DE BIE: 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.
DE BIE
Largest movements
- Cash +€162,882
up €162,882 (+3187.5%), from €5,110 to €167,992
mainly Investment in fixed assets (net) (+€156,793) and Net result for the year (+€41,393)
- Tangible fixed assets -€156,793
down €156,793 (-96.6%), from €162,293 to €5,500
- Reserves +€41,393
up €41,393 (+66.3%), from €62,428 to €103,821
- Debts after one year -€37,585
down €37,585 (-100.0%), from €37,585 to €0
- Tax, wage and social debts +€15,792
up €15,792 (+2334.4%), from €676 to €16,469
- Current portion of long-term debt -€15,288
down €15,288 (-100.0%), from €15,288 to €0
- Gross operating margin +€48,969
up €48,969 (+299.9%), from €16,326 to €65,295
- Taxes +€18,768
up €18,768 (+1103.5%), from €1,701 to €20,469
- Depreciation -€6,739
down €6,739 (-100.0%), from €6,739 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 | €168,930 | €173,492 | +€4,562 | +2.7% |
| Fixed assets | 21/28 | €162,293 | €5,500 | -€156,793 | -96.6% |
| Tangible fixed assets | 22/27 | €162,293 | €5,500 | -€156,793 | -96.6% |
| Land and buildings | 22 | €162,293 | €5,500 | -€156,793 | -96.6% |
| Current assets | 29/58 | €6,637 | €167,992 | +€161,355 | +2431.0% |
| Amounts receivable within one year | 40/41 | €1,527 | €0 | -€1,527 | -100.0% |
| Trade receivables | 40 | €1,527 | €0 | -€1,527 | -100.0% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €5,110 | €167,992 | +€162,882 | +3187.5% |
| Total equity and liabilities | 10/49 | €168,930 | €173,492 | +€4,562 | +2.7% |
| Equity | 10/15 | €74,828 | €116,221 | +€41,393 | +55.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €62,428 | €103,821 | +€41,393 | +66.3% |
| Distributable reserves | 133 | €62,428 | €103,821 | +€41,393 | +66.3% |
| Amounts payable | 17/49 | €94,102 | €57,271 | -€36,831 | -39.1% |
| Amounts payable after more than one year | 17 | €37,585 | €0 | -€37,585 | -100.0% |
| Financial debts | 170/4 | €37,585 | €0 | -€37,585 | -100.0% |
| Amounts payable within one year | 42/48 | €56,517 | €57,271 | +€754 | +1.3% |
| Current portion of amounts payable after more than one year | 42 | €15,288 | €0 | -€15,288 | -100.0% |
| Trade debts | 44 | €22 | €271 | +€249 | +1144.4% |
| Suppliers | 440/4 | €22 | €271 | +€249 | +1144.4% |
| Taxes, remuneration and social security | 45 | €676 | €16,469 | +€15,792 | +2334.4% |
| Taxes | 450/3 | €676 | €16,469 | +€15,792 | +2334.4% |
| Other amounts payable | 47/48 | €40,531 | €40,531 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,739 | €0 | -€6,739 | -100.0% |
| Other operating charges | 640/8 | €2,273 | €1,891 | -€383 | -16.8% |
| Non-recurring operating charges | 66A | €121 | €0 | -€121 | -100.0% |
| Gross operating margin | 9900 | €16,326 | €65,295 | +€48,969 | +299.9% |
| Operating profit (loss) | 9901 | €7,193 | €63,404 | +€56,211 | +781.5% |
| Financial income | 75/76B | €24 | €0 | -€24 | -100.0% |
| Recurring financial income | 75 | €24 | €0 | -€24 | -100.0% |
| Financial charges | 65/66B | €1,985 | €1,542 | -€443 | -22.3% |
| Recurring financial charges | 65 | €1,985 | €1,542 | -€443 | -22.3% |
| Profit (loss) for the period before taxes | 9903 | €5,232 | €61,862 | +€56,630 | +1082.4% |
| Income taxes | 67/77 | €1,701 | €20,469 | +€18,768 | +1103.5% |
| Profit (loss) for the period | 9904 | €3,531 | €41,393 | +€37,862 | +1072.3% |
| Profit (loss) for the period to be appropriated | 9905 | €3,531 | €41,393 | +€37,862 | +1072.3% |
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 9 October 2026 via checked.be.