Biodiversity Inventory for Conservation: 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.
Biodiversity Inventory for Conservation
Largest movements
- Deferred charges and accrued income -€5,554
down €5,554 (-96.1%), from €5,781 to €227
- Cash +€1,225
up €1,225 (+4.7%), from €26,319 to €27,543
mainly Deferred charges and accrued income (+€5,554) and Net result for the year (+€4,606)
- Accrued charges and deferred income -€5,137
no longer reported in 2025 (was €5,137)
- Profit (loss) carried forward +€4,606
up €4,606 (+20.0%), from €22,987 to €27,593
- Trade debts -€3,749
down €3,749 (-94.3%), from €3,976 to €227
- Gross operating margin -€1,709
down €1,709 (-26.3%), from €6,485 to €4,776
- Purchases and services -€403
down €403 (-2.4%), from €17,021 to €16,618
- Turnover -€139
no longer reported in 2025 (was €139)
- Other operating charges -€117
down €117 (-71.0%), from €165 to €48
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 | €32,100 | €27,820 | -€4,280 | -13.3% |
| Current assets | 29/58 | €32,100 | €27,820 | -€4,280 | -13.3% |
| Amounts receivable within one year | 40/41 | - | €50 | +€50 | |
| Other amounts receivable | 41 | - | €50 | +€50 | |
| Cash at bank and in hand | 54/58 | €26,319 | €27,543 | +€1,225 | +4.7% |
| Deferred charges and accrued income | 490/1 | €5,781 | €227 | -€5,554 | -96.1% |
| Total equity and liabilities | 10/49 | €32,100 | €27,820 | -€4,280 | -13.3% |
| Equity | 10/15 | €22,987 | €27,593 | +€4,606 | +20.0% |
| Profit (loss) carried forward | 14 | €22,987 | €27,593 | +€4,606 | +20.0% |
| Amounts payable | 17/49 | €9,113 | €227 | -€8,886 | -97.5% |
| Amounts payable within one year | 42/48 | €3,976 | €227 | -€3,749 | -94.3% |
| Trade debts | 44 | €3,976 | €227 | -€3,749 | -94.3% |
| Suppliers | 440/4 | €3,976 | €227 | -€3,749 | -94.3% |
| Accrued charges and deferred income | 492/3 | €5,137 | - | -€5,137 | |
| Turnover | 70 | €139 | - | -€139 | |
| Membership fees, donations, legacies and grants | 73 | €23,367 | €21,388 | -€1,979 | -8.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €17,021 | €16,618 | -€403 | -2.4% |
| Other operating charges | 640/8 | €165 | €48 | -€117 | -71.0% |
| Gross operating margin | 9900 | €6,485 | €4,776 | -€1,709 | -26.3% |
| Operating profit (loss) | 9901 | €6,319 | €4,728 | -€1,591 | -25.2% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €156 | €122 | -€34 | -21.9% |
| Recurring financial charges | 65 | €156 | €122 | -€34 | -21.9% |
| Profit (loss) for the period before taxes | 9903 | €6,163 | €4,606 | -€1,557 | -25.3% |
| Profit (loss) for the period | 9904 | €6,163 | €4,606 | -€1,557 | -25.3% |
| Profit (loss) for the period to be appropriated | 9905 | €6,163 | €4,606 | -€1,557 | -25.3% |
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 30 October 2026 via checked.be.