GEBROEDERS BIESMANS: 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.
GEBROEDERS BIESMANS
Largest movements
- Cash +€29,540
up €29,540 (+15.5%), from €190,351 to €219,891
mainly Net result for the year (+€20,150) and Trade debts (+€9,792)
- Receivables within one year +€12,793
up €12,793 (+636%), from €2,012 to €14,805
of which Trade receivables: +€12,924
- Tangible fixed assets -€7,285
down €7,285 (-65.6%), from €11,114 to €3,829
of which Furniture and vehicles: -€6,754
- Reserves +€20,150
up €20,150 (+13.7%), from €147,429 to €167,579
of which Distributable reserves: +€20,150
- Trade debts +€9,792
up €9,792 (+1,454%), from €674 to €10,466
- Tax, wage and social debts +€3,568
up €3,568 (+47.6%), from €7,501 to €11,068
of which Taxes: +€3,568
- Depreciation -€1,733
down €1,733 (-19.2%), from €9,018 to €7,285
- Gross operating margin +€629
up €629 (+1.6%), from €38,115 to €38,743
- Taxes +€533
up €533 (+6.3%), from €8,488 to €9,021
- Other operating charges -€401
down €401 (-13.9%), from €2,881 to €2,480
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 | €204,294 | €239,652 | +€35,358 | +17.3% |
| Fixed assets | 21/28 | €11,114 | €3,829 | -€7,285 | -65.6% |
| Tangible fixed assets | 22/27 | €11,114 | €3,829 | -€7,285 | -65.6% |
| Land and buildings | 22 | €350 | €86 | -€264 | -75.5% |
| Plant, machinery and equipment | 23 | €466 | €200 | -€267 | -57.2% |
| Furniture and vehicles | 24 | €10,298 | €3,543 | -€6,754 | -65.6% |
| Current assets | 29/58 | €193,181 | €235,823 | +€42,643 | +22.1% |
| Amounts receivable within one year | 40/41 | €2,012 | €14,805 | +€12,793 | +636% |
| Trade receivables | 40 | - | €12,924 | +€12,924 | |
| Other amounts receivable | 41 | €2,012 | €1,882 | -€130 | -6.5% |
| Cash at bank and in hand | 54/58 | €190,351 | €219,891 | +€29,540 | +15.5% |
| Deferred charges and accrued income | 490/1 | €818 | €1,127 | +€309 | +37.8% |
| Total equity and liabilities | 10/49 | €204,294 | €239,652 | +€35,358 | +17.3% |
| Equity | 10/15 | €153,629 | €173,779 | +€20,150 | +13.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €147,429 | €167,579 | +€20,150 | +13.7% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €147,429 | €167,579 | +€20,150 | +13.7% |
| Amounts payable | 17/49 | €50,666 | €65,873 | +€15,207 | +30.0% |
| Amounts payable within one year | 42/48 | €50,298 | €65,527 | +€15,229 | +30.3% |
| Trade debts | 44 | €674 | €10,466 | +€9,792 | +1,454% |
| Suppliers | 440/4 | €674 | €10,466 | +€9,792 | +1,454% |
| Taxes, remuneration and social security | 45 | €7,501 | €11,068 | +€3,568 | +47.6% |
| Taxes | 450/3 | €3,253 | €6,821 | +€3,568 | +110% |
| Remuneration and social security | 454/9 | €4,248 | €4,248 | = | 0.0% |
| Other amounts payable | 47/48 | €42,124 | €43,993 | +€1,869 | +4.4% |
| Accrued charges and deferred income | 492/3 | €367 | €346 | -€21 | -5.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,018 | €7,285 | -€1,733 | -19.2% |
| Other operating charges | 640/8 | €2,881 | €2,480 | -€401 | -13.9% |
| Gross operating margin | 9900 | €38,115 | €38,743 | +€629 | +1.6% |
| Operating profit (loss) | 9901 | €26,215 | €28,978 | +€2,763 | +10.5% |
| Financial income | 75/76B | €914 | €844 | -€71 | -7.7% |
| Recurring financial income | 75 | €914 | €844 | -€71 | -7.7% |
| Financial charges | 65/66B | €276 | €651 | +€375 | +136% |
| Recurring financial charges | 65 | €276 | €651 | +€375 | +136% |
| Profit (loss) for the period before taxes | 9903 | €26,854 | €29,171 | +€2,317 | +8.6% |
| Income taxes | 67/77 | €8,488 | €9,021 | +€533 | +6.3% |
| Profit (loss) for the period | 9904 | €18,366 | €20,150 | +€1,785 | +9.7% |
| Profit (loss) for the period to be appropriated | 9905 | €18,366 | €20,150 | +€1,785 | +9.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.