de Biehal: 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.
What changed
de Biehal
NACE 88.993, Social work activities without accommodation
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€157,133
2024 · -€189,566+€346,700
Equity
€1.5m
2024 · €1.3m+€134,352
Cash
€586,341
2024 · €119,030+€467,311
Balance sheet total
€6.0m
2024 · €5.9m+€35,616
Largest movements
Assets
- Cash +€467,311
up €467,311 (+392.6%), from €119,030 to €586,341
mainly Receivables within one year (+€404,456) and Depreciation (+€373,324)
- Receivables within one year -€404,456
down €404,456 (-33.8%), from €1.2m to €790,464
of which Trade receivables: -€273,828
Equity and liabilities
- Profit (loss) carried forward +€157,133
up €157,133 (+12.2%), from €1.3m to €1.4m
- Debts after one year -€140,312
down €140,312 (-6.1%), from €2.3m to €2.2m
of which Financial debts: -€103,123
Income statement
- Turnover +€345,587
up €345,587 (+6.2%), from €5.5m to €5.9m
- Goods and materials -€144,240
down €144,240 (-23.7%), from €608,222 to €463,982
of which Purchases: -€116,371
- Staff costs +€91,492
up €91,492 (+1.3%), from €7.3m to €7.4m
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.
Result 2024
-€189,566
Turnover
+€345,587
Other operating income
-€7,311
Goods and materials
+€144,240
Services and other goods
-€55,368
Staff costs
-€91,492
Depreciation
+€3
Write-downs
-€17,386
Other operating charges
-€3,741
Other operating items
+€24,140
Financial income
-€50
Financial charges
+€8,365
Taxes
-€288
Result 2025
€157,133
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.
From operations
+€1.0m
Investment
-€372,366
Financing
-€163,093
Cash 2024
€119,030
From operations (derived)
+€1.0m
Net result for the year
+€157,133
Depreciation
+€373,324
Stocks and contracts
+€4,033
Receivables within one year
+€404,456
Deferred charges and accrued income
+€22,250
Provisions
+€51,732
Debts within one year
-€29,250
Accrued charges and deferred income
+€19,094
Investment (derived)
-€372,366
Investment in fixed assets (net)
-€372,366
Financing
-€163,093
Debts after one year
-€140,312
Contributions, distributions and other
-€22,781
Cash 2025
€586,341
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,931,488 | €5,967,104 | +€35,616 | +0.6% |
| Fixed assets | 21/28 | €4,234,230 | €4,233,273 | -€957 | 0.0% |
| Intangible fixed assets | 21 | €28,362 | €24,498 | -€3,864 | -13.6% |
| Tangible fixed assets | 22/27 | €4,116,900 | €4,073,616 | -€43,284 | -1.1% |
| Land and buildings | 22 | €3,487,723 | €3,326,649 | -€161,074 | -4.6% |
| Plant, machinery and equipment | 23 | €177,916 | €146,840 | -€31,076 | -17.5% |
| Furniture and vehicles | 24 | €341,576 | €197,997 | -€143,579 | -42.0% |
| Leasing and similar rights | 25 | €109,685 | €115,336 | +€5,651 | +5.2% |
| Other tangible fixed assets | 26 | - | €124,697 | +€124,697 | |
| Assets under construction and advance payments | 27 | - | €162,097 | +€162,097 | |
| Financial fixed assets | 28 | €88,969 | €135,159 | +€46,190 | +51.9% |
| Other financial fixed assets | 284/8 | €88,969 | €135,159 | +€46,190 | +51.9% |
| Shares | 284 | €10,000 | €10,000 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €78,969 | €125,159 | +€46,190 | +58.5% |
| Current assets | 29/58 | €1,697,258 | €1,733,832 | +€36,573 | +2.2% |
| Stocks and contracts in progress | 3 | €315,075 | €311,042 | -€4,033 | -1.3% |
| Stocks | 30/36 | €315,075 | €311,042 | -€4,033 | -1.3% |
| Goods purchased for resale | 34 | €315,075 | €311,042 | -€4,033 | -1.3% |
| Amounts receivable within one year | 40/41 | €1,194,919 | €790,464 | -€404,456 | -33.8% |
| Trade receivables | 40 | €758,141 | €484,313 | -€273,828 | -36.1% |
| Other amounts receivable | 41 | €436,778 | €306,151 | -€130,627 | -29.9% |
| Cash at bank and in hand | 54/58 | €119,030 | €586,341 | +€467,311 | +392.6% |
| Deferred charges and accrued income | 490/1 | €68,234 | €45,985 | -€22,250 | -32.6% |
| Total equity and liabilities | 10/49 | €5,931,488 | €5,967,104 | +€35,616 | +0.6% |
