BIESMANS BEVEILIGING: 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.
BIESMANS BEVEILIGING
Largest movements
- Current investments +€99,003
up €99,003 (+13.8%), from €718,580 to €817,584
- Cash +€95,185
up €95,185 (+48.8%), from €194,956 to €290,141
mainly Net result for the year (+€199,428) and Receivables within one year (+€76,336)
- Receivables within one year -€76,336
down €76,336 (-62.2%), from €122,756 to €46,420
of which Other amounts receivable: -€63,135
- Reserves +€103,826
up €103,826 (+7.8%), from €1.3m to €1.4m
- Financial income +€32,191
up €32,191 (+475%), from €6,773 to €38,964
- Gross operating margin -€3,505
down €3,505 (-1.3%), from €269,889 to €266,384
- Taxes +€2,823
up €2,823 (+3.6%), from €78,237 to €81,059
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 | €1,399,821 | €1,509,798 | +€109,977 | +7.9% |
| Fixed assets | 21/28 | €317,953 | €316,951 | -€1,002 | -0.3% |
| Tangible fixed assets | 22/27 | €317,953 | €316,951 | -€1,002 | -0.3% |
| Land and buildings | 22 | €294,464 | €287,372 | -€7,093 | -2.4% |
| Plant, machinery and equipment | 23 | €427 | €0 | -€427 | -100% |
| Furniture and vehicles | 24 | €23,062 | €21,822 | -€1,240 | -5.4% |
| Other tangible fixed assets | 26 | €0 | €7,757 | +€7,757 | +77,573,400% |
| Current assets | 29/58 | €1,081,868 | €1,192,846 | +€110,979 | +10.3% |
| Stocks and contracts in progress | 3 | €40,379 | €32,063 | -€8,316 | -20.6% |
| Stocks | 30/36 | €40,379 | €32,063 | -€8,316 | -20.6% |
| Amounts receivable within one year | 40/41 | €122,756 | €46,420 | -€76,336 | -62.2% |
| Trade receivables | 40 | €52,628 | €39,426 | -€13,202 | -25.1% |
| Other amounts receivable | 41 | €70,128 | €6,994 | -€63,135 | -90.0% |
| Current investments | 50/53 | €718,580 | €817,584 | +€99,003 | +13.8% |
| Cash at bank and in hand | 54/58 | €194,956 | €290,141 | +€95,185 | +48.8% |
| Deferred charges and accrued income | 490/1 | €5,197 | €6,640 | +€1,443 | +27.8% |
| Total equity and liabilities | 10/49 | €1,399,821 | €1,509,798 | +€109,977 | +7.9% |
| Equity | 10/15 | €1,382,721 | €1,486,546 | +€103,826 | +7.5% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €1,332,721 | €1,436,546 | +€103,826 | +7.8% |
| Distributable reserves | 133 | €1,332,721 | €1,436,546 | +€103,826 | +7.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €17,100 | €23,251 | +€6,151 | +36.0% |
| Amounts payable within one year | 42/48 | €17,100 | €23,251 | +€6,151 | +36.0% |
| Financial debts | 43 | €1,607 | €0 | -€1,607 | -100% |
| Credit institutions | 430/8 | €1,607 | €0 | -€1,607 | -100% |
| Trade debts | 44 | €12,939 | €12,584 | -€355 | -2.7% |
| Suppliers | 440/4 | €12,939 | €12,584 | -€355 | -2.7% |
| Taxes, remuneration and social security | 45 | €1,327 | €9,491 | +€8,164 | +615% |
| Taxes | 450/3 | €1,327 | €9,491 | +€8,164 | +615% |
| Other amounts payable | 47/48 | €1,227 | €1,176 | -€51 | -4.2% |
| Non-recurring operating income | 76A | €6,281 | €0 | -€6,281 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,305 | €20,866 | +€1,561 | +8.1% |
| Other operating charges | 640/8 | €4,035 | €2,991 | -€1,044 | -25.9% |
| Gross operating margin | 9900 | €269,889 | €266,384 | -€3,505 | -1.3% |
| Operating profit (loss) | 9901 | €246,549 | €242,527 | -€4,022 | -1.6% |
| Financial income | 75/76B | €6,773 | €38,964 | +€32,191 | +475% |
| Recurring financial income | 75 | €6,773 | €38,964 | +€32,191 | +475% |
| Financial charges | 65/66B | €1,599 | €1,004 | -€594 | -37.2% |
| Recurring financial charges | 65 | €1,599 | €1,004 | -€594 | -37.2% |
| Profit (loss) for the period before taxes | 9903 | €251,723 | €280,487 | +€28,764 | +11.4% |
| Income taxes | 67/77 | €78,237 | €81,059 | +€2,823 | +3.6% |
| Profit (loss) for the period | 9904 | €173,487 | €199,428 | +€25,941 | +15.0% |
| Profit (loss) for the period to be appropriated | 9905 | €173,487 | €199,428 | +€25,941 | +15.0% |
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 23 October 2026 via checked.be.