BIAVVITZ: 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.
BIAVVITZ
Largest movements
- Tangible fixed assets -€11,388
down €11,388 (-48.5%), from €23,466 to €12,078
- Financial fixed assets +€9,768
up €9,768 (+1.5%), from €670,733 to €680,501
- Other debts +€47,282
up €47,282 (+8.3%), from €571,802 to €619,084
- Debts after one year -€35,271
down €35,271 (-20.7%), from €170,227 to €134,956
- Financial income -€22,310
down €22,310 (-95.1%), from €23,458 to €1,148
of which Financial income: -€20,000
- Gross operating margin +€21,916
up €21,916 (+18.5%), from €118,294 to €140,210
- Taxes +€4,572
up €4,572 (+16.5%), from €27,744 to €32,315
- Other operating charges +€2,633
up €2,633 (+210%), from €1,253 to €3,886
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 | €806,625 | €806,359 | -€266 | 0.0% |
| Fixed assets | 21/28 | €694,199 | €692,579 | -€1,620 | -0.2% |
| Tangible fixed assets | 22/27 | €23,466 | €12,078 | -€11,388 | -48.5% |
| Furniture and vehicles | 24 | €23,466 | €12,078 | -€11,388 | -48.5% |
| Financial fixed assets | 28 | €670,733 | €680,501 | +€9,768 | +1.5% |
| Current assets | 29/58 | €112,426 | €113,780 | +€1,354 | +1.2% |
| Amounts receivable within one year | 40/41 | - | €2,685 | +€2,685 | |
| Other amounts receivable | 41 | - | €2,685 | +€2,685 | |
| Current investments | 50/53 | €89,567 | €89,567 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €22,859 | €21,528 | -€1,331 | -5.8% |
| Total equity and liabilities | 10/49 | €806,625 | €806,359 | -€266 | 0.0% |
| Equity | 10/15 | €10,000 | €10,000 | = | 0.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Amounts payable | 17/49 | €796,625 | €796,359 | -€266 | 0.0% |
| Amounts payable after more than one year | 17 | €170,227 | €134,956 | -€35,271 | -20.7% |
| Financial debts | 170/4 | €170,227 | €134,956 | -€35,271 | -20.7% |
| Amounts payable within one year | 42/48 | €626,398 | €661,402 | +€35,005 | +5.6% |
| Current portion of amounts payable after more than one year | 42 | €39,930 | €35,271 | -€4,659 | -11.7% |
| Trade debts | 44 | €163 | €61 | -€102 | -62.5% |
| Suppliers | 440/4 | €163 | €61 | -€102 | -62.5% |
| Taxes, remuneration and social security | 45 | €14,502 | €6,986 | -€7,516 | -51.8% |
| Taxes | 450/3 | €14,502 | €6,986 | -€7,516 | -51.8% |
| Other amounts payable | 47/48 | €571,802 | €619,084 | +€47,282 | +8.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,484 | €11,388 | -€96 | -0.8% |
| Other operating charges | 640/8 | €1,253 | €3,886 | +€2,633 | +210% |
| Gross operating margin | 9900 | €118,294 | €140,210 | +€21,916 | +18.5% |
| Operating profit (loss) | 9901 | €105,557 | €124,936 | +€19,380 | +18.4% |
| Financial income | 75/76B | €23,458 | €1,148 | -€22,310 | -95.1% |
| Recurring financial income | 75 | €21,148 | €1,148 | -€20,000 | -94.6% |
| Non-recurring financial income | 76B | €2,310 | - | -€2,310 | |
| Financial charges | 65/66B | €2,104 | €1,107 | -€996 | -47.4% |
| Recurring financial charges | 65 | €2,104 | €1,107 | -€996 | -47.4% |
| Profit (loss) for the period before taxes | 9903 | €126,911 | €124,977 | -€1,934 | -1.5% |
| Income taxes | 67/77 | €27,744 | €32,315 | +€4,572 | +16.5% |
| Profit (loss) for the period | 9904 | €99,167 | €92,662 | -€6,505 | -6.6% |
| Profit (loss) for the period to be appropriated | 9905 | €99,167 | €92,662 | -€6,505 | -6.6% |
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 18 October 2026 via checked.be.