BivinsCare: 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.
BivinsCare
Largest movements
- Financial fixed assets +€140,000
new in 2024: €140,000
- Cash -€48,573
down €48,573 (-72.8%), from €66,684 to €18,111
mainly Investment in fixed assets (net) (-€177,000) and Receivables after one year (-€12,825)
- Tangible fixed assets +€35,530
new in 2024: €35,530
- Receivables after one year +€12,825
new in 2024: €12,825
- Receivables within one year -€5,331
down €5,331 (-31.4%), from €16,954 to €11,623
of which Trade receivables: -€10,906
- Profit (loss) carried forward +€48,809
up €48,809 (+79.8%), from €61,139 to €109,949
- Other debts +€36,959
up €36,959 (+2,769%), from €1,335 to €38,294
- Debts after one year +€28,998
new in 2024: €28,998
- Tax, wage and social debts +€14,616
up €14,616 (+84.8%), from €17,245 to €31,861
- Current portion of long-term debt +€7,443
new in 2024: €7,443
- Gross operating margin -€12,258
down €12,258 (-15.1%), from €81,260 to €69,001
- Taxes -€2,788
down €2,788 (-16.4%), from €16,975 to €14,187
- Financial charges +€1,792
up €1,792 (+935%), from €192 to €1,984
- Other operating charges +€906
up €906 (+104%), from €871 to €1,777
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €83,747 | €220,032 | +€136,285 | +163% |
| Fixed assets | 21/28 | - | €175,530 | +€175,530 | |
| Tangible fixed assets | 22/27 | - | €35,530 | +€35,530 | |
| Furniture and vehicles | 24 | - | €35,530 | +€35,530 | |
| Financial fixed assets | 28 | - | €140,000 | +€140,000 | |
| Current assets | 29/58 | €83,747 | €44,502 | -€39,245 | -46.9% |
| Amounts receivable after more than one year | 29 | - | €12,825 | +€12,825 | |
| Other amounts receivable | 291 | - | €12,825 | +€12,825 | |
| Stocks and contracts in progress | 3 | €109 | €0 | -€109 | -100% |
| Stocks | 30/36 | €109 | €0 | -€109 | -100% |
| Amounts receivable within one year | 40/41 | €16,954 | €11,623 | -€5,331 | -31.4% |
| Trade receivables | 40 | €16,954 | €6,048 | -€10,906 | -64.3% |
| Other amounts receivable | 41 | - | €5,575 | +€5,575 | |
| Cash at bank and in hand | 54/58 | €66,684 | €18,111 | -€48,573 | -72.8% |
| Deferred charges and accrued income | 490/1 | - | €1,944 | +€1,944 | |
| Total equity and liabilities | 10/49 | €83,747 | €220,032 | +€136,285 | +163% |
| Equity | 10/15 | €64,139 | €112,949 | +€48,809 | +76.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €61,139 | €109,949 | +€48,809 | +79.8% |
| Amounts payable | 17/49 | €19,608 | €107,084 | +€87,476 | +446% |
| Amounts payable after more than one year | 17 | - | €28,998 | +€28,998 | |
| Financial debts | 170/4 | - | €28,998 | +€28,998 | |
| Amounts payable within one year | 42/48 | €19,608 | €77,968 | +€58,360 | +298% |
| Current portion of amounts payable after more than one year | 42 | - | €7,443 | +€7,443 | |
| Financial debts | 43 | €24 | €62 | +€38 | +160% |
| Credit institutions | 430/8 | €24 | €62 | +€38 | +160% |
| Trade debts | 44 | €1,004 | €308 | -€696 | -69.3% |
| Suppliers | 440/4 | €1,004 | €308 | -€696 | -69.3% |
| Taxes, remuneration and social security | 45 | €17,245 | €31,861 | +€14,616 | +84.8% |
| Taxes | 450/3 | €17,245 | €31,861 | +€14,616 | +84.8% |
| Other amounts payable | 47/48 | €1,335 | €38,294 | +€36,959 | +2,769% |
| Accrued charges and deferred income | 492/3 | - | €118 | +€118 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,250 | €1,470 | +€220 | +17.6% |
| Other operating charges | 640/8 | €871 | €1,777 | +€906 | +104% |
| Gross operating margin | 9900 | €81,260 | €69,001 | -€12,258 | -15.1% |
| Operating profit (loss) | 9901 | €79,138 | €65,754 | -€13,384 | -16.9% |
| Financial income | 75/76B | - | €59 | +€59 | |
| Recurring financial income | 75 | - | €59 | +€59 | |
| Financial charges | 65/66B | €192 | €1,984 | +€1,792 | +935% |
| Recurring financial charges | 65 | €192 | €1,984 | +€1,792 | +935% |
| Profit (loss) for the period before taxes | 9903 | €78,947 | €63,829 | -€15,118 | -19.1% |
| Income taxes | 67/77 | €16,975 | €14,187 | -€2,788 | -16.4% |
| Profit (loss) for the period | 9904 | €61,972 | €49,642 | -€12,330 | -19.9% |
| Profit (loss) for the period to be appropriated | 9905 | €61,972 | €49,642 | -€12,330 | -19.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.