BIVANI: 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.
BIVANI
Largest movements
- Tangible fixed assets -€41,347
down €41,347 (-5.2%), from €797,491 to €756,144
of which Land and buildings: -€39,029
- Receivables within one year +€11,598
up €11,598 (+50.6%), from €22,926 to €34,524
of which Other amounts receivable: +€11,352
- Other debts -€32,142
down €32,142 (-5.5%), from €582,224 to €550,082
- Trade debts +€11,887
up €11,887 (+393%), from €3,026 to €14,913
- Gross operating margin +€12,483
up €12,483 (+11.0%), from €113,181 to €125,664
- Taxes +€3,520
up €3,520 (+71.9%), from €4,892 to €8,412
- Other operating charges +€2,650
up €2,650 (+39.8%), from €6,665 to €9,315
- Depreciation -€2,325
down €2,325 (-4.5%), from €52,184 to €49,859
- Staff costs +€1,447
up €1,447 (+3.7%), from €38,652 to €40,099
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 | €822,431 | €796,523 | -€25,908 | -3.2% |
| Fixed assets | 21/28 | €797,491 | €756,144 | -€41,347 | -5.2% |
| Tangible fixed assets | 22/27 | €797,491 | €756,144 | -€41,347 | -5.2% |
| Land and buildings | 22 | €755,243 | €716,214 | -€39,029 | -5.2% |
| Plant, machinery and equipment | 23 | €26,530 | €29,986 | +€3,456 | +13.0% |
| Furniture and vehicles | 24 | €15,719 | €9,945 | -€5,774 | -36.7% |
| Current assets | 29/58 | €24,939 | €40,378 | +€15,439 | +61.9% |
| Amounts receivable within one year | 40/41 | €22,926 | €34,524 | +€11,598 | +50.6% |
| Trade receivables | 40 | €10,254 | €10,500 | +€246 | +2.4% |
| Other amounts receivable | 41 | €12,672 | €24,024 | +€11,352 | +89.6% |
| Cash at bank and in hand | 54/58 | €2,014 | €5,855 | +€3,841 | +191% |
| Total equity and liabilities | 10/49 | €822,431 | €796,523 | -€25,908 | -3.2% |
| Equity | 10/15 | €214,490 | €214,847 | +€357 | +0.2% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €152,490 | €152,847 | +€357 | +0.2% |
| Non-distributable reserves | 130/1 | €6,705 | €6,705 | = | 0.0% |
| Legal reserve | 130 | €6,705 | €6,705 | = | 0.0% |
| Distributable reserves | 133 | €145,785 | €146,142 | +€357 | +0.2% |
| Amounts payable | 17/49 | €607,940 | €581,675 | -€26,265 | -4.3% |
| Amounts payable after more than one year | 17 | €6,670 | €6,670 | = | 0.0% |
| Other amounts payable | 178/9 | €6,670 | €6,670 | = | 0.0% |
| Amounts payable within one year | 42/48 | €601,270 | €575,005 | -€26,265 | -4.4% |
| Trade debts | 44 | €3,026 | €14,913 | +€11,887 | +393% |
| Suppliers | 440/4 | €3,026 | €14,913 | +€11,887 | +393% |
| Taxes, remuneration and social security | 45 | €16,020 | €10,010 | -€6,010 | -37.5% |
| Taxes | 450/3 | €7,755 | €6,248 | -€1,508 | -19.4% |
| Remuneration and social security | 454/9 | €8,265 | €3,763 | -€4,502 | -54.5% |
| Other amounts payable | 47/48 | €582,224 | €550,082 | -€32,142 | -5.5% |
| Remuneration, social security and pensions | 62 | €38,652 | €40,099 | +€1,447 | +3.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €52,184 | €49,859 | -€2,325 | -4.5% |
| Other operating charges | 640/8 | €6,665 | €9,315 | +€2,650 | +39.8% |
| Gross operating margin | 9900 | €113,181 | €125,664 | +€12,483 | +11.0% |
| Operating profit (loss) | 9901 | €15,680 | €26,391 | +€10,711 | +68.3% |
| Financial income | 75/76B | €0 | €92 | +€92 | +920,300% |
| Recurring financial income | 75 | €0 | €92 | +€92 | +920,300% |
| Financial charges | 65/66B | €146 | €46 | -€100 | -68.3% |
| Recurring financial charges | 65 | €146 | €46 | -€100 | -68.3% |
| Profit (loss) for the period before taxes | 9903 | €15,534 | €26,437 | +€10,903 | +70.2% |
| Income taxes | 67/77 | €4,892 | €8,412 | +€3,520 | +71.9% |
| Profit (loss) for the period | 9904 | €10,642 | €18,025 | +€7,383 | +69.4% |
| Profit (loss) for the period to be appropriated | 9905 | €10,642 | €18,025 | +€7,383 | +69.4% |
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 26 October 2026 via checked.be.