BIEVELEZ & 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.
BIEVELEZ & CO
Largest movements
- Receivables within one year +€59,153
up €59,153 (+927%), from €6,383 to €65,536
of which Other amounts receivable: +€43,298
- Cash -€15,351
down €15,351 (-25.2%), from €60,863 to €45,512
mainly Receivables within one year (-€59,153) and Debts after one year (-€14,619)
- Intangible fixed assets -€14,000
down €14,000 (-25.0%), from €56,000 to €42,000
- Deferred charges and accrued income -€4,128
down €4,128 (-8.4%), from €49,254 to €45,126
- Trade debts +€25,727
up €25,727 (+75.4%), from €34,139 to €59,867
- Debts after one year -€14,619
down €14,619 (-29.3%), from €49,934 to €35,315
- Short-term financial debts +€11,548
new in 2025: €11,548
- Profit (loss) carried forward +€6,610
up €6,610 (+6.3%), from -€105,485 to -€98,875
- Tax, wage and social debts -€5,155
down €5,155 (-14.5%), from €35,656 to €30,501
of which Remuneration and social security: -€3,252
- Staff costs +€23,842
up €23,842 (+14.3%), from €166,698 to €190,541
- Gross operating margin -€6,781
down €6,781 (-3.0%), from €227,994 to €221,212
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 | €177,014 | €200,942 | +€23,928 | +13.5% |
| Fixed assets | 21/28 | €60,513 | €44,768 | -€15,746 | -26.0% |
| Intangible fixed assets | 21 | €56,000 | €42,000 | -€14,000 | -25.0% |
| Tangible fixed assets | 22/27 | €4,513 | €2,768 | -€1,746 | -38.7% |
| Plant, machinery and equipment | 23 | €2,346 | €1,553 | -€794 | -33.8% |
| Furniture and vehicles | 24 | €2,167 | €1,215 | -€952 | -43.9% |
| Current assets | 29/58 | €116,500 | €156,174 | +€39,673 | +34.1% |
| Amounts receivable within one year | 40/41 | €6,383 | €65,536 | +€59,153 | +927% |
| Trade receivables | 40 | - | €15,855 | +€15,855 | |
| Other amounts receivable | 41 | €6,383 | €49,682 | +€43,298 | +678% |
| Cash at bank and in hand | 54/58 | €60,863 | €45,512 | -€15,351 | -25.2% |
| Deferred charges and accrued income | 490/1 | €49,254 | €45,126 | -€4,128 | -8.4% |
| Total equity and liabilities | 10/49 | €177,014 | €200,942 | +€23,928 | +13.5% |
| Equity | 10/15 | €34,519 | €41,129 | +€6,610 | +19.1% |
| Contributions | 10/11 | €140,000 | €140,000 | = | 0.0% |
| Reserves | 13 | €4 | €4 | = | 0.0% |
| Distributable reserves | 133 | €4 | €4 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€105,485 | -€98,875 | +€6,610 | +6.3% |
| Amounts payable | 17/49 | €142,495 | €159,813 | +€17,318 | +12.2% |
| Amounts payable after more than one year | 17 | €49,934 | €35,315 | -€14,619 | -29.3% |
| Financial debts | 170/4 | €49,934 | €35,315 | -€14,619 | -29.3% |
| Amounts payable within one year | 42/48 | €92,076 | €124,498 | +€32,421 | +35.2% |
| Current portion of amounts payable after more than one year | 42 | €14,318 | €14,619 | +€301 | +2.1% |
| Financial debts | 43 | - | €11,548 | +€11,548 | |
| Credit institutions | 430/8 | - | €11,548 | +€11,548 | |
| Trade debts | 44 | €34,139 | €59,867 | +€25,727 | +75.4% |
| Suppliers | 440/4 | €34,139 | €59,867 | +€25,727 | +75.4% |
| Taxes, remuneration and social security | 45 | €35,656 | €30,501 | -€5,155 | -14.5% |
| Taxes | 450/3 | €1,903 | - | -€1,903 | |
| Remuneration and social security | 454/9 | €33,753 | €30,501 | -€3,252 | -9.6% |
| Other amounts payable | 47/48 | €7,963 | €7,963 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €485 | - | -€485 | |
| Remuneration, social security and pensions | 62 | €166,698 | €190,541 | +€23,842 | +14.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,551 | €15,746 | +€195 | +1.3% |
| Other operating charges | 640/8 | €4,071 | €4,476 | +€405 | +10.0% |
| Non-recurring operating charges | 66A | - | €2,028 | +€2,028 | |
| Gross operating margin | 9900 | €227,994 | €221,212 | -€6,781 | -3.0% |
| Operating profit (loss) | 9901 | €41,674 | €8,422 | -€33,252 | -79.8% |
| Financial income | 75/76B | €0 | €175 | +€175 | +43,665% |
| Recurring financial income | 75 | €0 | €175 | +€175 | +43,665% |
| Financial charges | 65/66B | €2,115 | €1,987 | -€128 | -6.0% |
| Recurring financial charges | 65 | €2,115 | €1,987 | -€128 | -6.0% |
| Profit (loss) for the period before taxes | 9903 | €39,560 | €6,610 | -€32,950 | -83.3% |
| Profit (loss) for the period | 9904 | €39,560 | €6,610 | -€32,950 | -83.3% |
| Profit (loss) for the period to be appropriated | 9905 | €39,560 | €6,610 | -€32,950 | -83.3% |
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 26 October 2026 via checked.be.