Biltema: 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.
Biltema
Largest movements
- Stocks and contracts +€15,975
up €15,975 (+31.1%), from €51,305 to €67,280
of which Contracts in progress: +€11,725
- Tangible fixed assets -€6,915
down €6,915 (-33.2%), from €20,803 to €13,888
of which Furniture and vehicles: -€8,896
- Cash +€2,671
up €2,671 (+696%), from €384 to €3,054
mainly Trade debts (+€20,067) and Depreciation (+€9,526)
- Trade debts +€20,067
up €20,067 (+214%), from €9,391 to €29,458
- Current portion of long-term debt -€6,176
down €6,176 (-91.6%), from €6,742 to €566
- Debts after one year -€4,592
down €4,592 (-15.5%), from €29,566 to €24,974
of which Other amounts payable: -€4,026
- Tax, wage and social debts +€2,169
up €2,169 (+163%), from €1,334 to €3,504
of which Remuneration and social security: +€2,285
- Gross operating margin -€1,990
down €1,990 (-15.4%), from €12,947 to €10,957
- Depreciation -€608
down €608 (-6.0%), from €10,134 to €9,526
- Taxes -€342
down €342 (-37.2%), from €920 to €578
- Other operating charges +€200
up €200 (+27.1%), from €739 to €940
- Financial income -€165
down €165 (-91.0%), from €182 to €16
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 | €106,592 | €117,904 | +€11,313 | +10.6% |
| Formation expenses | 20 | €229 | - | -€229 | |
| Fixed assets | 21/28 | €20,803 | €13,888 | -€6,915 | -33.2% |
| Tangible fixed assets | 22/27 | €20,803 | €13,888 | -€6,915 | -33.2% |
| Plant, machinery and equipment | 23 | €187 | €2,168 | +€1,981 | +1,062% |
| Furniture and vehicles | 24 | €20,616 | €11,721 | -€8,896 | -43.1% |
| Current assets | 29/58 | €85,560 | €104,016 | +€18,456 | +21.6% |
| Stocks and contracts in progress | 3 | €51,305 | €67,280 | +€15,975 | +31.1% |
| Stocks | 30/36 | €43,580 | €47,830 | +€4,250 | +9.8% |
| Contracts in progress | 37 | €7,725 | €19,450 | +€11,725 | +152% |
| Amounts receivable within one year | 40/41 | €31,271 | €31,688 | +€417 | +1.3% |
| Trade receivables | 40 | €13,882 | €31,053 | +€17,171 | +124% |
| Other amounts receivable | 41 | €17,390 | €635 | -€16,754 | -96.3% |
| Cash at bank and in hand | 54/58 | €384 | €3,054 | +€2,671 | +696% |
| Deferred charges and accrued income | 490/1 | €2,600 | €1,994 | -€606 | -23.3% |
| Total equity and liabilities | 10/49 | €106,592 | €117,904 | +€11,313 | +10.6% |
| Equity | 10/15 | €59,558 | €59,236 | -€323 | -0.5% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €49,558 | €49,236 | -€323 | -0.7% |
| Distributable reserves | 133 | €49,558 | €49,236 | -€323 | -0.7% |
| Amounts payable | 17/49 | €47,033 | €58,669 | +€11,636 | +24.7% |
| Amounts payable after more than one year | 17 | €29,566 | €24,974 | -€4,592 | -15.5% |
| Financial debts | 170/4 | €566 | - | -€566 | |
| Other amounts payable | 178/9 | €29,000 | €24,974 | -€4,026 | -13.9% |
| Amounts payable within one year | 42/48 | €17,467 | €33,527 | +€16,060 | +91.9% |
| Current portion of amounts payable after more than one year | 42 | €6,742 | €566 | -€6,176 | -91.6% |
| Trade debts | 44 | €9,391 | €29,458 | +€20,067 | +214% |
| Suppliers | 440/4 | €9,391 | €29,458 | +€20,067 | +214% |
| Taxes, remuneration and social security | 45 | €1,334 | €3,504 | +€2,169 | +163% |
| Taxes | 450/3 | €908 | €793 | -€115 | -12.7% |
| Remuneration and social security | 454/9 | €426 | €2,711 | +€2,285 | +536% |
| Accrued charges and deferred income | 492/3 | - | €167 | +€167 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,134 | €9,526 | -€608 | -6.0% |
| Other operating charges | 640/8 | €739 | €940 | +€200 | +27.1% |
| Gross operating margin | 9900 | €12,947 | €10,957 | -€1,990 | -15.4% |
| Operating profit (loss) | 9901 | €2,074 | €492 | -€1,583 | -76.3% |
| Financial income | 75/76B | €182 | €16 | -€165 | -91.0% |
| Recurring financial income | 75 | €182 | €16 | -€165 | -91.0% |
| Financial charges | 65/66B | €265 | €253 | -€12 | -4.5% |
| Recurring financial charges | 65 | €265 | €253 | -€12 | -4.5% |
| Profit (loss) for the period before taxes | 9903 | €1,991 | €255 | -€1,736 | -87.2% |
| Income taxes | 67/77 | €920 | €578 | -€342 | -37.2% |
| Profit (loss) for the period | 9904 | €1,071 | -€323 | -€1,394 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,071 | -€323 | -€1,394 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.