TER BIEZEN: 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.
TER BIEZEN
Largest movements
- Tangible fixed assets -€35,638
down €35,638 (-15.1%), from €235,494 to €199,856
of which Land and buildings: -€19,778
- Profit (loss) carried forward -€45,720
down €45,720 (-14.9%), from -€306,036 to -€351,756
- Debts after one year +€5,553
up €5,553 (+1.1%), from €483,535 to €489,088
of which Other amounts payable: +€5,553
- Trade debts +€2,425
up €2,425 (+14.6%), from €16,571 to €18,995
- Gross operating margin +€3,917
up €3,917 (+61.3%), from -€6,388 to -€2,471
- Depreciation -€2,442
down €2,442 (-5.5%), from €44,258 to €41,817
- Financial income +€786
up €786 (+223%), from €353 to €1,138
- Other operating charges +€508
up €508 (+150%), from €338 to €846
- Financial charges +€144
up €144 (+9.1%), from €1,581 to €1,725
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 | €239,272 | €201,886 | -€37,386 | -15.6% |
| Fixed assets | 21/28 | €235,594 | €199,956 | -€35,638 | -15.1% |
| Tangible fixed assets | 22/27 | €235,494 | €199,856 | -€35,638 | -15.1% |
| Land and buildings | 22 | €172,225 | €152,447 | -€19,778 | -11.5% |
| Plant, machinery and equipment | 23 | €34,924 | €26,080 | -€8,844 | -25.3% |
| Furniture and vehicles | 24 | €28,344 | €21,329 | -€7,015 | -24.7% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €3,678 | €1,930 | -€1,748 | -47.5% |
| Stocks and contracts in progress | 3 | €147 | €112 | -€36 | -24.1% |
| Stocks | 30/36 | €147 | €112 | -€36 | -24.1% |
| Amounts receivable within one year | 40/41 | €2,246 | €657 | -€1,590 | -70.8% |
| Trade receivables | 40 | €2,214 | €625 | -€1,590 | -71.8% |
| Other amounts receivable | 41 | €32 | €32 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €383 | €292 | -€91 | -23.8% |
| Deferred charges and accrued income | 490/1 | €902 | €870 | -€32 | -3.6% |
| Total equity and liabilities | 10/49 | €239,272 | €201,886 | -€37,386 | -15.6% |
| Equity | 10/15 | -€287,436 | -€333,156 | -€45,720 | -15.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€306,036 | -€351,756 | -€45,720 | -14.9% |
| Amounts payable | 17/49 | €526,709 | €535,043 | +€8,334 | +1.6% |
| Amounts payable after more than one year | 17 | €483,535 | €489,088 | +€5,553 | +1.1% |
| Financial debts | 170/4 | €75,000 | €75,000 | = | 0.0% |
| Other amounts payable | 178/9 | €408,535 | €414,088 | +€5,553 | +1.4% |
| Amounts payable within one year | 42/48 | €42,255 | €45,036 | +€2,781 | +6.6% |
| Trade debts | 44 | €16,571 | €18,995 | +€2,425 | +14.6% |
| Suppliers | 440/4 | €16,571 | €18,995 | +€2,425 | +14.6% |
| Taxes, remuneration and social security | 45 | €684 | €1,041 | +€356 | +52.1% |
| Taxes | 450/3 | €684 | €1,041 | +€356 | +52.1% |
| Other amounts payable | 47/48 | €25,000 | €25,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €919 | €919 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,258 | €41,817 | -€2,442 | -5.5% |
| Other operating charges | 640/8 | €338 | €846 | +€508 | +150% |
| Gross operating margin | 9900 | -€6,388 | -€2,471 | +€3,917 | +61.3% |
| Operating profit (loss) | 9901 | -€50,984 | -€45,133 | +€5,851 | +11.5% |
| Financial income | 75/76B | €353 | €1,138 | +€786 | +223% |
| Recurring financial income | 75 | €353 | €1,138 | +€786 | +223% |
| Financial charges | 65/66B | €1,581 | €1,725 | +€144 | +9.1% |
| Recurring financial charges | 65 | €1,581 | €1,725 | +€144 | +9.1% |
| Profit (loss) for the period before taxes | 9903 | -€52,212 | -€45,720 | +€6,492 | +12.4% |
| Profit (loss) for the period | 9904 | -€52,212 | -€45,720 | +€6,492 | +12.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€52,212 | -€45,720 | +€6,492 | +12.4% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.