BIEZENLAAGTE: 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.
BIEZENLAAGTE
Largest movements
- Tangible fixed assets -€13,147
down €13,147 (-2.3%), from €576,719 to €563,572
of which Land and buildings: -€15,785
- Cash +€10,326
up €10,326 (+87.3%), from €11,825 to €22,151
mainly Net result for the year (+€32,561) and Depreciation (+€16,711)
- Debts after one year -€38,624
down €38,624 (-14.1%), from €274,227 to €235,603
- Reserves +€32,561
up €32,561 (+17.6%), from €185,385 to €217,945
- Trade debts +€6,377
up €6,377 (+155.1%), from €4,111 to €10,488
- Gross operating margin +€13,965
up €13,965 (+17.8%), from €78,580 to €92,545
- Taxes +€4,022
up €4,022 (+37.6%), from €10,701 to €14,723
- Other operating charges -€2,201
down €2,201 (-23.3%), from €9,431 to €7,229
- Write-downs -€963
down €963 (-100.0%), from €963 to €0
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 | €628,357 | €621,043 | -€7,314 | -1.2% |
| Fixed assets | 21/28 | €576,719 | €563,572 | -€13,147 | -2.3% |
| Tangible fixed assets | 22/27 | €576,719 | €563,572 | -€13,147 | -2.3% |
| Land and buildings | 22 | €574,530 | €558,745 | -€15,785 | -2.7% |
| Plant, machinery and equipment | 23 | €2,189 | €4,827 | +€2,638 | +120.5% |
| Current assets | 29/58 | €51,638 | €57,471 | +€5,833 | +11.3% |
| Amounts receivable within one year | 40/41 | €38,022 | €34,205 | -€3,817 | -10.0% |
| Trade receivables | 40 | €14,764 | €11,134 | -€3,630 | -24.6% |
| Other amounts receivable | 41 | €23,258 | €23,071 | -€187 | -0.8% |
| Cash at bank and in hand | 54/58 | €11,825 | €22,151 | +€10,326 | +87.3% |
| Deferred charges and accrued income | 490/1 | €1,790 | €1,116 | -€675 | -37.7% |
| Total equity and liabilities | 10/49 | €628,357 | €621,043 | -€7,314 | -1.2% |
| Equity | 10/15 | €255,141 | €286,036 | +€30,895 | +12.1% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €185,385 | €217,945 | +€32,561 | +17.6% |
| Distributable reserves | 133 | €185,385 | €217,945 | +€32,561 | +17.6% |
| Profit (loss) carried forward | 14 | €63,559 | €61,893 | -€1,666 | -2.6% |
| Amounts payable | 17/49 | €373,216 | €335,008 | -€38,208 | -10.2% |
| Amounts payable after more than one year | 17 | €274,227 | €235,603 | -€38,624 | -14.1% |
| Financial debts | 170/4 | €274,227 | €235,603 | -€38,624 | -14.1% |
| Amounts payable within one year | 42/48 | €96,001 | €97,633 | +€1,633 | +1.7% |
| Current portion of amounts payable after more than one year | 42 | €38,347 | €39,624 | +€1,277 | +3.3% |
| Financial debts | 43 | €929 | €0 | -€929 | -100.0% |
| Credit institutions | 430/8 | €929 | €0 | -€929 | -100.0% |
| Trade debts | 44 | €4,111 | €10,488 | +€6,377 | +155.1% |
| Suppliers | 440/4 | €4,111 | €10,488 | +€6,377 | +155.1% |
| Taxes, remuneration and social security | 45 | €20,783 | €16,287 | -€4,496 | -21.6% |
| Taxes | 450/3 | €20,783 | €16,287 | -€4,496 | -21.6% |
| Other amounts payable | 47/48 | €31,831 | €31,234 | -€597 | -1.9% |
| Accrued charges and deferred income | 492/3 | €2,988 | €1,772 | -€1,217 | -40.7% |
| Non-recurring operating income | 76A | - | €15,000 | +€15,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,572 | €16,711 | +€140 | +0.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €963 | €0 | -€963 | -100.0% |
| Other operating charges | 640/8 | €9,431 | €7,229 | -€2,201 | -23.3% |
| Gross operating margin | 9900 | €78,580 | €92,545 | +€13,965 | +17.8% |
| Operating profit (loss) | 9901 | €51,615 | €68,605 | +€16,990 | +32.9% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €20,665 | €21,321 | +€656 | +3.2% |
| Recurring financial charges | 65 | €20,665 | €21,321 | +€656 | +3.2% |
| Profit (loss) for the period before taxes | 9903 | €30,950 | €47,284 | +€16,334 | +52.8% |
| Income taxes | 67/77 | €10,701 | €14,723 | +€4,022 | +37.6% |
| Profit (loss) for the period | 9904 | €20,249 | €32,561 | +€12,312 | +60.8% |
| Profit (loss) for the period to be appropriated | 9905 | €20,249 | €32,561 | +€12,312 | +60.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.