BIESIMMO: 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.
BIESIMMO
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Other debts +€66,963
up €66,963 (+42.2%), from €158,500 to €225,463
- Debts after one year -€63,586
down €63,586 (-19.2%), from €330,350 to €266,764
- Profit (loss) carried forward +€34,273
up €34,273 (+17.6%), from €195,278 to €229,551
- Trade debts -€27,304
down €27,304 (-96.5%), from €28,304 to €1,000
- Current portion of long-term debt -€19,292
down €19,292 (-23.3%), from €82,877 to €63,586
- Financial income +€11,870
up €11,870 (+20.4%), from €58,130 to €70,000
- Financial charges -€4,841
down €4,841 (-21.7%), from €22,266 to €17,426
- Other operating charges -€712
down €712 (-16.1%), from €4,417 to €3,704
- Gross operating margin +€676
up €676 (+8.7%), from -€7,745 to -€7,069
- Depreciation -€366
down €366 (-4.6%), from €7,893 to €7,527
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 | €821,600 | €812,655 | -€8,946 | -1.1% |
| Fixed assets | 21/28 | €817,710 | €810,183 | -€7,527 | -0.9% |
| Tangible fixed assets | 22/27 | €7,710 | €183 | -€7,527 | -97.6% |
| Furniture and vehicles | 24 | €415 | €183 | -€232 | -56.0% |
| Leasing and similar rights | 25 | €7,295 | €0 | -€7,295 | -100.0% |
| Financial fixed assets | 28 | €810,000 | €810,000 | = | 0.0% |
| Current assets | 29/58 | €3,890 | €2,472 | -€1,418 | -36.5% |
| Amounts receivable within one year | 40/41 | €457 | €264 | -€194 | -42.3% |
| Trade receivables | 40 | €194 | €0 | -€194 | -100.0% |
| Other amounts receivable | 41 | €264 | €264 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €2,671 | €2,209 | -€463 | -17.3% |
| Deferred charges and accrued income | 490/1 | €762 | €0 | -€762 | -100.0% |
| Total equity and liabilities | 10/49 | €821,600 | €812,655 | -€8,946 | -1.1% |
| Equity | 10/15 | €221,338 | €255,611 | +€34,273 | +15.5% |
| Contributions | 10/11 | €6,600 | €6,600 | = | 0.0% |
| Reserves | 13 | €19,460 | €19,460 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €17,600 | €17,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €195,278 | €229,551 | +€34,273 | +17.6% |
| Amounts payable | 17/49 | €600,262 | €557,044 | -€43,218 | -7.2% |
| Amounts payable after more than one year | 17 | €330,350 | €266,764 | -€63,586 | -19.2% |
| Financial debts | 170/4 | €330,350 | €266,764 | -€63,586 | -19.2% |
| Amounts payable within one year | 42/48 | €269,913 | €290,280 | +€20,367 | +7.5% |
| Current portion of amounts payable after more than one year | 42 | €82,877 | €63,586 | -€19,292 | -23.3% |
| Trade debts | 44 | €28,304 | €1,000 | -€27,304 | -96.5% |
| Suppliers | 440/4 | €28,304 | €1,000 | -€27,304 | -96.5% |
| Taxes, remuneration and social security | 45 | €231 | €231 | = | 0.0% |
| Taxes | 450/3 | €231 | €231 | = | 0.0% |
| Other amounts payable | 47/48 | €158,500 | €225,463 | +€66,963 | +42.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,893 | €7,527 | -€366 | -4.6% |
| Other operating charges | 640/8 | €4,417 | €3,704 | -€712 | -16.1% |
| Gross operating margin | 9900 | -€7,745 | -€7,069 | +€676 | +8.7% |
| Operating profit (loss) | 9901 | -€20,055 | -€18,301 | +€1,753 | +8.7% |
| Financial income | 75/76B | €58,130 | €70,000 | +€11,870 | +20.4% |
| Recurring financial income | 75 | €58,130 | €70,000 | +€11,870 | +20.4% |
| Financial charges | 65/66B | €22,266 | €17,426 | -€4,841 | -21.7% |
| Recurring financial charges | 65 | €22,266 | €17,426 | -€4,841 | -21.7% |
| Profit (loss) for the period before taxes | 9903 | €15,809 | €34,273 | +€18,464 | +116.8% |
| Profit (loss) for the period | 9904 | €15,809 | €34,273 | +€18,464 | +116.8% |
| Profit (loss) for the period to be appropriated | 9905 | €15,809 | €34,273 | +€18,464 | +116.8% |
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 6 October 2026 via checked.be.