Le Bivouac: what changed
What changed
Le Bivouac
NACE 86.104, Human health activities
filed annual accounts (NBB)
Net result for the year
€46,260
2024 · €48,843-€2,583
Equity
€3.1m
2024 · €3.0m+€46,260
Cash
€3.2m
2024 · €2.3m+€925,247
Balance sheet total
€5.1m
2024 · €5.2m-€95,114
Largest movements
Assets
- Current investments -€1.1m
no longer reported in 2025 (was €1.1m)
- Cash +€925,247
up €925,247 (+40.8%), from €2.3m to €3.2m
mainly Current investments (+€1.1m) and Accrued charges and deferred income (+€154,341)
- Receivables within one year +€135,941
up €135,941 (+53.8%), from €252,529 to €388,470
of which Other amounts receivable: +€149,904
Equity and liabilities
- Trade debts -€258,912
down €258,912 (-37.8%), from €684,879 to €425,967
- Accrued charges and deferred income +€154,341
new in 2025: €154,341
- Debts after one year -€52,326
down €52,326 (-4.0%), from €1.3m to €1.3m
of which Financial debts: -€52,326
Income statement
- Gross operating margin +€104,625
up €104,625 (+13.4%), from €782,783 to €887,408
- Turnover +€100,531
up €100,531 (+8.6%), from €1.2m to €1.3m
- Staff costs +€43,981
up €43,981 (+5.9%), from €748,618 to €792,599
- Financial income -€27,034
down €27,034 (-30.6%), from €88,390 to €61,356
of which Non-recurring financial income: -€15,894
- Financial charges +€20,029
up €20,029 (+54.8%), from €36,530 to €56,559
of which Financial charges: +€27,003
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€48,843
Gross operating margin
+€104,625
Staff costs
-€43,981
Depreciation
-€5,647
Other operating charges
-€10,517
Financial income
-€27,034
Financial charges
-€20,029
Result 2025
€46,260
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€145,197
Investment
+€1.1m
Financing
-€50,798
Cash 2024
€2.3m
From operations (derived)
-€145,197
Net result for the year
+€46,260
Depreciation
+€39,740
Receivables within one year
-€135,941
Deferred charges and accrued income
-€4,680
Trade debts
-€258,912
Tax, wage and social debts
+€13,995
Accrued charges and deferred income
+€154,341
Investment (derived)
+€1.1m
Investment in fixed assets (net)
-€1,756
Current investments
+€1.1m
Financing
-€50,798
Debts after one year
-€52,326
Current portion of long-term debt
+€1,528
Cash 2025
€3.2m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,203,440 | €5,108,326 | -€95,114 | -1.8% |
| Fixed assets | 21/28 | €1,559,408 | €1,521,424 | -€37,984 | -2.4% |
| Intangible fixed assets | 21 | €6,756 | €2,889 | -€3,867 | -57.2% |
| Tangible fixed assets | 22/27 | €1,551,774 | €1,517,657 | -€34,117 | -2.2% |
| Land and buildings | 22 | €132,388 | €114,958 | -€17,430 | -13.2% |
| Plant, machinery and equipment | 23 | €1,151 | €863 | -€288 | -25.0% |
| Furniture and vehicles | 24 | €56,307 | €39,908 | -€16,399 | -29.1% |
| Assets under construction and advance payments | 27 | €1,361,928 | €1,361,928 | = | 0.0% |
| Financial fixed assets | 28 | €878 | €878 | = | 0.0% |
| Current assets | 29/58 | €3,644,032 | €3,586,902 | -€57,130 | -1.6% |
| Amounts receivable within one year | 40/41 | €252,529 | €388,470 | +€135,941 | +53.8% |
| Trade receivables | 40 | €252,356 | €238,393 | -€13,963 | -5.5% |
| Other amounts receivable | 41 | €173 | €150,077 | +€149,904 | +86,650% |
| Current investments | 50/53 | €1,122,998 | - | -€1.1m | |
| Cash at bank and in hand | 54/58 | €2,266,122 | €3,191,369 | +€925,247 | +40.8% |
| Deferred charges and accrued income | 490/1 | €2,383 | €7,063 | +€4,680 | +196% |
| Total equity and liabilities | 10/49 | €5,203,440 | €5,108,326 | -€95,114 | -1.8% |
| Equity | 10/15 | €3,030,492 | €3,076,752 | +€46,260 | +1.5% |
| Contributions | 10/11 | €435,714 | €435,714 | = | 0.0% |
| Capital | 10 | €435,714 | €435,714 | = | 0.0% |
| Reserves | 13 | €500,000 | €500,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,094,778 | €2,141,038 | +€46,260 | +2.2% |
| Amounts payable | 17/49 | €2,172,948 | €2,031,574 | -€141,374 | -6.5% |
| Amounts payable after more than one year | 17 | €1,305,759 | €1,253,433 | -€52,326 | -4.0% |
| Financial debts | 170/4 | €1,292,736 | €1,240,410 | -€52,326 | -4.0% |
| Other amounts payable | 178/9 | €13,023 | €13,023 | = | 0.0% |
| Amounts payable within one year | 42/48 | €867,189 | €623,800 | -€243,389 | -28.1% |
| Current portion of amounts payable after more than one year | 42 | €50,798 | €52,326 | +€1,528 | +3.0% |
| Trade debts | 44 | €684,879 | €425,967 | -€258,912 | -37.8% |
| Suppliers | 440/4 | €684,879 | €425,967 | -€258,912 | -37.8% |
| Taxes, remuneration and social security | 45 | €131,512 | €145,507 | +€13,995 | +10.6% |
| Taxes | 450/3 | €20,662 | €29,730 | +€9,068 | +43.9% |
| Remuneration and social security | 454/9 | €110,850 | €115,777 | +€4,927 | +4.4% |
| Accrued charges and deferred income | 492/3 | - | €154,341 | +€154,341 | |
| Turnover | 70 | €1,167,134 | €1,267,665 | +€100,531 | +8.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €416,590 | €408,620 | -€7,970 | -1.9% |
| Remuneration, social security and pensions | 62 | €748,618 | €792,599 | +€43,981 | +5.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,093 | €39,740 | +€5,647 | +16.6% |
| Other operating charges | 640/8 | €3,089 | €13,606 | +€10,517 | +340% |
| Gross operating margin | 9900 | €782,783 | €887,408 | +€104,625 | +13.4% |
| Operating profit (loss) | 9901 | -€3,017 | €41,463 | +€44,480 | |
| Financial income | 75/76B | €88,390 | €61,356 | -€27,034 | -30.6% |
| Recurring financial income | 75 | €47,614 | €36,474 | -€11,140 | -23.4% |
| Non-recurring financial income | 76B | €40,776 | €24,882 | -€15,894 | -39.0% |
| Financial charges | 65/66B | €36,530 | €56,559 | +€20,029 | +54.8% |
| Recurring financial charges | 65 | €14,026 | €41,029 | +€27,003 | +193% |
| Non-recurring financial charges | 66B | €22,504 | €15,530 | -€6,974 | -31.0% |
| Profit (loss) for the period before taxes | 9903 | €48,843 | €46,260 | -€2,583 | -5.3% |
| Profit (loss) for the period | 9904 | €48,843 | €46,260 | -€2,583 | -5.3% |
| Profit (loss) for the period to be appropriated | 9905 | €48,843 | €46,260 | -€2,583 | -5.3% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.