BUON VIVERE: 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.
BUON VIVERE
Largest movements
- Stocks and contracts -€446,537
down €446,537 (-61.9%), from €721,553 to €275,016
- Cash +€397,710
up €397,710 (+10,195%), from €3,901 to €401,611
mainly Stocks and contracts (+€446,537) and Net result for the year (+€46,827)
- Other debts -€100,000
down €100,000 (-25.0%), from €400,800 to €300,800
- Reserves +€46,827
up €46,827 (+16.3%), from €286,633 to €333,460
- Gross operating margin +€31,264
up €31,264 (+106%), from €29,590 to €60,854
- Other operating charges -€16,971
down €16,971 (-93.8%), from €18,101 to €1,130
- Taxes +€12,867
new in 2025: €12,867
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 | €732,454 | €679,260 | -€53,194 | -7.3% |
| Current assets | 29/58 | €732,454 | €679,260 | -€53,194 | -7.3% |
| Stocks and contracts in progress | 3 | €721,553 | €275,016 | -€446,537 | -61.9% |
| Stocks | 30/36 | €721,553 | €275,016 | -€446,537 | -61.9% |
| Amounts receivable within one year | 40/41 | €7,000 | €2,633 | -€4,367 | -62.4% |
| Other amounts receivable | 41 | €7,000 | €2,633 | -€4,367 | -62.4% |
| Cash at bank and in hand | 54/58 | €3,901 | €401,611 | +€397,710 | +10,195% |
| Total equity and liabilities | 10/49 | €732,454 | €679,260 | -€53,194 | -7.3% |
| Equity | 10/15 | €331,633 | €378,460 | +€46,827 | +14.1% |
| Contributions | 10/11 | €45,000 | €45,000 | = | 0.0% |
| Reserves | 13 | €286,633 | €333,460 | +€46,827 | +16.3% |
| Distributable reserves | 133 | €286,633 | €333,460 | +€46,827 | +16.3% |
| Amounts payable | 17/49 | €400,821 | €300,800 | -€100,022 | -25.0% |
| Amounts payable within one year | 42/48 | €400,821 | €300,800 | -€100,022 | -25.0% |
| Trade debts | 44 | €22 | - | -€22 | |
| Suppliers | 440/4 | €22 | - | -€22 | |
| Other amounts payable | 47/48 | €400,800 | €300,800 | -€100,000 | -25.0% |
| Other operating charges | 640/8 | €18,101 | €1,130 | -€16,971 | -93.8% |
| Gross operating margin | 9900 | €29,590 | €60,854 | +€31,264 | +106% |
| Operating profit (loss) | 9901 | €11,489 | €59,724 | +€48,235 | +420% |
| Financial charges | 65/66B | €30 | €30 | = | 0.0% |
| Recurring financial charges | 65 | €30 | €30 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €11,459 | €59,694 | +€48,235 | +421% |
| Income taxes | 67/77 | - | €12,867 | +€12,867 | |
| Profit (loss) for the period | 9904 | €11,459 | €46,827 | +€35,369 | +309% |
| Profit (loss) for the period to be appropriated | 9905 | €11,459 | €46,827 | +€35,369 | +309% |
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 22 October 2026 via checked.be.