BIESEMANS PARKETWERKEN: what changed
BIESEMANS PARKETWERKEN
Largest movements
- Receivables within one year -€53,094
down €53,094 (-63.2%), from €83,996 to €30,903
of which Trade receivables: -€54,132
- Cash -€14,304
down €14,304 (-98.8%), from €14,475 to €171
mainly Net result for the year (-€75,818) and Current portion of long-term debt (-€11,383)
- Stocks and contracts -€12,155
down €12,155 (-82.9%), from €14,655 to €2,500
- Tangible fixed assets -€9,988
down €9,988 (-33.5%), from €29,837 to €19,849
of which Land and buildings: -€9,519
- Reserves -€62,022
down €62,022 (-47.9%), from €129,560 to €67,538
of which Distributable reserves: -€62,022
- Profit (loss) carried forward -€13,796
down €13,796 (-50.9%), from -€27,098 to -€40,894
- Current portion of long-term debt -€11,383
no longer reported in 2025 (was €11,383)
- Trade debts -€3,239
down €3,239 (-74.9%), from €4,328 to €1,088
- Other operating charges +€61,703
up €61,703 (+1,205%), from €5,120 to €66,823
- Write-downs -€10,000
new in 2025: -€10,000
- Depreciation -€2,809
down €2,809 (-21.9%), from €12,796 to €9,988
- Gross operating margin -€2,114
down €2,114 (-27.7%), from -€7,640 to -€9,753
- Financial income +€1,436
new in 2025: €1,436
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €142,963 | €53,422 | -€89,541 | -62.6% |
| Fixed assets | 21/28 | €29,837 | €19,849 | -€9,988 | -33.5% |
| Tangible fixed assets | 22/27 | €29,837 | €19,849 | -€9,988 | -33.5% |
| Land and buildings | 22 | €29,172 | €19,653 | -€9,519 | -32.6% |
| Plant, machinery and equipment | 23 | €664 | €195 | -€469 | -70.6% |
| Current assets | 29/58 | €113,126 | €33,573 | -€79,553 | -70.3% |
| Stocks and contracts in progress | 3 | €14,655 | €2,500 | -€12,155 | -82.9% |
| Stocks | 30/36 | €14,655 | €2,500 | -€12,155 | -82.9% |
| Amounts receivable within one year | 40/41 | €83,996 | €30,903 | -€53,094 | -63.2% |
| Trade receivables | 40 | €54,132 | - | -€54,132 | |
| Other amounts receivable | 41 | €29,864 | €30,903 | +€1,038 | +3.5% |
| Cash at bank and in hand | 54/58 | €14,475 | €171 | -€14,304 | -98.8% |
| Total equity and liabilities | 10/49 | €142,963 | €53,422 | -€89,541 | -62.6% |
| Equity | 10/15 | €127,252 | €51,434 | -€75,818 | -59.6% |
| Contributions | 10/11 | €24,789 | €24,789 | = | 0.0% |
| Contributions outside capital | 11 | €24,789 | €24,789 | = | 0.0% |
| Other | 1109/19 | €24,789 | €24,789 | = | 0.0% |
| Reserves | 13 | €129,560 | €67,538 | -€62,022 | -47.9% |
| Non-distributable reserves | 130/1 | €2,479 | €2,479 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,479 | €2,479 | = | 0.0% |
| Tax-exempt reserves | 132 | €20,500 | €20,500 | = | 0.0% |
| Distributable reserves | 133 | €106,581 | €44,559 | -€62,022 | -58.2% |
| Profit (loss) carried forward | 14 | -€27,098 | -€40,894 | -€13,796 | -50.9% |
| Amounts payable | 17/49 | €15,711 | €1,988 | -€13,723 | -87.3% |
| Amounts payable within one year | 42/48 | €15,711 | €1,988 | -€13,723 | -87.3% |
| Current portion of amounts payable after more than one year | 42 | €11,383 | - | -€11,383 | |
| Trade debts | 44 | €4,328 | €1,088 | -€3,239 | -74.9% |
| Suppliers | 440/4 | €4,328 | €1,088 | -€3,239 | -74.9% |
| Taxes, remuneration and social security | 45 | - | €900 | +€900 | |
| Taxes | 450/3 | - | €900 | +€900 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,796 | €9,988 | -€2,809 | -21.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€10,000 | -€10,000 | |
| Other operating charges | 640/8 | €5,120 | €66,823 | +€61,703 | +1,205% |
| Gross operating margin | 9900 | -€7,640 | -€9,753 | -€2,114 | -27.7% |
| Operating profit (loss) | 9901 | -€25,556 | -€76,564 | -€51,008 | -200% |
| Financial income | 75/76B | - | €1,436 | +€1,436 | |
| Recurring financial income | 75 | - | €1,436 | +€1,436 | |
| Financial charges | 65/66B | €1,290 | €690 | -€600 | -46.5% |
| Recurring financial charges | 65 | €1,290 | €690 | -€600 | -46.5% |
| Profit (loss) for the period before taxes | 9903 | -€26,846 | -€75,818 | -€48,972 | -182% |
| Profit (loss) for the period | 9904 | -€26,846 | -€75,818 | -€48,972 | -182% |
| Profit (loss) for the period to be appropriated | 9905 | -€26,846 | -€75,818 | -€48,972 | -182% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.