BIESMANS-DPE: 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.
What changed
BIESMANS-DPE
NACE 41.001, General construction of residential buildings
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€373,432
2024 · €394,309-€20,877
Equity
€1.8m
2024 · €1.5m+€373,432
Cash
€402,263
2024 · €378,516+€23,747
Balance sheet total
€7.9m
2024 · €6.4m+€1.6m
Largest movements
Assets
- Receivables within one year +€935,129
up €935,129 (+29.0%), from €3.2m to €4.2m
of which Other amounts receivable: +€674,105
- Stocks and contracts +€802,314
up €802,314 (+233%), from €344,177 to €1.1m
of which Stocks: +€747,571
- Tangible fixed assets -€198,733
down €198,733 (-8.5%), from €2.3m to €2.1m
of which Furniture and vehicles: -€113,115
Equity and liabilities
- Debts after one year +€838,217
up €838,217 (+64.3%), from €1.3m to €2.1m
- Advances received +€436,342
up €436,342 (+27,271%), from €1,600 to €437,942
- Profit (loss) carried forward +€373,432
up €373,432 (+25.9%), from €1.4m to €1.8m
- Trade debts -€208,252
down €208,252 (-9.7%), from €2.2m to €1.9m
- Other debts +€111,159
up €111,159 (+187%), from €59,490 to €170,649
Income statement
- Turnover +€731,239
up €731,239 (+4.4%), from €16.8m to €17.5m
- Services and other goods +€382,592
up €382,592 (+14.6%), from €2.6m to €3.0m
- Staff costs +€377,652
up €377,652 (+10.3%), from €3.7m to €4.1m
- Goods and materials -€195,196
down €195,196 (-2.1%), from €9.5m to €9.3m
of which Change in stocks: decrease (increase): -€721,571
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.
Result 2024
€394,309
Turnover
+€731,239
Other operating income
-€4,530
Goods and materials
+€195,196
Services and other goods
-€382,592
Staff costs
-€377,652
Depreciation
-€132,805
Other operating charges
-€12,301
Other operating items
+€6,976
Financial income
-€16,231
Financial charges
-€34,227
Taxes
+€6,049
Result 2025
€373,432
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
-€324,082
Investment
-€536,399
Financing
+€884,227
Cash 2024
€378,516
From operations (derived)
-€324,082
Net result for the year
+€373,432
Depreciation
+€749,677
Stocks and contracts
-€802,314
Receivables within one year
-€935,129
Deferred charges and accrued income
-€3,024
Trade debts
-€208,252
Tax, wage and social debts
-€46,386
Advances received
+€436,342
Other debts
+€111,159
Accrued charges and deferred income
+€412
Investment (derived)
-€536,399
Investment in fixed assets (net)
-€536,399
Financing
+€884,227
Debts after one year
+€838,217
Current portion of long-term debt
+€96,010
Short-term financial debts
-€50,000
Cash 2025
€402,263
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,387,704 | €7,938,638 | +€1.6m | +24.3% |
| Fixed assets | 21/28 | €2,386,304 | €2,173,026 | -€213,279 | -8.9% |
| Intangible fixed assets | 21 | €59,628 | €45,082 | -€14,546 | -24.4% |
| Tangible fixed assets | 22/27 | €2,326,676 | €2,127,944 | -€198,733 | -8.5% |
| Plant, machinery and equipment | 23 | €1,076,279 | €1,013,186 | -€63,093 | -5.9% |
| Furniture and vehicles | 24 | €633,384 | €520,269 | -€113,115 | -17.9% |
| Leasing and similar rights | 25 | €429,749 | €428,162 | -€1,587 | -0.4% |
| Other tangible fixed assets | 26 | €187,263 | €166,326 | -€20,937 | -11.2% |
| Current assets | 29/58 | €4,001,400 | €5,765,613 | +€1.8m | +44.1% |
| Stocks and contracts in progress | 3 | €344,177 | €1,146,491 | +€802,314 | +233% |
| Stocks | 30/36 | €125,920 | €873,491 | +€747,571 | +594% |
| Goods purchased for resale | 34 | €125,920 | €873,491 | +€747,571 | +594% |
| Contracts in progress | 37 | €218,257 | €273,000 | +€54,743 | +25.1% |
| Amounts receivable within one year | 40/41 | €3,226,769 | €4,161,898 | +€935,129 | +29.0% |
| Trade receivables | 40 | €2,683,348 | €2,944,373 | +€261,024 | +9.7% |
| Other amounts receivable | 41 | €543,421 | €1,217,526 | +€674,105 | +124% |
| Cash at bank and in hand | 54/58 | €378,516 | €402,263 | +€23,747 | +6.3% |
| Deferred charges and accrued income | 490/1 | €51,937 | €54,960 | +€3,024 | +5.8% |
