BIVA: what changed
BIVA
Largest movements
- Cash +€3,288
up €3,288 (+282%), from €1,164 to €4,452
mainly Trade debts (+€2,120) and Receivables within one year (+€1,647)
- Receivables within one year -€1,647
down €1,647 (-9.3%), from €17,780 to €16,133
- Deferred charges and accrued income -€1,029
no longer reported in 2026 (was €1,029)
- Tangible fixed assets -€808
down €808 (-41.5%), from €1,946 to €1,138
- Other debts -€2,536
down €2,536 (-56.5%), from €4,489 to €1,953
- Trade debts +€2,120
up €2,120 (+4,818%), from €44 to €2,164
- Reserves +€373
up €373 (+4.3%), from €8,630 to €9,003
- Depreciation +€330
up €330 (+69.0%), from €478 to €808
- Gross operating margin -€323
down €323 (-9.2%), from €3,518 to €3,195
- Financial charges +€284
up €284 (+26.0%), from €1,093 to €1,377
- Taxes -€219
down €219 (-70.2%), from €312 to €93
- Other operating charges +€93
up €93 (+20.6%), from €451 to €544
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €21,919 | €21,723 | -€196 | -0.9% |
| Fixed assets | 21/28 | €1,946 | €1,138 | -€808 | -41.5% |
| Tangible fixed assets | 22/27 | €1,946 | €1,138 | -€808 | -41.5% |
| Furniture and vehicles | 24 | €1,946 | €1,138 | -€808 | -41.5% |
| Current assets | 29/58 | €19,973 | €20,585 | +€612 | +3.1% |
| Amounts receivable within one year | 40/41 | €17,780 | €16,133 | -€1,647 | -9.3% |
| Trade receivables | 40 | €17,780 | €16,133 | -€1,647 | -9.3% |
| Cash at bank and in hand | 54/58 | €1,164 | €4,452 | +€3,288 | +282% |
| Deferred charges and accrued income | 490/1 | €1,029 | - | -€1,029 | |
| Total equity and liabilities | 10/49 | €21,919 | €21,723 | -€196 | -0.9% |
| Equity | 10/15 | €13,630 | €14,003 | +€373 | +2.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €8,630 | €9,003 | +€373 | +4.3% |
| Distributable reserves | 133 | €8,630 | €9,003 | +€373 | +4.3% |
| Amounts payable | 17/49 | €8,289 | €7,720 | -€569 | -6.9% |
| Amounts payable within one year | 42/48 | €8,289 | €7,720 | -€569 | -6.9% |
| Trade debts | 44 | €44 | €2,164 | +€2,120 | +4,818% |
| Suppliers | 440/4 | €44 | €2,164 | +€2,120 | +4,818% |
| Taxes, remuneration and social security | 45 | €3,756 | €3,603 | -€153 | -4.1% |
| Taxes | 450/3 | €3,756 | €3,603 | -€153 | -4.1% |
| Other amounts payable | 47/48 | €4,489 | €1,953 | -€2,536 | -56.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €478 | €808 | +€330 | +69.0% |
| Other operating charges | 640/8 | €451 | €544 | +€93 | +20.6% |
| Gross operating margin | 9900 | €3,518 | €3,195 | -€323 | -9.2% |
| Operating profit (loss) | 9901 | €2,589 | €1,843 | -€746 | -28.8% |
| Financial charges | 65/66B | €1,093 | €1,377 | +€284 | +26.0% |
| Recurring financial charges | 65 | €1,093 | €1,377 | +€284 | +26.0% |
| Profit (loss) for the period before taxes | 9903 | €1,496 | €466 | -€1,030 | -68.9% |
| Income taxes | 67/77 | €312 | €93 | -€219 | -70.2% |
| Profit (loss) for the period | 9904 | €1,184 | €373 | -€811 | -68.5% |
| Profit (loss) for the period to be appropriated | 9905 | €1,184 | €373 | -€811 | -68.5% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.