De Biest: what changed
What changed
De Biest
NACE 01.471, Crop and animal production, hunting and related service activities
filed annual accounts (NBB)
Net result for the year
€5.8m
2024 · €5.2m+€608,504
Equity
€17.9m
2024 · €17.9m+€68,841
Cash
€4.9m
2024 · €4.9m-€62,659
Balance sheet total
€33.5m
2024 · €25.1m+€8.4m
Largest movements
Assets
- Receivables within one year +€6.2m
up €6.2m (+77.5%), from €8.0m to €14.3m
of which Other amounts receivable: +€4.4m
- Current investments +€2.3m
up €2.3m (+20.9%), from €11.0m to €13.3m
Equity and liabilities
- Other debts +€5.6m
up €5.6m (+1,045%), from €538,266 to €6.2m
- Trade debts +€3.1m
up €3.1m (+58.3%), from €5.4m to €8.5m
Income statement
- Turnover +€2.5m
up €2.5m (+5.6%), from €45.4m to €48.0m
- Services and other goods +€650,021
up €650,021 (+6.7%), from €9.7m to €10.3m
- Goods and materials +€523,111
up €523,111 (+1.8%), from €29.6m to €30.1m
of which Purchases: +€533,396
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€5.2m
Turnover
+€2.5m
Other operating income
+€34,429
Goods and materials
-€523,111
Services and other goods
-€650,021
Staff costs
+€140,001
Depreciation
+€205,736
Other operating charges
+€39,385
Other operating items
-€815,319
Financial income
-€132,985
Financial charges
+€4,382
Taxes
-€243,330
Result 2025
€5.8m
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€8.1m
Investment
-€2.2m
Financing
-€5.9m
Cash 2024
€4.9m
From operations (derived)
+€8.1m
Net result for the year
+€5.8m
Depreciation
+€43,654
Receivables after one year
-€30,651
Stocks and contracts
+€18,957
Receivables within one year
-€6.2m
Deferred charges and accrued income
-€48,208
Trade debts
+€3.1m
Tax, wage and social debts
-€102,512
Other debts
+€5.6m
Accrued charges and deferred income
-€115,683
Investment (derived)
-€2.2m
Investment in fixed assets (net)
+€75,000
Current investments
-€2.3m
Financing
-€5.9m
Debts after one year
-€221,666
Current portion of long-term debt
+€3,631
Contributions, distributions and other
-€5.7m
Cash 2025
€4.9m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €25,074,942 | €33,474,857 | +€8.4m | +33.5% |
| Fixed assets | 21/28 | €295,172 | €176,518 | -€118,654 | -40.2% |
| Tangible fixed assets | 22/27 | €219,867 | €176,214 | -€43,654 | -19.9% |
| Land and buildings | 22 | €129,533 | €118,081 | -€11,452 | -8.8% |
| Plant, machinery and equipment | 23 | €39,122 | €23,998 | -€15,124 | -38.7% |
| Furniture and vehicles | 24 | €51,213 | €34,135 | -€17,078 | -33.3% |
| Financial fixed assets | 28 | €75,305 | €305 | -€75,000 | -99.6% |
| Other financial fixed assets | 284/8 | €75,305 | €305 | -€75,000 | -99.6% |
| Shares | 284 | €75,000 | €0 | -€75,000 | -100% |
| Amounts receivable and cash guarantees | 285/8 | €305 | €305 | = | 0.0% |
| Current assets | 29/58 | €24,779,770 | €33,298,338 | +€8.5m | +34.4% |
| Amounts receivable after more than one year | 29 | €43,320 | €73,971 | +€30,651 | +70.8% |
| Trade receivables | 290 | €43,320 | €73,971 | +€30,651 | +70.8% |
| Stocks and contracts in progress | 3 | €687,952 | €668,996 | -€18,957 | -2.8% |
| Stocks | 30/36 | €687,952 | €668,996 | -€18,957 | -2.8% |
| Raw materials and consumables | 30/31 | €17,870 | €15,354 | -€2,516 | -14.1% |
| Work in progress | 32 | €670,082 | €653,642 | -€16,440 | -2.5% |
| Amounts receivable within one year | 40/41 | €8,030,086 | €14,251,411 | +€6.2m | +77.5% |
| Trade receivables | 40 | €5,612,392 | €7,410,176 | +€1.8m | +32.0% |
| Other amounts receivable | 41 | €2,417,694 | €6,841,235 | +€4.4m | +183% |
| Current investments | 50/53 | €11,000,000 | €13,300,000 | +€2.3m | +20.9% |
| Other investments | 51/53 | €11,000,000 | €13,300,000 | +€2.3m | +20.9% |
| Cash at bank and in hand | 54/58 | €4,944,835 | €4,882,176 | -€62,659 | -1.3% |
| Deferred charges and accrued income | 490/1 | €73,577 | €121,785 | +€48,208 | +65.5% |
| Total equity and liabilities | 10/49 | €25,074,942 | €33,474,857 | +€8.4m | +33.5% |
| Equity | 10/15 | €17,867,842 | €17,936,684 | +€68,841 | +0.4% |
