DE BIESM: 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 BIESM
Largest movements
- Cash +€41,481
up €41,481 (+189%), from €21,970 to €63,452
mainly Net result for the year (+€51,018) and Trade debts (+€37,227)
- Receivables within one year +€23,142
up €23,142 (+308%), from €7,517 to €30,659
of which Other amounts receivable: +€13,174
- Tangible fixed assets -€5,152
down €5,152 (-6.8%), from €75,310 to €70,158
of which Plant, machinery and equipment: -€5,152
- Profit (loss) carried forward +€51,018
up €51,018 (+78.8%), from -€64,755 to -€13,737
- Trade debts +€37,227
up €37,227 (+1,184%), from €3,143 to €40,370
- Debts after one year -€18,296
down €18,296 (-20.7%), from €88,296 to €70,000
- Tax, wage and social debts -€12,427
down €12,427 (-43.0%), from €28,894 to €16,467
of which Remuneration and social security: -€8,375
- Other debts +€8,402
up €8,402 (+29.5%), from €28,436 to €36,837
- Gross operating margin +€17,394
up €17,394 (+7.8%), from €223,326 to €240,720
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 | €155,292 | €214,635 | +€59,342 | +38.2% |
| Fixed assets | 21/28 | €75,310 | €70,158 | -€5,152 | -6.8% |
| Tangible fixed assets | 22/27 | €75,310 | €70,158 | -€5,152 | -6.8% |
| Land and buildings | 22 | €60,000 | €60,000 | = | 0.0% |
| Plant, machinery and equipment | 23 | €15,310 | €10,158 | -€5,152 | -33.7% |
| Current assets | 29/58 | €79,982 | €144,476 | +€64,494 | +80.6% |
| Stocks and contracts in progress | 3 | €39,500 | €39,500 | = | 0.0% |
| Stocks | 30/36 | €39,500 | €39,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €7,517 | €30,659 | +€23,142 | +308% |
| Trade receivables | 40 | €7,517 | €17,485 | +€9,968 | +133% |
| Other amounts receivable | 41 | - | €13,174 | +€13,174 | |
| Cash at bank and in hand | 54/58 | €21,970 | €63,452 | +€41,481 | +189% |
| Deferred charges and accrued income | 490/1 | €10,994 | €10,866 | -€128 | -1.2% |
| Total equity and liabilities | 10/49 | €155,292 | €214,635 | +€59,342 | +38.2% |
| Equity | 10/15 | -€7,941 | €43,077 | +€51,018 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €38,214 | €38,214 | = | 0.0% |
| Distributable reserves | 133 | €38,214 | €38,214 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€64,755 | -€13,737 | +€51,018 | +78.8% |
| Amounts payable | 17/49 | €163,233 | €171,558 | +€8,324 | +5.1% |
| Amounts payable after more than one year | 17 | €88,296 | €70,000 | -€18,296 | -20.7% |
| Financial debts | 170/4 | €88,296 | €70,000 | -€18,296 | -20.7% |
| Amounts payable within one year | 42/48 | €74,937 | €101,558 | +€26,620 | +35.5% |
| Current portion of amounts payable after more than one year | 42 | €14,464 | €7,882 | -€6,581 | -45.5% |
| Trade debts | 44 | €3,143 | €40,370 | +€37,227 | +1,184% |
| Suppliers | 440/4 | €3,143 | €40,370 | +€37,227 | +1,184% |
| Taxes, remuneration and social security | 45 | €28,894 | €16,467 | -€12,427 | -43.0% |
| Taxes | 450/3 | €4,104 | €53 | -€4,052 | -98.7% |
| Remuneration and social security | 454/9 | €24,790 | €16,415 | -€8,375 | -33.8% |
| Other amounts payable | 47/48 | €28,436 | €36,837 | +€8,402 | +29.5% |
| Remuneration, social security and pensions | 62 | €172,243 | €171,124 | -€1,118 | -0.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,723 | €8,099 | -€1,624 | -16.7% |
| Other operating charges | 640/8 | €5,369 | €5,350 | -€18 | -0.3% |
| Gross operating margin | 9900 | €223,326 | €240,720 | +€17,394 | +7.8% |
| Operating profit (loss) | 9901 | €35,992 | €56,146 | +€20,155 | +56.0% |
| Financial charges | 65/66B | €5,934 | €5,128 | -€805 | -13.6% |
| Recurring financial charges | 65 | €5,934 | €5,128 | -€805 | -13.6% |
| Profit (loss) for the period before taxes | 9903 | €30,058 | €51,018 | +€20,960 | +69.7% |
| Profit (loss) for the period | 9904 | €30,058 | €51,018 | +€20,960 | +69.7% |
| Profit (loss) for the period to be appropriated | 9905 | €30,058 | €51,018 | +€20,960 | +69.7% |
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 15 October 2026 via checked.be.