COPY CENTER BIEMANS: 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.
COPY CENTER BIEMANS
Largest movements
- Cash -€7,230
down €7,230 (-74.9%), from €9,652 to €2,422
mainly Net result for the year (-€14,324) and Tax, wage and social debts (-€710)
- Tangible fixed assets -€3,055
down €3,055 (-11.2%), from €27,395 to €24,341
of which Land and buildings: -€2,932
- Stocks and contracts -€2,224
down €2,224 (-6.5%), from €33,998 to €31,774
- Deferred charges and accrued income -€1,086
down €1,086 (-32.3%), from €3,358 to €2,273
- Profit (loss) carried forward -€14,324
down €14,324 (-40.0%), from €35,835 to €21,510
- Trade debts +€1,394
up €1,394 (+43.5%), from €3,203 to €4,597
- Gross operating margin -€13,811
down €13,811, from €5,307 to -€8,504
- Depreciation -€151
down €151 (-4.7%), from €3,206 to €3,055
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 | €75,229 | €61,218 | -€14,011 | -18.6% |
| Fixed assets | 21/28 | €27,395 | €24,341 | -€3,055 | -11.2% |
| Tangible fixed assets | 22/27 | €27,395 | €24,341 | -€3,055 | -11.2% |
| Land and buildings | 22 | €27,173 | €24,241 | -€2,932 | -10.8% |
| Plant, machinery and equipment | 23 | €153 | €100 | -€54 | -35.0% |
| Furniture and vehicles | 24 | €69 | - | -€69 | |
| Current assets | 29/58 | €47,833 | €36,878 | -€10,956 | -22.9% |
| Stocks and contracts in progress | 3 | €33,998 | €31,774 | -€2,224 | -6.5% |
| Stocks | 30/36 | €33,998 | €31,774 | -€2,224 | -6.5% |
| Amounts receivable within one year | 40/41 | €825 | €409 | -€416 | -50.4% |
| Trade receivables | 40 | €634 | €341 | -€293 | -46.2% |
| Other amounts receivable | 41 | €191 | €68 | -€123 | -64.5% |
| Cash at bank and in hand | 54/58 | €9,652 | €2,422 | -€7,230 | -74.9% |
| Deferred charges and accrued income | 490/1 | €3,358 | €2,273 | -€1,086 | -32.3% |
| Total equity and liabilities | 10/49 | €75,229 | €61,218 | -€14,011 | -18.6% |
| Equity | 10/15 | €67,015 | €52,691 | -€14,324 | -21.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €12,581 | €12,581 | = | 0.0% |
| Tax-exempt reserves | 132 | €6,135 | €6,135 | = | 0.0% |
| Distributable reserves | 133 | €6,446 | €6,446 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,835 | €21,510 | -€14,324 | -40.0% |
| Amounts payable | 17/49 | €8,213 | €8,527 | +€314 | +3.8% |
| Amounts payable within one year | 42/48 | €8,213 | €8,527 | +€314 | +3.8% |
| Trade debts | 44 | €3,203 | €4,597 | +€1,394 | +43.5% |
| Suppliers | 440/4 | €3,203 | €4,597 | +€1,394 | +43.5% |
| Taxes, remuneration and social security | 45 | €3,172 | €2,462 | -€710 | -22.4% |
| Taxes | 450/3 | €3,172 | €2,462 | -€710 | -22.4% |
| Other amounts payable | 47/48 | €1,839 | €1,469 | -€370 | -20.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,206 | €3,055 | -€151 | -4.7% |
| Other operating charges | 640/8 | €2,408 | €2,476 | +€68 | +2.8% |
| Gross operating margin | 9900 | €5,307 | -€8,504 | -€13,811 | |
| Operating profit (loss) | 9901 | -€308 | -€14,036 | -€13,728 | -4,457% |
| Financial income | 75/76B | €96 | €25 | -€71 | -73.9% |
| Recurring financial income | 75 | €96 | €25 | -€71 | -73.9% |
| Financial charges | 65/66B | €126 | €54 | -€72 | -56.9% |
| Recurring financial charges | 65 | €126 | €54 | -€72 | -56.9% |
| Profit (loss) for the period before taxes | 9903 | -€338 | -€14,065 | -€13,727 | -4,062% |
| Income taxes | 67/77 | €247 | €260 | +€12 | +4.9% |
| Profit (loss) for the period | 9904 | -€585 | -€14,324 | -€13,739 | -2,347% |
| Profit (loss) for the period to be appropriated | 9905 | -€585 | -€14,324 | -€13,739 | -2,347% |
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 26 October 2026 via checked.be.