BIEVERIM: 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.
What changed
BIEVERIM
NACE 68.201, Renting and operating of own or leased residential real estate, excluding social housing
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€17,577
2024 · €16,752+€826
Equity
€1.0m
2024 · €1.0m+€17,577
Cash
€52,039
2024 · €71,180-€19,140
Balance sheet total
€3.1m
2024 · €2.9m+€129,974
Largest movements
Assets
- Receivables within one year +€129,750
up €129,750 (+6.8%), from €1.9m to €2.0m
Equity and liabilities
- Accrued charges and deferred income +€122,790
up €122,790 (+69.3%), from €177,083 to €299,873
Income statement
- Gross operating margin -€11,802
down €11,802 (-19.9%), from €59,224 to €47,422
- Taxes -€4,470
down €4,470 (-71.8%), from €6,227 to €1,758
- Financial income +€4,389
up €4,389 (+5.8%), from €75,270 to €79,660
- Financial charges -€3,837
down €3,837 (-3.6%), from €105,977 to €102,140
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.
Result 2024
€16,752
Gross operating margin
-€11,802
Other operating charges
-€69
Financial income
+€4,389
Financial charges
+€3,837
Taxes
+€4,470
Result 2025
€17,577
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.
From operations
+€1,560
Investment
-€20,700
Financing
€0
Cash 2024
€71,180
From operations (derived)
+€1,560
Net result for the year
+€17,577
Depreciation
+€2,966
Receivables within one year
-€129,750
Deferred charges and accrued income
-€1,630
Trade debts
-€842
Tax, wage and social debts
-€5,350
Other debts
-€4,201
Accrued charges and deferred income
+€122,790
Investment (derived)
-€20,700
Current investments
-€20,700
Cash 2025
€52,039
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,928,662 | €3,058,635 | +€129,974 | +4.4% |
| Fixed assets | 21/28 | €289,633 | €286,666 | -€2,966 | -1.0% |
| Tangible fixed assets | 22/27 | €36,781 | €33,815 | -€2,966 | -8.1% |
| Land and buildings | 22 | €36,781 | €33,815 | -€2,966 | -8.1% |
| Financial fixed assets | 28 | €252,851 | €252,851 | = | 0.0% |
| Current assets | 29/58 | €2,639,029 | €2,771,969 | +€132,940 | +5.0% |
| Amounts receivable within one year | 40/41 | €1,901,457 | €2,031,207 | +€129,750 | +6.8% |
| Other amounts receivable | 41 | €1,901,457 | €2,031,207 | +€129,750 | +6.8% |
| Current investments | 50/53 | €665,448 | €686,148 | +€20,700 | +3.1% |
| Cash at bank and in hand | 54/58 | €71,180 | €52,039 | -€19,140 | -26.9% |
| Deferred charges and accrued income | 490/1 | €945 | €2,575 | +€1,630 | +172.6% |
| Total equity and liabilities | 10/49 | €2,928,662 | €3,058,635 | +€129,974 | +4.4% |
| Equity | 10/15 | €1,011,489 | €1,029,066 | +€17,577 | +1.7% |
| Contributions | 10/11 | €62,500 | €62,500 | = | 0.0% |
| Capital | 10 | €62,500 | €62,500 | = | 0.0% |
| Issued capital | 100 | €62,500 | €62,500 | = | 0.0% |
| Reserves | 13 | €948,989 | €966,566 | +€17,577 | +1.9% |
| Non-distributable reserves | 130/1 | €18,642 | €18,642 | = | 0.0% |
| Legal reserve | 130 | €18,642 | €18,642 | = | 0.0% |
| Distributable reserves | 133 | €930,347 | €947,925 | +€17,577 | +1.9% |
| Amounts payable | 17/49 | €1,917,173 | €2,029,569 | +€112,396 | +5.9% |
| Amounts payable within one year | 42/48 | €1,740,089 | €1,729,696 | -€10,393 | -0.6% |
| Trade debts | 44 | €129,925 | €129,083 | -€842 | -0.6% |
| Suppliers | 440/4 | €129,925 | €129,083 | -€842 | -0.6% |
| Taxes, remuneration and social security | 45 | €5,350 | €0 | -€5,350 | -100.0% |
| Taxes | 450/3 | €5,350 | €0 | -€5,350 | -100.0% |
| Other amounts payable | 47/48 | €1,604,814 | €1,600,613 | -€4,201 | -0.3% |
| Accrued charges and deferred income | 492/3 | €177,083 | €299,873 | +€122,790 | +69.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,966 | €2,966 | = | 0.0% |
| Other operating charges | 640/8 | €2,572 | €2,641 | +€69 | +2.7% |
| Gross operating margin | 9900 | €59,224 | €47,422 | -€11,802 | -19.9% |
| Operating profit (loss) | 9901 | €53,686 | €41,815 | -€11,871 | -22.1% |
| Financial income | 75/76B | €75,270 | €79,660 | +€4,389 | +5.8% |
| Recurring financial income | 75 | €75,270 | €79,660 | +€4,389 | +5.8% |
| Financial charges | 65/66B | €105,977 | €102,140 | -€3,837 | -3.6% |
| Recurring financial charges | 65 | €105,977 | €102,140 | -€3,837 | -3.6% |
| Profit (loss) for the period before taxes | 9903 | €22,979 | €19,335 | -€3,644 | -15.9% |
| Income taxes | 67/77 | €6,227 | €1,758 | -€4,470 | -71.8% |
| Profit (loss) for the period | 9904 | €16,752 | €17,577 | +€826 | +4.9% |
| Profit (loss) for the period to be appropriated | 9905 | €16,752 | €17,577 | +€826 | +4.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 July 2024 and 31 July 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.