De Biehal: 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 Biehal
Largest movements
- Receivables within one year +€83,022
up €83,022 (+6.2%), from €1.3m to €1.4m
of which Other amounts receivable: +€83,022
- Profit (loss) carried forward +€70,220
up €70,220 (+66.7%), from €105,205 to €175,424
- Financial charges -€169,420
down €169,420 (-99.9%), from €169,559 to €139
- Financial income +€19,198
up €19,198 (+34.9%), from €55,004 to €74,202
- Gross operating margin -€2,956
down €2,956, from €1,515 to -€1,441
- Depreciation -€958
down €958 (-30.7%), from €3,120 to €2,162
- Other operating charges +€122
up €122 (+103%), from €118 to €240
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 | €2,304,777 | €2,385,498 | +€80,720 | +3.5% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €125,428 | €123,265 | -€2,162 | -1.7% |
| Tangible fixed assets | 22/27 | €125,428 | €123,265 | -€2,162 | -1.7% |
| Land and buildings | 22 | €125,428 | €123,265 | -€2,162 | -1.7% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | €2,179,350 | €2,262,232 | +€82,882 | +3.8% |
| Amounts receivable after more than one year | 29 | €849,929 | €849,929 | = | 0.0% |
| Other amounts receivable | 291 | €849,929 | €849,929 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €1,329,281 | €1,412,303 | +€83,022 | +6.2% |
| Trade receivables | 40 | €1,366 | €1,366 | = | 0.0% |
| Other amounts receivable | 41 | €1,327,915 | €1,410,937 | +€83,022 | +6.3% |
| Cash at bank and in hand | 54/58 | €140 | - | -€140 | |
| Total equity and liabilities | 10/49 | €2,304,777 | €2,385,498 | +€80,720 | +3.5% |
| Equity | 10/15 | €125,665 | €195,884 | +€70,220 | +55.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €105,205 | €175,424 | +€70,220 | +66.7% |
| Amounts payable | 17/49 | €2,179,113 | €2,189,613 | +€10,501 | +0.5% |
| Amounts payable after more than one year | 17 | €193,180 | €193,180 | = | 0.0% |
| Other amounts payable | 178/9 | €193,180 | €193,180 | = | 0.0% |
| Amounts payable within one year | 42/48 | €1,985,932 | €1,996,433 | +€10,501 | +0.5% |
| Current portion of amounts payable after more than one year | 42 | €20,000 | €20,000 | = | 0.0% |
| Financial debts | 43 | €55 | €55 | +€1 | +1.1% |
| Credit institutions | 430/8 | €55 | €55 | +€1 | +1.1% |
| Other amounts payable | 47/48 | €1,965,878 | €1,976,378 | +€10,500 | +0.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,120 | €2,162 | -€958 | -30.7% |
| Other operating charges | 640/8 | €118 | €240 | +€122 | +103% |
| Gross operating margin | 9900 | €1,515 | -€1,441 | -€2,956 | |
| Operating profit (loss) | 9901 | -€1,723 | -€3,843 | -€2,120 | -123% |
| Financial income | 75/76B | €55,004 | €74,202 | +€19,198 | +34.9% |
| Recurring financial income | 75 | €55,004 | €74,202 | +€19,198 | +34.9% |
| Financial charges | 65/66B | €169,559 | €139 | -€169,420 | -99.9% |
| Recurring financial charges | 65 | €169,559 | €139 | -€169,420 | -99.9% |
| Profit (loss) for the period before taxes | 9903 | -€116,278 | €70,220 | +€186,498 | |
| Profit (loss) for the period | 9904 | -€116,278 | €70,220 | +€186,498 | |
| Profit (loss) for the period to be appropriated | 9905 | -€116,278 | €70,220 | +€186,498 |
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 14 October 2026 via checked.be.