from €32,851 to €43,564
- Depreciation +€6,584
up €6,584 (+28.6%), from €23,060 to €29,643
- Financial charges +€1,678
up €1,678 (+8.6%), from €19,585 to €21,263
- Other operating charges +€801
up €801 (+35.8%), from €2,237 to €3,037
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.
Derived cash bridge
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 | €763,035 | €749,737 | -€13,298 | -1.7% |
| Formation expenses | 20 | €2,500 | €2,420 | -€80 | -3.2% |
| Fixed assets | 21/28 | €757,433 | €743,146 | -€14,287 | -1.9% |
| Tangible fixed assets | 22/27 | €757,433 | €743,146 | -€14,287 | -1.9% |
| Land and buildings | 22 | €757,317 | €743,146 | -€14,172 | -1.9% |
| Plant, machinery and equipment | 23 | €115 | - | -€115 | |
| Current assets | 29/58 | €3,103 | €4,172 | +€1,069 | +34.4% |
| Amounts receivable within one year | 40/41 | €1,554 | €1,307 | -€247 | -15.9% |
| Other amounts receivable | 41 | €1,554 | €1,307 | -€247 | -15.9% |
| Cash at bank and in hand | 54/58 | €1,098 | €2,410 | +€1,312 | +119% |
| Deferred charges and accrued income | 490/1 | €451 | €454 | +€4 | +0.8% |
| Total equity and liabilities | 10/49 | €763,035 | €749,737 | -€13,298 | -1.7% |
| Equity | 10/15 | €27,210 | €16,831 | -€10,379 | -38.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €39,012 | €39,012 | = | 0.0% |
| Distributable reserves | 133 | €39,012 | €39,012 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€30,402 | -€40,781 | -€10,379 | -34.1% |
| Amounts payable | 17/49 | €735,825 | €732,906 | -€2,919 | -0.4% |
| Amounts payable after more than one year | 17 | €626,800 | €587,040 | -€39,760 | -6.3% |
| Financial debts | 170/4 | €603,800 | €564,040 | -€39,760 | -6.6% |
| Other amounts payable | 178/9 | €23,000 | €23,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €109,025 | €145,866 | +€36,841 | +33.8% |
| Current portion of amounts payable after more than one year | 42 | €38,553 | €39,760 | +€1,207 | +3.1% |
| Trade debts | 44 | €3,331 | €15,276 | +€11,945 | +359% |
| Suppliers | 440/4 | €3,331 | €15,276 | +€11,945 | +359% |
| Taxes, remuneration and social security | 45 | €2,343 | €6,531 | +€4,188 | +179% |
| Taxes | 450/3 | €2,343 | €6,531 | +€4,188 | +179% |
| Other amounts payable | 47/48 | €64,799 | €84,299 | +€19,500 | +30.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,060 | €29,643 | +€6,584 | +28.6% |
| Other operating charges | 640/8 | €2,237 | €3,037 | +€801 | +35.8% |
| Gross operating margin | 9900 | €32,851 | €43,564 | +€10,713 | +32.6% |
| Operating profit (loss) | 9901 | €7,555 | €10,884 | +€3,329 | +44.1% |
| Financial charges | 65/66B | €19,585 | €21,263 | +€1,678 | +8.6% |
| Recurring financial charges | 65 | €19,585 | €21,263 | +€1,678 | +8.6% |
| Profit (loss) for the period before taxes | 9903 | -€12,030 | -€10,379 | +€1,651 | +13.7% |
| Profit (loss) for the period | 9904 | -€12,030 | -€10,379 | +€1,651 | +13.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,030 | -€10,379 | +€1,651 | +13.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.