Bivakplaats.be: 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.
Bivakplaats.be
Largest movements
- Current investments +€50,787
new in 2025: €50,787
- Other debts +€97,400
up €97,400 (+115%), from €84,454 to €181,854
- Tax, wage and social debts -€42,249
down €42,249 (-86.8%), from €48,648 to €6,399
- Trade debts -€16,156
no longer reported in 2025 (was €16,156)
- Reserves +€10,000
up €10,000 (+10.1%), from €99,214 to €109,214
- Gross operating margin -€152,500
down €152,500, from €150,000 to -€2,500
- Taxes -€48,648
down €48,648 (-100%), from €48,648 to €0
- Financial charges -€1,747
down €1,747 (-94.4%), from €1,851 to €104
From the 2023 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €270,600 | €321,903 | +€51,303 | +19.0% |
| Fixed assets | 21/28 | €270,000 | €270,000 | = | 0.0% |
| Financial fixed assets | 28 | €270,000 | €270,000 | = | 0.0% |
| Current assets | 29/58 | €600 | €51,903 | +€51,303 | +8,548% |
| Current investments | 50/53 | - | €50,787 | +€50,787 | |
| Cash at bank and in hand | 54/58 | €600 | €1,117 | +€516 | +86.0% |
| Total equity and liabilities | 10/49 | €270,600 | €321,903 | +€51,303 | +19.0% |
| Equity | 10/15 | €119,842 | €131,151 | +€11,308 | +9.4% |
| Contributions | 10/11 | €9,300 | €9,300 | = | 0.0% |
| Reserves | 13 | €99,214 | €109,214 | +€10,000 | +10.1% |
| Distributable reserves | 133 | €99,214 | €109,214 | +€10,000 | +10.1% |
| Profit (loss) carried forward | 14 | €11,328 | €12,636 | +€1,308 | +11.5% |
| Amounts payable | 17/49 | €150,758 | €190,753 | +€39,995 | +26.5% |
| Amounts payable within one year | 42/48 | €150,758 | €188,253 | +€37,495 | +24.9% |
| Trade debts | 44 | €16,156 | - | -€16,156 | |
| Suppliers | 440/4 | €16,156 | - | -€16,156 | |
| Advances received on contracts in progress | 46 | €1,500 | - | -€1,500 | |
| Taxes, remuneration and social security | 45 | €48,648 | €6,399 | -€42,249 | -86.8% |
| Taxes | 450/3 | €48,648 | €6,399 | -€42,249 | -86.8% |
| Other amounts payable | 47/48 | €84,454 | €181,854 | +€97,400 | +115% |
| Accrued charges and deferred income | 492/3 | - | €2,500 | +€2,500 | |
| Other operating charges | 640/8 | €287 | €287 | = | 0.0% |
| Gross operating margin | 9900 | €150,000 | -€2,500 | -€152,500 | |
| Operating profit (loss) | 9901 | €149,713 | -€2,787 | -€152,500 | |
| Financial income | 75/76B | - | €787 | +€787 | |
| Recurring financial income | 75 | - | €787 | +€787 | |
| Financial charges | 65/66B | €1,851 | €104 | -€1,747 | -94.4% |
| Recurring financial charges | 65 | €1,851 | €104 | -€1,747 | -94.4% |
| Profit (loss) for the period before taxes | 9903 | €147,862 | -€2,105 | -€149,967 | |
| Income taxes | 67/77 | €48,648 | €0 | -€48,648 | -100% |
| Profit (loss) for the period | 9904 | €99,214 | -€2,105 | -€101,319 | |
| Profit (loss) for the period to be appropriated | 9905 | €99,214 | -€2,105 | -€101,319 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.