BIVEBO: what changed
Two fiscal 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.
BIVEBO
Largest movements
- Cash +€38,781
up €38,781 (+25.6%), from €151,318 to €190,099
mainly Net result for the year (+€49,138) and Tax, wage and social debts (+€14,560)
- Profit (loss) carried forward +€49,138
up €49,138 (+34.4%), from -€142,928 to -€93,790
- Provisions -€23,800
down €23,800 (-13.7%), from €173,605 to €149,805
- Tax, wage and social debts +€14,560
up €14,560 (+168.9%), from €8,620 to €23,180
- Debts after one year -€7,776
down €7,776 (-16.7%), from €46,614 to €38,838
- Trade debts +€6,659
up €6,659 (+173.0%), from €3,850 to €10,509
- Taxes +€46,754
new in 2025: €46,754
- Gross operating margin +€39,729
up €39,729 (+52.8%), from €75,307 to €115,036
- Staff costs +€4,766
up €4,766 (+87.0%), from €5,478 to €10,244
- Other operating charges +€4,424
up €4,424 (+103.2%), from €4,286 to €8,711
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.
Cash bridge derived
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 | €152,046 | €190,828 | +€38,781 | +25.5% |
| Fixed assets | 21/28 | €729 | €729 | = | 0.0% |
| Financial fixed assets | 28 | €729 | €729 | = | 0.0% |
| Current assets | 29/58 | €151,318 | €190,099 | +€38,781 | +25.6% |
| Cash at bank and in hand | 54/58 | €151,318 | €190,099 | +€38,781 | +25.6% |
| Total equity and liabilities | 10/49 | €152,046 | €190,828 | +€38,781 | +25.5% |
| Equity | 10/15 | -€80,643 | -€31,505 | +€49,138 | +60.9% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €312 | €312 | = | 0.0% |
| Non-distributable reserves | 130/1 | €312 | €312 | = | 0.0% |
| Legal reserve | 130 | €312 | €312 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€142,928 | -€93,790 | +€49,138 | +34.4% |
| Provisions and deferred taxes | 16 | €173,605 | €149,805 | -€23,800 | -13.7% |
| Provisions for liabilities and charges | 160/5 | €173,605 | €149,805 | -€23,800 | -13.7% |
| Pensions and similar obligations | 160 | €173,605 | €149,805 | -€23,800 | -13.7% |
| Amounts payable | 17/49 | €59,084 | €72,528 | +€13,444 | +22.8% |
| Amounts payable after more than one year | 17 | €46,614 | €38,838 | -€7,776 | -16.7% |
| Other amounts payable | 178/9 | €46,614 | €38,838 | -€7,776 | -16.7% |
| Amounts payable within one year | 42/48 | €12,470 | €33,689 | +€21,219 | +170.2% |
| Trade debts | 44 | €3,850 | €10,509 | +€6,659 | +173.0% |
| Suppliers | 440/4 | €3,850 | €10,509 | +€6,659 | +173.0% |
| Taxes, remuneration and social security | 45 | €8,620 | €23,180 | +€14,560 | +168.9% |
| Taxes | 450/3 | €8,620 | €23,180 | +€14,560 | +168.9% |
| Remuneration, social security and pensions | 62 | €5,478 | €10,244 | +€4,766 | +87.0% |
| Other operating charges | 640/8 | €4,286 | €8,711 | +€4,424 | +103.2% |
| Gross operating margin | 9900 | €75,307 | €115,036 | +€39,729 | +52.8% |
| Operating profit (loss) | 9901 | €65,544 | €96,082 | +€30,538 | +46.6% |
| Financial charges | 65/66B | €1,009 | €190 | -€819 | -81.2% |
| Recurring financial charges | 65 | €1,009 | €190 | -€819 | -81.2% |
| Profit (loss) for the period before taxes | 9903 | €64,534 | €95,892 | +€31,357 | +48.6% |
| Income taxes | 67/77 | - | €46,754 | +€46,754 | |
| Profit (loss) for the period | 9904 | €64,534 | €49,138 | -€15,397 | -23.9% |
| Profit (loss) for the period to be appropriated | 9905 | €64,534 | €49,138 | -€15,397 | -23.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.