Biva Trade: 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.
Biva Trade
Largest movements
- Receivables within one year +€143,601
up €143,601 (+1,046%), from €13,731 to €157,332
of which Trade receivables: +€95,299
- Cash +€85,376
up €85,376 (+1,681%), from €5,079 to €90,455
mainly Net result for the year (+€181,082) and Tax, wage and social debts (+€47,505)
- Profit (loss) carried forward +€181,082
up €181,082 (+2,379%), from €7,612 to €188,694
- Tax, wage and social debts +€47,505
up €47,505 (+546%), from €8,706 to €56,212
- Gross operating margin +€223,955
up €223,955 (+2,351%), from €9,525 to €233,480
- Taxes +€51,791
up €51,791 (+2,722%), from €1,903 to €53,694
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 | €18,810 | €247,787 | +€228,977 | +1,217% |
| Current assets | 29/58 | €18,810 | €247,787 | +€228,977 | +1,217% |
| Amounts receivable within one year | 40/41 | €13,731 | €157,332 | +€143,601 | +1,046% |
| Trade receivables | 40 | €4,631 | €99,930 | +€95,299 | +2,058% |
| Other amounts receivable | 41 | €9,100 | €57,402 | +€48,302 | +531% |
| Cash at bank and in hand | 54/58 | €5,079 | €90,455 | +€85,376 | +1,681% |
| Total equity and liabilities | 10/49 | €18,810 | €247,787 | +€228,977 | +1,217% |
| Equity | 10/15 | €9,612 | €190,694 | +€181,082 | +1,884% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,612 | €188,694 | +€181,082 | +2,379% |
| Amounts payable | 17/49 | €9,198 | €57,093 | +€47,895 | +521% |
| Amounts payable within one year | 42/48 | €9,198 | €57,093 | +€47,895 | +521% |
| Trade debts | 44 | €492 | €882 | +€390 | +79.3% |
| Suppliers | 440/4 | €492 | €882 | +€390 | +79.3% |
| Taxes, remuneration and social security | 45 | €8,706 | €56,212 | +€47,505 | +546% |
| Taxes | 450/3 | €8,706 | €56,212 | +€47,505 | +546% |
| Gross operating margin | 9900 | €9,525 | €233,480 | +€223,955 | +2,351% |
| Operating profit (loss) | 9901 | €9,525 | €233,480 | +€223,955 | +2,351% |
| Financial income | 75/76B | - | €1,444 | +€1,444 | |
| Recurring financial income | 75 | - | €1,444 | +€1,444 | |
| Financial charges | 65/66B | €10 | €148 | +€138 | +1,378% |
| Recurring financial charges | 65 | €10 | €148 | +€138 | +1,378% |
| Profit (loss) for the period before taxes | 9903 | €9,515 | €234,776 | +€225,261 | +2,367% |
| Income taxes | 67/77 | €1,903 | €53,694 | +€51,791 | +2,722% |
| Profit (loss) for the period | 9904 | €7,612 | €181,082 | +€173,470 | +2,279% |
| Profit (loss) for the period to be appropriated | 9905 | €7,612 | €181,082 | +€173,470 | +2,279% |
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 21 October 2026 via checked.be.