BIEZONDER: 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.
BIEZONDER
Largest movements
- Tangible fixed assets -€11,038
down €11,038 (-8.5%), from €129,628 to €118,591
of which Other tangible fixed assets: -€9,689
- Debts after one year -€27,271
down €27,271 (-5.9%), from €463,604 to €436,332
- Profit (loss) carried forward +€23,406
up €23,406 (+31.9%), from €73,267 to €96,673
- Current portion of long-term debt -€8,983
down €8,983 (-22.2%), from €40,461 to €31,478
- Gross operating margin -€8,260
down €8,260 (-14.1%), from €58,534 to €50,274
- Taxes -€3,129
down €3,129 (-25.0%), from €12,500 to €9,371
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 | €612,907 | €601,770 | -€11,138 | -1.8% |
| Fixed assets | 21/28 | €579,667 | €568,629 | -€11,038 | -1.9% |
| Tangible fixed assets | 22/27 | €129,628 | €118,591 | -€11,038 | -8.5% |
| Furniture and vehicles | 24 | €2,925 | €1,576 | -€1,349 | -46.1% |
| Other tangible fixed assets | 26 | €126,704 | €117,015 | -€9,689 | -7.6% |
| Financial fixed assets | 28 | €450,038 | €450,038 | = | 0.0% |
| Current assets | 29/58 | €33,241 | €33,140 | -€100 | -0.3% |
| Amounts receivable within one year | 40/41 | €19,215 | €18,345 | -€870 | -4.5% |
| Trade receivables | 40 | €19,215 | €15,434 | -€3,781 | -19.7% |
| Other amounts receivable | 41 | - | €2,911 | +€2,911 | |
| Cash at bank and in hand | 54/58 | €12,281 | €14,796 | +€2,515 | +20.5% |
| Deferred charges and accrued income | 490/1 | €1,745 | - | -€1,745 | |
| Total equity and liabilities | 10/49 | €612,907 | €601,770 | -€11,138 | -1.8% |
| Equity | 10/15 | €76,267 | €99,673 | +€23,406 | +30.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €73,267 | €96,673 | +€23,406 | +31.9% |
| Amounts payable | 17/49 | €536,641 | €502,097 | -€34,544 | -6.4% |
| Amounts payable after more than one year | 17 | €463,604 | €436,332 | -€27,271 | -5.9% |
| Financial debts | 170/4 | €463,604 | €436,332 | -€27,271 | -5.9% |
| Amounts payable within one year | 42/48 | €72,991 | €63,725 | -€9,266 | -12.7% |
| Current portion of amounts payable after more than one year | 42 | €40,461 | €31,478 | -€8,983 | -22.2% |
| Trade debts | 44 | €16,710 | €16,044 | -€666 | -4.0% |
| Suppliers | 440/4 | €16,710 | €16,034 | -€676 | -4.0% |
| Bills of exchange payable | 441 | - | €10 | +€10 | |
| Taxes, remuneration and social security | 45 | €15,215 | €14,085 | -€1,130 | -7.4% |
| Taxes | 450/3 | €15,215 | €14,085 | -€1,130 | -7.4% |
| Other amounts payable | 47/48 | €605 | €2,118 | +€1,513 | +250% |
| Accrued charges and deferred income | 492/3 | €46 | €2,040 | +€1,994 | +4,335% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,839 | €11,038 | +€198 | +1.8% |
| Other operating charges | 640/8 | €1,298 | €897 | -€400 | -30.8% |
| Gross operating margin | 9900 | €58,534 | €50,274 | -€8,260 | -14.1% |
| Operating profit (loss) | 9901 | €46,397 | €38,338 | -€8,058 | -17.4% |
| Financial charges | 65/66B | €5,017 | €5,562 | +€544 | +10.9% |
| Recurring financial charges | 65 | €5,017 | €5,562 | +€544 | +10.9% |
| Profit (loss) for the period before taxes | 9903 | €41,380 | €32,777 | -€8,603 | -20.8% |
| Income taxes | 67/77 | €12,500 | €9,371 | -€3,129 | -25.0% |
| Profit (loss) for the period | 9904 | €28,879 | €23,406 | -€5,473 | -19.0% |
| Profit (loss) for the period to be appropriated | 9905 | €28,879 | €23,406 | -€5,473 | -19.0% |
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 27 October 2026 via checked.be.