| Contributions | 10/11 | €175,000 | €175,000 | = | 0.0% |
| Capital | 10 | €175,000 | €175,000 | = | 0.0% |
| Issued capital | 100 | €175,000 | €175,000 | = | 0.0% |
| Reserves | 13 | €17,692,842 | €17,717,500 | +€24,658 | +0.1% |
| Non-distributable reserves | 130/1 | €17,500 | €17,500 | = | 0.0% |
| Legal reserve | 130 | €17,500 | €17,500 | = | 0.0% |
| Distributable reserves | 133 | €17,675,342 | €17,700,000 | +€24,658 | +0.1% |
| Profit (loss) carried forward | 14 | €0 | €44,184 | +€44,184 | |
| Amounts payable | 17/49 | €7,207,100 | €15,538,173 | +€8.3m | +116% |
| Amounts payable after more than one year | 17 | €440,601 | €218,935 | -€221,666 | -50.3% |
| Financial debts | 170/4 | €428,101 | €206,435 | -€221,666 | -51.8% |
| Credit institutions | 173 | €428,101 | €206,435 | -€221,666 | -51.8% |
| Other amounts payable | 178/9 | €12,500 | €12,500 | = | 0.0% |
| Amounts payable within one year | 42/48 | €6,647,095 | €15,315,517 | +€8.7m | +130% |
| Current portion of amounts payable after more than one year | 42 | €218,035 | €221,666 | +€3,631 | +1.7% |
| Trade debts | 44 | €5,392,989 | €8,535,862 | +€3.1m | +58.3% |
| Suppliers | 440/4 | €5,392,989 | €8,535,862 | +€3.1m | +58.3% |
| Taxes, remuneration and social security | 45 | €497,805 | €395,293 | -€102,512 | -20.6% |
| Taxes | 450/3 | €447,295 | €356,080 | -€91,215 | -20.4% |
| Remuneration and social security | 454/9 | €50,510 | €39,213 | -€11,297 | -22.4% |
| Other amounts payable | 47/48 | €538,266 | €6,162,696 | +€5.6m | +1,045% |
| Accrued charges and deferred income | 492/3 | €119,404 | €3,721 | -€115,683 | -96.9% |
| Operating income | 70/76A | €46,731,531 | €48,499,978 | +€1.8m | +3.8% |
| Turnover | 70 | €45,410,047 | €47,959,385 | +€2.5m | +5.6% |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | -€165,789 | -€16,440 | +€149,348 | +90.1% |
| Other operating income | 74 | €522,604 | €557,033 | +€34,429 | +6.6% |
| Non-recurring operating income | 76A | €964,667 | €0 | -€964,667 | -100% |
| Operating charges | 60/66A | €40,232,521 | €41,020,532 | +€788,010 | +2.0% |
| Goods for resale, raw materials and consumables | 60 | €29,609,184 | €30,132,295 | +€523,111 | +1.8% |
| Purchases | 600/8 | €29,596,382 | €30,129,778 | +€533,396 | +1.8% |
| Change in stocks: decrease (increase) | 609 | €12,801 | €2,516 | -€10,285 | -80.3% |
| Services and other goods | 61 | €9,667,629 | €10,317,650 | +€650,021 | +6.7% |
| Remuneration, social security and pensions | 62 | €646,038 | €506,037 | -€140,001 | -21.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €249,389 | €43,654 | -€205,736 | -82.5% |
| Other operating charges | 640/8 | €60,281 | €20,897 | -€39,385 | -65.3% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Operating profit (loss) | 9901 | €6,499,009 | €7,479,447 | +€980,437 | +15.1% |
| Financial income | 75/76B | €403,090 | €270,106 | -€132,985 | -33.0% |
| Recurring financial income | 75 | €403,090 | €270,106 | -€132,985 | -33.0% |
| Income from financial fixed assets | 750 | - | €750 | +€750 | |
| Income from current assets | 751 | €403,089 | €263,937 | -€139,152 | -34.5% |
| Other financial income | 752/9 | €2 | €5,419 | +€5,418 | +347,276% |
| Financial charges | 65/66B | €25,668 | €21,286 | -€4,382 | -17.1% |
| Recurring financial charges | 65 | €25,668 | €21,286 | -€4,382 | -17.1% |
| Debt charges | 650 | €12,308 | €8,771 | -€3,536 | -28.7% |
| Other financial charges | 652/9 | €13,360 | €12,515 | -€846 | -6.3% |
| Profit (loss) for the period before taxes | 9903 | €6,876,432 | €7,728,266 | +€851,835 | +12.4% |
| Income taxes | 67/77 | €1,716,094 | €1,959,425 | +€243,330 | +14.2% |
| Taxes | 670/3 | €1,716,094 | €1,959,425 | +€243,330 | +14.2% |
| Tax adjustments and reversals of tax provisions | 77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | €5,160,337 | €5,768,841 | +€608,504 | +11.8% |
| Profit (loss) for the period to be appropriated | 9905 | €5,160,337 | €5,768,841 | +€608,504 | +11.8% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.