DE BIESTHOEVE: 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 BIESTHOEVE
Largest movements
- Cash -€30,928
down €30,928 (-87.2%), from €35,458 to €4,530
mainly Provisions (-€180,881) and Contributions, distributions and other (-€10,000)
- Tangible fixed assets -€8,762
down €8,762 (-3.0%), from €292,345 to €283,584
of which Land and buildings: -€8,512
- Profit (loss) carried forward +€593,518
up €593,518, from -€563,439 to €30,079
- Reserves -€542,644
down €542,644 (-99.9%), from €543,339 to €695
of which Tax-exempt reserves: -€542,644
- Provisions -€180,881
no longer reported in 2025 (was €180,881)
- Other debts +€89,429
up €89,429 (+242%), from €36,969 to €126,398
- Debts after one year -€8,847
down €8,847 (-7.2%), from €122,415 to €113,568
- Gross operating margin -€46,310
down €46,310 (-95.1%), from -€48,702 to -€95,012
- Taxes +€7,634
up €7,634 (+1,830%), from €417 to €8,051
- Financial charges -€1,797
down €1,797 (-19.8%), from €9,078 to €7,281
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 | €412,015 | €368,551 | -€43,464 | -10.5% |
| Fixed assets | 21/28 | €292,345 | €283,584 | -€8,762 | -3.0% |
| Tangible fixed assets | 22/27 | €292,345 | €283,584 | -€8,762 | -3.0% |
| Land and buildings | 22 | €291,789 | €283,277 | -€8,512 | -2.9% |
| Furniture and vehicles | 24 | €556 | €306 | -€250 | -44.9% |
| Current assets | 29/58 | €119,670 | €84,967 | -€34,703 | -29.0% |
| Amounts receivable after more than one year | 29 | €84,211 | €80,437 | -€3,774 | -4.5% |
| Other amounts receivable | 291 | €84,211 | €80,437 | -€3,774 | -4.5% |
| Cash at bank and in hand | 54/58 | €35,458 | €4,530 | -€30,928 | -87.2% |
| Total equity and liabilities | 10/49 | €412,015 | €368,551 | -€43,464 | -10.5% |
| Equity | 10/15 | €59,426 | €110,300 | +€50,874 | +85.6% |
| Contributions | 10/11 | €79,525 | €79,525 | = | 0.0% |
| Contributions outside capital | 11 | €79,525 | €79,525 | = | 0.0% |
| Other | 1109/19 | €79,525 | €79,525 | = | 0.0% |
| Reserves | 13 | €543,339 | €695 | -€542,644 | -99.9% |
| Tax-exempt reserves | 132 | €542,644 | - | -€542,644 | |
| Distributable reserves | 133 | €695 | €695 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€563,439 | €30,079 | +€593,518 | |
| Provisions and deferred taxes | 16 | €180,881 | - | -€180,881 | |
| Deferred taxes | 168 | €180,881 | - | -€180,881 | |
| Amounts payable | 17/49 | €171,708 | €258,251 | +€86,543 | +50.4% |
| Amounts payable after more than one year | 17 | €122,415 | €113,568 | -€8,847 | -7.2% |
| Financial debts | 170/4 | €122,415 | €113,568 | -€8,847 | -7.2% |
| Amounts payable within one year | 42/48 | €49,293 | €144,682 | +€95,389 | +194% |
| Current portion of amounts payable after more than one year | 42 | €8,577 | €8,847 | +€270 | +3.1% |
| Trade debts | 44 | €3,330 | €1,387 | -€1,944 | -58.4% |
| Suppliers | 440/4 | €3,330 | €1,387 | -€1,944 | -58.4% |
| Taxes, remuneration and social security | 45 | €417 | €8,051 | +€7,634 | +1,830% |
| Taxes | 450/3 | €417 | €8,051 | +€7,634 | +1,830% |
| Other amounts payable | 47/48 | €36,969 | €126,398 | +€89,429 | +242% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,344 | €8,762 | -€582 | -6.2% |
| Other operating charges | 640/8 | €2,085 | €2,127 | +€42 | +2.0% |
| Gross operating margin | 9900 | -€48,702 | -€95,012 | -€46,310 | -95.1% |
| Operating profit (loss) | 9901 | -€60,131 | -€105,901 | -€45,770 | -76.1% |
| Financial income | 75/76B | €1,281 | €1,226 | -€56 | -4.4% |
| Recurring financial income | 75 | €1,281 | €1,226 | -€56 | -4.4% |
| Financial charges | 65/66B | €9,078 | €7,281 | -€1,797 | -19.8% |
| Recurring financial charges | 65 | €9,078 | €7,281 | -€1,797 | -19.8% |
| Profit (loss) for the period before taxes | 9903 | -€67,927 | -€111,956 | -€44,029 | -64.8% |
| Transfer from deferred taxes | 780 | €648 | €180,881 | +€180,233 | +27,796% |
| Income taxes | 67/77 | €417 | €8,051 | +€7,634 | +1,830% |
| Profit (loss) for the period | 9904 | -€67,696 | €60,874 | +€128,570 | |
| Transfer from tax-exempt reserves | 789 | €1,945 | €542,644 | +€540,699 | +27,795% |
| Profit (loss) for the period to be appropriated | 9905 | -€65,751 | €603,518 | +€669,269 |
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 13 October 2026 via checked.be.