BIEVAN: what changed
Two fiscal 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.
BIEVAN
Largest movements
- Tangible fixed assets -€16,472
down €16,472 (-3.1%), from €528,052 to €511,580
- Debts after one year -€11,985
down €11,985 (-14.8%), from €81,221 to €69,236
- Other debts -€5,942
down €5,942 (-2.3%), from €262,291 to €256,349
- Depreciation -€971
down €971 (-5.6%), from €17,443 to €16,472
- Gross operating margin +€928
up €928 (+3.6%), from €25,460 to €26,388
- Financial charges -€550
down €550 (-11.4%), from €4,813 to €4,263
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.
Cash bridge derived
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 | €529,926 | €513,896 | -€16,030 | -3.0% |
| Fixed assets | 21/28 | €528,302 | €511,830 | -€16,472 | -3.1% |
| Tangible fixed assets | 22/27 | €528,052 | €511,580 | -€16,472 | -3.1% |
| Land and buildings | 22 | €528,052 | €511,580 | -€16,472 | -3.1% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €1,624 | €2,066 | +€442 | +27.2% |
| Cash at bank and in hand | 54/58 | €1,624 | €2,066 | +€442 | +27.2% |
| Total equity and liabilities | 10/49 | €529,926 | €513,896 | -€16,030 | -3.0% |
| Equity | 10/15 | €162,759 | €164,728 | +€1,969 | +1.2% |
| Contributions | 10/11 | €247,894 | €247,894 | = | 0.0% |
| Capital | 10 | €247,894 | €247,894 | = | 0.0% |
| Issued capital | 100 | €247,894 | €247,894 | = | 0.0% |
| Reserves | 13 | €22,273 | €21,051 | -€1,222 | -5.5% |
| Tax-exempt reserves | 132 | €22,273 | €21,051 | -€1,222 | -5.5% |
| Profit (loss) carried forward | 14 | -€107,408 | -€104,217 | +€3,191 | +3.0% |
| Provisions and deferred taxes | 16 | €11,469 | €10,839 | -€630 | -5.5% |
| Deferred taxes | 168 | €11,469 | €10,839 | -€630 | -5.5% |
| Amounts payable | 17/49 | €355,698 | €338,329 | -€17,369 | -4.9% |
| Amounts payable after more than one year | 17 | €81,221 | €69,236 | -€11,985 | -14.8% |
| Financial debts | 170/4 | €81,221 | €69,236 | -€11,985 | -14.8% |
| Amounts payable within one year | 42/48 | €273,717 | €268,333 | -€5,384 | -2.0% |
| Current portion of amounts payable after more than one year | 42 | €11,426 | €11,984 | +€558 | +4.9% |
| Other amounts payable | 47/48 | €262,291 | €256,349 | -€5,942 | -2.3% |
| Accrued charges and deferred income | 492/3 | €760 | €760 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,443 | €16,472 | -€971 | -5.6% |
| Other operating charges | 640/8 | €4,183 | €4,313 | +€130 | +3.1% |
| Gross operating margin | 9900 | €25,460 | €26,388 | +€928 | +3.6% |
| Operating profit (loss) | 9901 | €3,834 | €5,603 | +€1,769 | +46.1% |
| Financial charges | 65/66B | €4,813 | €4,263 | -€550 | -11.4% |
| Recurring financial charges | 65 | €4,813 | €4,263 | -€550 | -11.4% |
| Profit (loss) for the period before taxes | 9903 | -€979 | €1,340 | +€2,319 | |
| Transfer from deferred taxes | 780 | €629 | €629 | = | 0.0% |
| Profit (loss) for the period | 9904 | -€350 | €1,969 | +€2,319 | |
| Transfer from tax-exempt reserves | 789 | €1,222 | €1,222 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €872 | €3,191 | +€2,319 | +265.9% |
Source: filed annual accounts (NBB), fiscal 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 September 2026 via checked.be.