Moulin de Biron: 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.
Moulin de Biron
Largest movements
- Tangible fixed assets -€35,016
down €35,016 (-11.4%), from €308,453 to €273,437
of which Plant, machinery and equipment: -€28,759
- Receivables within one year -€28,444
down €28,444 (-85.0%), from €33,468 to €5,025
of which Trade receivables: -€27,268
- Deferred charges and accrued income -€6,117
down €6,117 (-73.4%), from €8,330 to €2,213
- Cash +€5,119
up €5,119 (+17.7%), from €28,905 to €34,023
mainly Depreciation (+€44,128) and Receivables within one year (+€28,444)
- Debts after one year -€32,418
down €32,418 (-13.4%), from €242,022 to €209,604
- Profit (loss) carried forward -€19,821
down €19,821 (-53.8%), from €36,821 to €17,000
- Trade debts -€7,952
down €7,952 (-44.5%), from €17,865 to €9,914
- Gross operating margin -€22,240
down €22,240 (-22.5%), from €98,701 to €76,461
- Financial charges -€5,825
down €5,825 (-38.8%), from €15,009 to €9,184
- Other operating charges +€5,428
up €5,428 (+434%), from €1,251 to €6,679
- Staff costs -€4,133
down €4,133 (-10.2%), from €40,427 to €36,294
- Depreciation +€2,335
up €2,335 (+5.6%), from €41,793 to €44,128
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 | €382,209 | €317,526 | -€64,683 | -16.9% |
| Fixed assets | 21/28 | €310,152 | €274,911 | -€35,241 | -11.4% |
| Intangible fixed assets | 21 | €1,519 | €1,294 | -€225 | -14.8% |
| Tangible fixed assets | 22/27 | €308,453 | €273,437 | -€35,016 | -11.4% |
| Land and buildings | 22 | €42,818 | €41,365 | -€1,453 | -3.4% |
| Plant, machinery and equipment | 23 | €237,652 | €208,894 | -€28,759 | -12.1% |
| Furniture and vehicles | 24 | €27,983 | €23,178 | -€4,805 | -17.2% |
| Financial fixed assets | 28 | €180 | €180 | = | 0.0% |
| Current assets | 29/58 | €72,058 | €42,616 | -€29,442 | -40.9% |
| Stocks and contracts in progress | 3 | €1,355 | €1,355 | = | 0.0% |
| Stocks | 30/36 | €1,355 | €1,355 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €33,468 | €5,025 | -€28,444 | -85.0% |
| Trade receivables | 40 | €27,268 | - | -€27,268 | |
| Other amounts receivable | 41 | €6,200 | €5,025 | -€1,175 | -19.0% |
| Cash at bank and in hand | 54/58 | €28,905 | €34,023 | +€5,119 | +17.7% |
| Deferred charges and accrued income | 490/1 | €8,330 | €2,213 | -€6,117 | -73.4% |
| Total equity and liabilities | 10/49 | €382,209 | €317,526 | -€64,683 | -16.9% |
| Equity | 10/15 | €41,821 | €22,000 | -€19,821 | -47.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €36,821 | €17,000 | -€19,821 | -53.8% |
| Amounts payable | 17/49 | €340,388 | €295,526 | -€44,862 | -13.2% |
| Amounts payable after more than one year | 17 | €242,022 | €209,604 | -€32,418 | -13.4% |
| Financial debts | 170/4 | €242,022 | €209,604 | -€32,418 | -13.4% |
| Amounts payable within one year | 42/48 | €97,969 | €85,922 | -€12,047 | -12.3% |
| Current portion of amounts payable after more than one year | 42 | €33,887 | €32,418 | -€1,469 | -4.3% |
| Trade debts | 44 | €17,865 | €9,914 | -€7,952 | -44.5% |
| Suppliers | 440/4 | €17,865 | €9,914 | -€7,952 | -44.5% |
| Advances received on contracts in progress | 46 | €16,918 | €18,121 | +€1,203 | +7.1% |
| Taxes, remuneration and social security | 45 | €12,005 | €8,268 | -€3,737 | -31.1% |
| Taxes | 450/3 | €2,399 | €1,923 | -€476 | -19.9% |
| Remuneration and social security | 454/9 | €9,607 | €6,345 | -€3,261 | -33.9% |
| Other amounts payable | 47/48 | €17,295 | €17,202 | -€93 | -0.5% |
| Accrued charges and deferred income | 492/3 | €397 | - | -€397 | |
| Remuneration, social security and pensions | 62 | €40,427 | €36,294 | -€4,133 | -10.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,793 | €44,128 | +€2,335 | +5.6% |
| Other operating charges | 640/8 | €1,251 | €6,679 | +€5,428 | +434% |
| Gross operating margin | 9900 | €98,701 | €76,461 | -€22,240 | -22.5% |
| Operating profit (loss) | 9901 | €15,231 | -€10,640 | -€25,871 | |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €15,009 | €9,184 | -€5,825 | -38.8% |
| Recurring financial charges | 65 | €15,009 | €9,184 | -€5,825 | -38.8% |
| Profit (loss) for the period before taxes | 9903 | €222 | -€19,821 | -€20,043 | |
| Income taxes | 67/77 | €174 | - | -€174 | |
| Profit (loss) for the period | 9904 | €48 | -€19,821 | -€19,869 | |
| Profit (loss) for the period to be appropriated | 9905 | €48 | -€19,821 | -€19,869 |
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 30 October 2026 via checked.be.