Biezenveld: 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.
Biezenveld
Largest movements
- Cash -€16,647
down €16,647 (-77.8%), from €21,399 to €4,752
mainly Net result for the year (-€70,046) and Receivables within one year (-€3,450)
- Profit (loss) carried forward -€70,046
down €70,046 (-40.7%), from -€172,028 to -€242,074
- Trade debts +€31,919
up €31,919 (+417.5%), from €7,645 to €39,564
- Other debts +€23,350
up €23,350 (+5.1%), from €454,572 to €477,922
- Provisions -€93,319
no longer reported in 2025 (was €93,319)
- Financial charges -€6,187
down €6,187 (-14.5%), from €42,650 to €36,462
- Other operating charges -€2,787
down €2,787 (-41.3%), from €6,740 to €3,954
- Gross operating margin -€599
down €599 (-2.3%), from -€26,292 to -€26,891
- Depreciation -€289
down €289 (-9.5%), from €3,027 to €2,738
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 | €1,120,188 | €1,105,411 | -€14,777 | -1.3% |
| Fixed assets | 21/28 | €1,096,233 | €1,093,495 | -€2,738 | -0.2% |
| Tangible fixed assets | 22/27 | €1,096,233 | €1,093,495 | -€2,738 | -0.2% |
| Land and buildings | 22 | €1,088,177 | €1,086,464 | -€1,714 | -0.2% |
| Plant, machinery and equipment | 23 | €8,056 | €7,031 | -€1,025 | -12.7% |
| Current assets | 29/58 | €23,955 | €11,916 | -€12,039 | -50.3% |
| Amounts receivable within one year | 40/41 | €2,555 | €6,006 | +€3,450 | +135.0% |
| Trade receivables | 40 | - | €1,443 | +€1,443 | |
| Other amounts receivable | 41 | €2,555 | €4,562 | +€2,007 | +78.5% |
| Cash at bank and in hand | 54/58 | €21,399 | €4,752 | -€16,647 | -77.8% |
| Deferred charges and accrued income | 490/1 | - | €1,159 | +€1,159 | |
| Total equity and liabilities | 10/49 | €1,120,188 | €1,105,411 | -€14,777 | -1.3% |
| Equity | 10/15 | -€142,028 | -€212,074 | -€70,046 | -49.3% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€172,028 | -€242,074 | -€70,046 | -40.7% |
| Amounts payable | 17/49 | €1,262,217 | €1,317,485 | +€55,269 | +4.4% |
| Amounts payable within one year | 42/48 | €1,262,217 | €1,317,485 | +€55,269 | +4.4% |
| Financial debts | 43 | €800,000 | €800,000 | = | 0.0% |
| Credit institutions | 430/8 | €800,000 | €800,000 | = | 0.0% |
| Trade debts | 44 | €7,645 | €39,564 | +€31,919 | +417.5% |
| Suppliers | 440/4 | €7,645 | €39,564 | +€31,919 | +417.5% |
| Other amounts payable | 47/48 | €454,572 | €477,922 | +€23,350 | +5.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,027 | €2,738 | -€289 | -9.5% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €93,319 | - | -€93,319 | |
| Other operating charges | 640/8 | €6,740 | €3,954 | -€2,787 | -41.3% |
| Gross operating margin | 9900 | -€26,292 | -€26,891 | -€599 | -2.3% |
| Operating profit (loss) | 9901 | -€129,379 | -€33,583 | +€95,795 | +74.0% |
| Financial charges | 65/66B | €42,650 | €36,462 | -€6,187 | -14.5% |
| Recurring financial charges | 65 | €42,650 | €36,462 | -€6,187 | -14.5% |
| Profit (loss) for the period before taxes | 9903 | -€172,028 | -€70,046 | +€101,983 | +59.3% |
| Profit (loss) for the period | 9904 | -€172,028 | -€70,046 | +€101,983 | +59.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€172,028 | -€70,046 | +€101,983 | +59.3% |
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 11 October 2026 via checked.be.