Biondel: 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.
Biondel
Largest movements
- Cash -€99,455
down €99,455 (-71.8%), from €138,474 to €39,018
mainly Contributions, distributions and other (-€223,000) and Debts after one year (-€7,545)
- Tangible fixed assets -€12,965
down €12,965 (-21.6%), from €60,142 to €47,177
- Deferred charges and accrued income -€3,374
down €3,374 (-17.9%), from €18,870 to €15,496
- Reserves -€174,952
down €174,952 (-99.8%), from €175,237 to €285
- Other debts +€60,998
up €60,998 (+7491.6%), from €814 to €61,812
- Debts after one year -€7,545
down €7,545 (-24.7%), from €30,555 to €23,010
- Tax, wage and social debts +€6,191
up €6,191 (+552.9%), from €1,120 to €7,311
- Depreciation +€9,787
up €9,787 (+261.8%), from €3,739 to €13,527
- Gross operating margin -€2,897
down €2,897 (-3.6%), from €80,401 to €77,504
- Taxes -€2,703
down €2,703 (-16.9%), from €15,954 to €13,251
- Financial charges +€1,277
up €1,277 (+219.7%), from €581 to €1,858
- Financial income -€1,237
down €1,237 (-100.0%), from €1,237 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 | €218,450 | €103,843 | -€114,607 | -52.5% |
| Formation expenses | 20 | €964 | €402 | -€562 | -58.3% |
| Fixed assets | 21/28 | €60,142 | €47,177 | -€12,965 | -21.6% |
| Tangible fixed assets | 22/27 | €60,142 | €47,177 | -€12,965 | -21.6% |
| Furniture and vehicles | 24 | €60,142 | €47,177 | -€12,965 | -21.6% |
| Current assets | 29/58 | €157,344 | €56,263 | -€101,080 | -64.2% |
| Amounts receivable within one year | 40/41 | €0 | €1,749 | +€1,749 | |
| Other amounts receivable | 41 | €0 | €1,749 | +€1,749 | |
| Cash at bank and in hand | 54/58 | €138,474 | €39,018 | -€99,455 | -71.8% |
| Deferred charges and accrued income | 490/1 | €18,870 | €15,496 | -€3,374 | -17.9% |
| Total equity and liabilities | 10/49 | €218,450 | €103,843 | -€114,607 | -52.5% |
| Equity | 10/15 | €177,237 | €2,285 | -€174,952 | -98.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €175,237 | €285 | -€174,952 | -99.8% |
| Distributable reserves | 133 | €175,237 | €285 | -€174,952 | -99.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €41,212 | €101,557 | +€60,345 | +146.4% |
| Amounts payable after more than one year | 17 | €30,555 | €23,010 | -€7,545 | -24.7% |
| Financial debts | 170/4 | €30,555 | €23,010 | -€7,545 | -24.7% |
| Amounts payable within one year | 42/48 | €10,657 | €78,547 | +€67,890 | +637.0% |
| Current portion of amounts payable after more than one year | 42 | €7,262 | €7,545 | +€283 | +3.9% |
| Trade debts | 44 | €1,461 | €1,879 | +€418 | +28.6% |
| Suppliers | 440/4 | €1,461 | €1,879 | +€418 | +28.6% |
| Taxes, remuneration and social security | 45 | €1,120 | €7,311 | +€6,191 | +552.9% |
| Taxes | 450/3 | €1,120 | €7,311 | +€6,191 | +552.9% |
| Other amounts payable | 47/48 | €814 | €61,812 | +€60,998 | +7491.6% |
| Non-recurring operating income | 76A | €7,134 | €0 | -€7,134 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,739 | €13,527 | +€9,787 | +261.8% |
| Other operating charges | 640/8 | €278 | €820 | +€542 | +195.3% |
| Gross operating margin | 9900 | €80,401 | €77,504 | -€2,897 | -3.6% |
| Operating profit (loss) | 9901 | €76,384 | €63,158 | -€13,226 | -17.3% |
| Financial income | 75/76B | €1,237 | €0 | -€1,237 | -100.0% |
| Recurring financial income | 75 | €1,237 | €0 | -€1,237 | -100.0% |
| Financial charges | 65/66B | €581 | €1,858 | +€1,277 | +219.7% |
| Recurring financial charges | 65 | €581 | €1,858 | +€1,277 | +219.7% |
| Profit (loss) for the period before taxes | 9903 | €77,039 | €61,299 | -€15,740 | -20.4% |
| Income taxes | 67/77 | €15,954 | €13,251 | -€2,703 | -16.9% |
| Profit (loss) for the period | 9904 | €61,085 | €48,048 | -€13,037 | -21.3% |
| Profit (loss) for the period to be appropriated | 9905 | €61,085 | €48,048 | -€13,037 | -21.3% |
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 9 October 2026 via checked.be.