BIVELENHOF: 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.
BIVELENHOF
Largest movements
- Stocks and contracts -€2.6m
down €2.6m (-50.0%), from €5.3m to €2.6m
- Deferred charges and accrued income +€631,147
up €631,147 (+1466.0%), from €43,051 to €674,198
- Cash +€86,624
up €86,624 (+187.6%), from €46,168 to €132,792
mainly Stocks and contracts (+€2.6m) and Other debts (+€311,749)
- Short-term financial debts -€959,914
down €959,914 (-39.3%), from €2.4m to €1.5m
- Accrued charges and deferred income -€855,703
down €855,703 (-53.0%), from €1.6m to €757,870
- Advances received -€441,773
down €441,773 (-64.3%), from €686,920 to €245,147
- Other debts +€311,749
up €311,749 (+52.1%), from €598,020 to €909,770
- Tax, wage and social debts -€62,159
down €62,159 (-97.9%), from €63,523 to €1,364
- Gross operating margin +€39,460
up €39,460 (+358.6%), from €11,003 to €50,463
- Financial charges +€24,200
up €24,200 (+183.1%), from €13,213 to €37,413
- Other operating charges +€2,633
up €2,633 (+122.6%), from €2,147 to €4,780
- Taxes +€866
up €866 (+429.3%), from €202 to €1,068
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 | €5,619,993 | €3,651,815 | -€2.0m | -35.0% |
| Current assets | 29/58 | €5,619,993 | €3,651,815 | -€2.0m | -35.0% |
| Stocks and contracts in progress | 3 | €5,293,603 | €2,645,810 | -€2.6m | -50.0% |
| Stocks | 30/36 | €5,293,603 | €2,645,810 | -€2.6m | -50.0% |
| Amounts receivable within one year | 40/41 | €237,171 | €199,015 | -€38,156 | -16.1% |
| Trade receivables | 40 | €3,025 | - | -€3,025 | |
| Other amounts receivable | 41 | €234,146 | €199,015 | -€35,131 | -15.0% |
| Cash at bank and in hand | 54/58 | €46,168 | €132,792 | +€86,624 | +187.6% |
| Deferred charges and accrued income | 490/1 | €43,051 | €674,198 | +€631,147 | +1466.0% |
| Total equity and liabilities | 10/49 | €5,619,993 | €3,651,815 | -€2.0m | -35.0% |
| Equity | 10/15 | €204,390 | €211,681 | +€7,292 | +3.6% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Capital | 10 | €75,000 | €75,000 | = | 0.0% |
| Issued capital | 100 | €300,000 | €300,000 | = | 0.0% |
| Uncalled capital | 101 | €225,000 | €225,000 | = | 0.0% |
| Reserves | 13 | €30,000 | €30,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €30,000 | €30,000 | = | 0.0% |
| Legal reserve | 130 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €99,390 | €106,681 | +€7,292 | +7.3% |
| Amounts payable | 17/49 | €5,415,603 | €3,440,134 | -€2.0m | -36.5% |
| Amounts payable within one year | 42/48 | €3,802,030 | €2,682,264 | -€1.1m | -29.5% |
| Financial debts | 43 | €2,440,504 | €1,480,590 | -€959,914 | -39.3% |
| Credit institutions | 430/8 | €2,440,504 | €1,480,590 | -€959,914 | -39.3% |
| Trade debts | 44 | €13,062 | €45,394 | +€32,332 | +247.5% |
| Suppliers | 440/4 | €13,062 | €45,394 | +€32,332 | +247.5% |
| Advances received on contracts in progress | 46 | €686,920 | €245,147 | -€441,773 | -64.3% |
| Taxes, remuneration and social security | 45 | €63,523 | €1,364 | -€62,159 | -97.9% |
| Taxes | 450/3 | €63,523 | €1,364 | -€62,159 | -97.9% |
| Other amounts payable | 47/48 | €598,020 | €909,770 | +€311,749 | +52.1% |
| Accrued charges and deferred income | 492/3 | €1,613,573 | €757,870 | -€855,703 | -53.0% |
| Other operating charges | 640/8 | €2,147 | €4,780 | +€2,633 | +122.6% |
| Gross operating margin | 9900 | €11,003 | €50,463 | +€39,460 | +358.6% |
| Operating profit (loss) | 9901 | €8,856 | €45,684 | +€36,827 | +415.8% |
| Financial income | 75/76B | €0 | €90 | +€90 | +896500.0% |
| Recurring financial income | 75 | €0 | €90 | +€90 | +896500.0% |
| Financial charges | 65/66B | €13,213 | €37,413 | +€24,200 | +183.1% |
| Recurring financial charges | 65 | €13,213 | €37,413 | +€24,200 | +183.1% |
| Profit (loss) for the period before taxes | 9903 | -€4,357 | €8,360 | +€12,717 | |
| Income taxes | 67/77 | €202 | €1,068 | +€866 | +429.3% |
| Profit (loss) for the period | 9904 | -€4,559 | €7,292 | +€11,851 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,559 | €7,292 | +€11,851 |
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 4 October 2026 via checked.be.