BIVI - CONSULT: 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.
BIVI - CONSULT
Largest movements
- Cash -€29,259
down €29,259 (-14.1%), from €207,233 to €177,973
mainly Net result for the year (-€44,508) and Investment in fixed assets (net) (-€10,807)
- Current investments -€21,944
no longer reported in 2025 (was €21,944)
- Tangible fixed assets +€4,755
up €4,755 (+61.0%), from €7,797 to €12,552
of which Furniture and vehicles: +€7,362
- Receivables within one year -€3,580
down €3,580 (-90.3%), from €3,962 to €383
of which Other amounts receivable: -€2,608
- Profit (loss) carried forward -€44,508
down €44,508, from €8,455 to -€36,053
- Contributions +€13,150
up €13,150 (+26.1%), from €50,326 to €63,476
- Reserves -€13,150
down €13,150 (-7.9%), from €166,454 to €153,304
of which Non-distributable reserves: -€13,150
- Tax, wage and social debts -€5,495
down €5,495 (-78.4%), from €7,008 to €1,513
- Financial charges +€23,977
up €23,977 (+14,891%), from €161 to €24,138
- Financial income -€12,082
down €12,082 (-81.8%), from €14,773 to €2,691
- Gross operating margin +€7,882
up €7,882 (+36.4%), from -€21,645 to -€13,763
- Other operating charges -€2,217
down €2,217 (-77.2%), from €2,871 to €654
- Depreciation -€1,979
down €1,979 (-24.6%), from €8,031 to €6,052
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 | €240,936 | €190,909 | -€50,027 | -20.8% |
| Fixed assets | 21/28 | €7,797 | €12,552 | +€4,755 | +61.0% |
| Tangible fixed assets | 22/27 | €7,797 | €12,552 | +€4,755 | +61.0% |
| Plant, machinery and equipment | 23 | €5,355 | €2,748 | -€2,607 | -48.7% |
| Furniture and vehicles | 24 | €2,442 | €9,804 | +€7,362 | +302% |
| Current assets | 29/58 | €233,139 | €178,356 | -€54,783 | -23.5% |
| Amounts receivable within one year | 40/41 | €3,962 | €383 | -€3,580 | -90.3% |
| Trade receivables | 40 | €972 | - | -€972 | |
| Other amounts receivable | 41 | €2,990 | €383 | -€2,608 | -87.2% |
| Current investments | 50/53 | €21,944 | - | -€21,944 | |
| Cash at bank and in hand | 54/58 | €207,233 | €177,973 | -€29,259 | -14.1% |
| Total equity and liabilities | 10/49 | €240,936 | €190,909 | -€50,027 | -20.8% |
| Equity | 10/15 | €225,234 | €180,726 | -€44,508 | -19.8% |
| Contributions | 10/11 | €50,326 | €63,476 | +€13,150 | +26.1% |
| Reserves | 13 | €166,454 | €153,304 | -€13,150 | -7.9% |
| Non-distributable reserves | 130/1 | €13,150 | - | -€13,150 | |
| Reserves not available under the articles | 1311 | €13,150 | - | -€13,150 | |
| Distributable reserves | 133 | €153,304 | €153,304 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,455 | -€36,053 | -€44,508 | |
| Amounts payable | 17/49 | €15,702 | €10,182 | -€5,519 | -35.2% |
| Amounts payable within one year | 42/48 | €14,419 | €10,182 | -€4,237 | -29.4% |
| Trade debts | 44 | €420 | €2,015 | +€1,595 | +380% |
| Suppliers | 440/4 | €420 | €2,015 | +€1,595 | +380% |
| Advances received on contracts in progress | 46 | €1,301 | - | -€1,301 | |
| Taxes, remuneration and social security | 45 | €7,008 | €1,513 | -€5,495 | -78.4% |
| Taxes | 450/3 | €7,008 | €1,513 | -€5,495 | -78.4% |
| Other amounts payable | 47/48 | €5,691 | €6,655 | +€964 | +16.9% |
| Accrued charges and deferred income | 492/3 | €1,282 | - | -€1,282 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,031 | €6,052 | -€1,979 | -24.6% |
| Other operating charges | 640/8 | €2,871 | €654 | -€2,217 | -77.2% |
| Non-recurring operating charges | 66A | - | €347 | +€347 | |
| Gross operating margin | 9900 | -€21,645 | -€13,763 | +€7,882 | +36.4% |
| Operating profit (loss) | 9901 | -€32,548 | -€20,816 | +€11,732 | +36.0% |
| Financial income | 75/76B | €14,773 | €2,691 | -€12,082 | -81.8% |
| Recurring financial income | 75 | €14,773 | €2,691 | -€12,082 | -81.8% |
| Financial charges | 65/66B | €161 | €24,138 | +€23,977 | +14,891% |
| Recurring financial charges | 65 | €161 | €24,138 | +€23,977 | +14,891% |
| Profit (loss) for the period before taxes | 9903 | -€17,936 | -€42,263 | -€24,326 | -136% |
| Income taxes | 67/77 | €373 | €2,245 | +€1,872 | +502% |
| Profit (loss) for the period | 9904 | -€18,310 | -€44,508 | -€26,198 | -143% |
| Profit (loss) for the period to be appropriated | 9905 | -€18,310 | -€44,508 | -€26,198 | -143% |
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 19 October 2026 via checked.be.