| Equity | 10/15 | €1,346,029 | €1,480,381 | +€134,352 | +10.0% |
| Profit (loss) carried forward | 14 | €1,288,789 | €1,445,922 | +€157,133 | +12.2% |
| Investment grants | 15 | €57,240 | €34,459 | -€22,781 | -39.8% |
| Provisions and deferred taxes | 16 | - | €51,732 | +€51,732 | |
| Provisions for liabilities and charges | 160/5 | - | €51,732 | +€51,732 | |
| Other liabilities and charges | 164/5 | - | €51,732 | +€51,732 | |
| Amounts payable | 17/49 | €4,585,460 | €4,434,992 | -€150,468 | -3.3% |
| Amounts payable after more than one year | 17 | €2,292,095 | €2,151,783 | -€140,312 | -6.1% |
| Financial debts | 170/4 | €2,079,919 | €1,976,796 | -€103,123 | -5.0% |
| Leasing and similar obligations | 172 | €73,334 | €70,178 | -€3,156 | -4.3% |
| Credit institutions | 173 | €2,006,585 | €1,906,619 | -€99,967 | -5.0% |
| Other amounts payable | 178/9 | €212,175 | €174,987 | -€37,189 | -17.5% |
| Amounts payable within one year | 42/48 | €2,130,714 | €2,101,464 | -€29,250 | -1.4% |
| Current portion of amounts payable after more than one year | 42 | €252,200 | €268,912 | +€16,712 | +6.6% |
| Financial debts | 43 | €470,032 | €448,926 | -€21,106 | -4.5% |
| Credit institutions | 430/8 | €470,032 | €448,926 | -€21,106 | -4.5% |
| Trade debts | 44 | €376,086 | €313,622 | -€62,465 | -16.6% |
| Suppliers | 440/4 | €376,086 | €313,622 | -€62,465 | -16.6% |
| Taxes, remuneration and social security | 45 | €1,008,462 | €1,055,315 | +€46,853 | +4.6% |
| Taxes | 450/3 | €33,425 | €37,106 | +€3,681 | +11.0% |
| Remuneration and social security | 454/9 | €975,037 | €1,018,209 | +€43,172 | +4.4% |
| Accrued charges and deferred income | 492/3 | €162,651 | €181,745 | +€19,094 | +11.7% |
| Operating income | 70/76A | €9,852,089 | €10,401,311 | +€549,222 | +5.6% |
| Turnover | 70 | €5,545,895 | €5,891,482 | +€345,587 | +6.2% |
| Other operating income | 74 | €138,858 | €131,547 | -€7,311 | -5.3% |
| Non-recurring operating income | 76A | €14,256 | €8,550 | -€5,706 | -40.0% |
| Operating charges | 60/66A | €9,982,056 | €10,192,605 | +€210,549 | +2.1% |
| Goods for resale, raw materials and consumables | 60 | €608,222 | €463,982 | -€144,240 | -23.7% |
| Purchases | 600/8 | €576,320 | €459,949 | -€116,371 | -20.2% |
| Change in stocks: decrease (increase) | 609 | €31,901 | €4,033 | -€27,869 | -87.4% |
| Services and other goods | 61 | €1,665,452 | €1,720,820 | +€55,368 | +3.3% |
| Remuneration, social security and pensions | 62 | €7,299,238 | €7,390,730 | +€91,492 | +1.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €373,327 | €373,324 | -€3 | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €17,386 | +€17,386 | |
| Other operating charges | 640/8 | €26,451 | €30,192 | +€3,741 | +14.1% |
| Non-recurring operating charges | 66A | €9,366 | €144,440 | +€135,074 | +1442.2% |
| Operating profit (loss) | 9901 | -€129,968 | €208,706 | +€338,673 | |
| Financial income | 75/76B | €1,304 | €1,254 | -€50 | -3.8% |
| Recurring financial income | 75 | €1,304 | €1,254 | -€50 | -3.8% |
| Income from current assets | 751 | €759 | €109 | -€650 | -85.7% |
| Other financial income | 752/9 | €545 | €1,145 | +€600 | +110.2% |
| Financial charges | 65/66B | €60,449 | €52,084 | -€8,365 | -13.8% |
| Recurring financial charges | 65 | €60,449 | €52,084 | -€8,365 | -13.8% |
| Debt charges | 650 | €52,528 | €40,829 | -€11,699 | -22.3% |
| Other financial charges | 652/9 | €7,921 | €11,255 | +€3,334 | +42.1% |
| Profit (loss) for the period before taxes | 9903 | -€189,113 | €157,875 | +€346,988 | |
| Income taxes | 67/77 | €453 | €742 | +€288 | +63.7% |
| Taxes | 670/3 | €453 | €742 | +€288 | +63.7% |
| Profit (loss) for the period | 9904 | -€189,566 | €157,133 | +€346,700 | |
| Profit (loss) for the period to be appropriated | 9905 | -€189,566 | €157,133 | +€346,700 |
Source: filed annual accounts (NBB), fiscal 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.