BIEVANBIE: 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.
BIEVANBIE
Largest movements
- Cash +€339,768
up €339,768 (+71.0%), from €478,378 to €818,146
mainly Net result for the year (+€331,675) and Depreciation (+€13,151)
- Tangible fixed assets -€10,878
down €10,878 (-19.5%), from €55,674 to €44,796
of which Furniture and vehicles: -€8,149
- Reserves +€331,675
up €331,675 (+57.9%), from €573,284 to €904,959
- Gross operating margin +€58,471
up €58,471 (+14.9%), from €392,958 to €451,429
- Taxes +€12,814
up €12,814 (+13.6%), from €94,033 to €106,847
- Depreciation +€5,786
up €5,786 (+78.6%), from €7,365 to €13,151
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 | €596,443 | €935,106 | +€338,663 | +56.8% |
| Fixed assets | 21/28 | €55,674 | €44,796 | -€10,878 | -19.5% |
| Tangible fixed assets | 22/27 | €55,674 | €44,796 | -€10,878 | -19.5% |
| Plant, machinery and equipment | 23 | €16,614 | €13,885 | -€2,729 | -16.4% |
| Furniture and vehicles | 24 | €39,060 | €30,911 | -€8,149 | -20.9% |
| Current assets | 29/58 | €540,769 | €890,310 | +€349,541 | +64.6% |
| Amounts receivable within one year | 40/41 | €6,462 | €13,470 | +€7,008 | +108.4% |
| Trade receivables | 40 | €495 | €3,744 | +€3,249 | +656.4% |
| Other amounts receivable | 41 | €5,967 | €9,726 | +€3,759 | +63.0% |
| Current investments | 50/53 | €29,000 | €31,500 | +€2,500 | +8.6% |
| Cash at bank and in hand | 54/58 | €478,378 | €818,146 | +€339,768 | +71.0% |
| Deferred charges and accrued income | 490/1 | €26,929 | €27,194 | +€265 | +1.0% |
| Total equity and liabilities | 10/49 | €596,443 | €935,106 | +€338,663 | +56.8% |
| Equity | 10/15 | €583,284 | €914,959 | +€331,675 | +56.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €573,284 | €904,959 | +€331,675 | +57.9% |
| Distributable reserves | 133 | €573,284 | €904,959 | +€331,675 | +57.9% |
| Amounts payable | 17/49 | €13,159 | €20,147 | +€6,988 | +53.1% |
| Amounts payable within one year | 42/48 | €13,159 | €20,147 | +€6,988 | +53.1% |
| Financial debts | 43 | €463 | €754 | +€291 | +62.9% |
| Credit institutions | 430/8 | €463 | €754 | +€291 | +62.9% |
| Taxes, remuneration and social security | 45 | €198 | €323 | +€125 | +63.1% |
| Taxes | 450/3 | €198 | €323 | +€125 | +63.1% |
| Other amounts payable | 47/48 | €12,498 | €19,070 | +€6,572 | +52.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,365 | €13,151 | +€5,786 | +78.6% |
| Other operating charges | 640/8 | €535 | €609 | +€74 | +13.8% |
| Gross operating margin | 9900 | €392,958 | €451,429 | +€58,471 | +14.9% |
| Operating profit (loss) | 9901 | €385,058 | €437,669 | +€52,611 | +13.7% |
| Financial income | 75/76B | €1 | €2,019 | +€2,018 | +201800.0% |
| Recurring financial income | 75 | €1 | €2,019 | +€2,018 | +201800.0% |
| Financial charges | 65/66B | €737 | €1,166 | +€429 | +58.2% |
| Recurring financial charges | 65 | €737 | €1,166 | +€429 | +58.2% |
| Profit (loss) for the period before taxes | 9903 | €384,322 | €438,522 | +€54,200 | +14.1% |
| Income taxes | 67/77 | €94,033 | €106,847 | +€12,814 | +13.6% |
| Profit (loss) for the period | 9904 | €290,289 | €331,675 | +€41,386 | +14.3% |
| Profit (loss) for the period to be appropriated | 9905 | €290,289 | €331,675 | +€41,386 | +14.3% |
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 11 October 2026 via checked.be.