| Total equity and liabilities | 10/49 | €6,387,704 | €7,938,638 | +€1.6m | +24.3% |
| Equity | 10/15 | €1,451,086 | €1,824,519 | +€373,432 | +25.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | €1,443,026 | €1,816,459 | +€373,432 | +25.9% |
| Amounts payable | 17/49 | €4,936,617 | €6,114,119 | +€1.2m | +23.9% |
| Amounts payable after more than one year | 17 | €1,303,228 | €2,141,445 | +€838,217 | +64.3% |
| Financial debts | 170/4 | €1,303,228 | €2,141,445 | +€838,217 | +64.3% |
| Leasing and similar obligations | 172 | €304,104 | €288,789 | -€15,315 | -5.0% |
| Credit institutions | 173 | €999,124 | €1,852,656 | +€853,532 | +85.4% |
| Amounts payable within one year | 42/48 | €3,633,292 | €3,972,164 | +€338,873 | +9.3% |
| Current portion of amounts payable after more than one year | 42 | €581,711 | €677,721 | +€96,010 | +16.5% |
| Financial debts | 43 | €500,000 | €450,000 | -€50,000 | -10.0% |
| Credit institutions | 430/8 | €500,000 | €450,000 | -€50,000 | -10.0% |
| Trade debts | 44 | €2,152,420 | €1,944,168 | -€208,252 | -9.7% |
| Suppliers | 440/4 | €2,152,420 | €1,944,168 | -€208,252 | -9.7% |
| Advances received on contracts in progress | 46 | €1,600 | €437,942 | +€436,342 | +27,271% |
| Taxes, remuneration and social security | 45 | €338,070 | €291,685 | -€46,386 | -13.7% |
| Taxes | 450/3 | €75,083 | €39,979 | -€35,104 | -46.8% |
| Remuneration and social security | 454/9 | €262,988 | €251,706 | -€11,281 | -4.3% |
| Other amounts payable | 47/48 | €59,490 | €170,649 | +€111,159 | +187% |
| Accrued charges and deferred income | 492/3 | €98 | €510 | +€412 | +421% |
| Operating income | 70/76A | €16,984,287 | €17,709,973 | +€725,686 | +4.3% |
| Turnover | 70 | €16,809,079 | €17,540,318 | +€731,239 | +4.4% |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | €65,094 | €54,743 | -€10,351 | -15.9% |
| Other operating income | 74 | €103,615 | €99,085 | -€4,530 | -4.4% |
| Non-recurring operating income | 76A | €6,500 | €15,828 | +€9,328 | +144% |
| Operating charges | 60/66A | €16,401,459 | €17,103,612 | +€702,153 | +4.3% |
| Goods for resale, raw materials and consumables | 60 | €9,466,133 | €9,270,937 | -€195,196 | -2.1% |
| Purchases | 600/8 | €9,492,133 | €10,018,508 | +€526,375 | +5.5% |
| Change in stocks: decrease (increase) | 609 | -€26,000 | -€747,571 | -€721,571 | -2,775% |
| Services and other goods | 61 | €2,614,589 | €2,997,181 | +€382,592 | +14.6% |
| Remuneration, social security and pensions | 62 | €3,680,844 | €4,058,495 | +€377,652 | +10.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €616,872 | €749,677 | +€132,805 | +21.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €15,021 | €27,322 | +€12,301 | +81.9% |
| Non-recurring operating charges | 66A | €8,000 | €0 | -€8,000 | -100% |
| Operating profit (loss) | 9901 | €582,828 | €606,361 | +€23,532 | +4.0% |
| Financial income | 75/76B | €58,191 | €41,960 | -€16,231 | -27.9% |
| Recurring financial income | 75 | €58,191 | €41,960 | -€16,231 | -27.9% |
| Income from current assets | 751 | €208 | €0 | -€208 | -100% |
| Other financial income | 752/9 | €57,983 | €41,960 | -€16,023 | -27.6% |
| Financial charges | 65/66B | €95,186 | €129,413 | +€34,227 | +36.0% |
| Recurring financial charges | 65 | €95,186 | €129,413 | +€34,227 | +36.0% |
| Debt charges | 650 | €88,423 | €105,621 | +€17,199 | +19.5% |
| Other financial charges | 652/9 | €6,763 | €23,792 | +€17,028 | +252% |
| Profit (loss) for the period before taxes | 9903 | €545,834 | €518,908 | -€26,926 | -4.9% |
| Income taxes | 67/77 | €151,524 | €145,475 | -€6,049 | -4.0% |
| Taxes | 670/3 | €151,524 | €145,475 | -€6,049 | -4.0% |
| Profit (loss) for the period | 9904 | €394,309 | €373,432 | -€20,877 | -5.3% |
| Profit (loss) for the period to be appropriated | 9905 | €394,309 | €373,432 | -€20,877 | -5.3% |
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 14 October 2026 via checked.be.