BIVIUM: 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.
BIVIUM
Largest movements
- Cash -€23,560
down €23,560 (-26.1%), from €90,107 to €66,547
mainly Contributions, distributions and other (-€33,782) and Investment in fixed assets (net) (-€16,870)
- Tangible fixed assets +€13,948
up €13,948 (+187.3%), from €7,448 to €21,395
of which Furniture and vehicles: +€15,565
- Receivables within one year -€2,280
down €2,280 (-10.9%), from €20,917 to €18,637
of which Other amounts receivable: -€2,734
- Reserves -€14,453
down €14,453 (-14.8%), from €97,331 to €82,877
of which Distributable reserves: -€14,453
- Tax, wage and social debts -€3,520
down €3,520 (-29.6%), from €11,876 to €8,357
- Trade debts +€3,458
up €3,458 (+105.1%), from €3,292 to €6,750
- Other debts +€2,544
new in 2025: €2,544
- Gross operating margin -€8,833
down €8,833 (-19.3%), from €45,802 to €36,969
- Taxes -€2,066
down €2,066 (-15.1%), from €13,671 to €11,605
- Depreciation -€667
down €667 (-18.6%), from €3,589 to €2,922
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 | €119,899 | €107,929 | -€11,970 | -10.0% |
| Fixed assets | 21/28 | €7,448 | €21,395 | +€13,948 | +187.3% |
| Tangible fixed assets | 22/27 | €7,448 | €21,395 | +€13,948 | +187.3% |
| Plant, machinery and equipment | 23 | €1,825 | €1,752 | -€74 | -4.0% |
| Furniture and vehicles | 24 | €541 | €16,106 | +€15,565 | +2877.3% |
| Other tangible fixed assets | 26 | €5,081 | €3,538 | -€1,543 | -30.4% |
| Current assets | 29/58 | €112,452 | €86,533 | -€25,918 | -23.0% |
| Amounts receivable within one year | 40/41 | €20,917 | €18,637 | -€2,280 | -10.9% |
| Trade receivables | 40 | €16,789 | €17,243 | +€454 | +2.7% |
| Other amounts receivable | 41 | €4,128 | €1,395 | -€2,734 | -66.2% |
| Cash at bank and in hand | 54/58 | €90,107 | €66,547 | -€23,560 | -26.1% |
| Deferred charges and accrued income | 490/1 | €1,428 | €1,350 | -€78 | -5.5% |
| Total equity and liabilities | 10/49 | €119,899 | €107,929 | -€11,970 | -10.0% |
| Equity | 10/15 | €103,531 | €89,077 | -€14,453 | -14.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €97,331 | €82,877 | -€14,453 | -14.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €95,471 | €81,017 | -€14,453 | -15.1% |
| Amounts payable | 17/49 | €16,369 | €18,851 | +€2,483 | +15.2% |
| Amounts payable within one year | 42/48 | €15,169 | €17,651 | +€2,483 | +16.4% |
| Trade debts | 44 | €3,292 | €6,750 | +€3,458 | +105.1% |
| Suppliers | 440/4 | €3,292 | €6,750 | +€3,458 | +105.1% |
| Taxes, remuneration and social security | 45 | €11,876 | €8,357 | -€3,520 | -29.6% |
| Taxes | 450/3 | €11,876 | €8,357 | -€3,520 | -29.6% |
| Other amounts payable | 47/48 | - | €2,544 | +€2,544 | |
| Accrued charges and deferred income | 492/3 | €1,200 | €1,200 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,589 | €2,922 | -€667 | -18.6% |
| Other operating charges | 640/8 | €2,807 | €2,893 | +€86 | +3.1% |
| Gross operating margin | 9900 | €45,802 | €36,969 | -€8,833 | -19.3% |
| Operating profit (loss) | 9901 | €39,405 | €31,154 | -€8,251 | -20.9% |
| Financial income | 75/76B | €8 | €178 | +€170 | +2265.4% |
| Recurring financial income | 75 | €8 | €178 | +€170 | +2265.4% |
| Financial charges | 65/66B | €290 | €398 | +€108 | +37.4% |
| Recurring financial charges | 65 | €290 | €398 | +€108 | +37.4% |
| Profit (loss) for the period before taxes | 9903 | €39,123 | €30,934 | -€8,189 | -20.9% |
| Income taxes | 67/77 | €13,671 | €11,605 | -€2,066 | -15.1% |
| Profit (loss) for the period | 9904 | €25,452 | €19,329 | -€6,123 | -24.1% |
| Profit (loss) for the period to be appropriated | 9905 | €25,452 | €19,329 | -€6,123 | -24.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.