B&V ADVIESGROEP: what changed
What changed
B&V ADVIESGROEP
NACE 66.220, Insurance agents and brokers
filed annual accounts (NBB)
Net result for the year
€41,228
2024 · €15,260+€25,968
Equity
€143,262
2024 · €102,034+€41,228
Cash
€4,897
2024 · €11,105-€6,209
Balance sheet total
€859,155
2024 · €1.0m-€154,771
Largest movements
Assets
- Receivables within one year -€229,615
down €229,615 (-45.4%), from €505,258 to €275,643
of which Trade receivables: -€254,959
- Deferred charges and accrued income +€177,890
up €177,890 (+600%), from €29,628 to €207,518
- Intangible fixed assets -€92,866
down €92,866 (-21.2%), from €437,644 to €344,778
Equity and liabilities
- Advances received -€87,201
down €87,201 (-42.4%), from €205,437 to €118,236
- Debts after one year -€80,057
down €80,057 (-18.7%), from €428,603 to €348,546
- Profit (loss) carried forward +€41,228
up €41,228 (+60.3%), from -€68,415 to -€27,187
- Tax, wage and social debts -€19,768
down €19,768 (-53.8%), from €36,733 to €16,965
of which Remuneration and social security: -€19,627
- Other debts -€19,737
down €19,737 (-30.2%), from €65,455 to €45,718
Income statement
- Staff costs -€31,454
down €31,454 (-12.7%), from €246,859 to €215,405
- Financial charges -€9,857
down €9,857 (-52.6%), from €18,727 to €8,871
- Gross operating margin -€5,394
down €5,394 (-1.4%), from €390,887 to €385,494
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
€15,260
Gross operating margin
-€5,394
Staff costs
+€31,454
Depreciation
-€1,059
Other operating charges
-€1,842
Other operating items
-€3,280
Financial income
-€1,116
Financial charges
+€9,857
Taxes
-€2,652
Result 2025
€41,228
raises the resultlowers the resultnot broken down further in the accounts
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
+€77,920
Investment
-€10,974
Financing
-€73,154
Cash 2024
€11,105
From operations (derived)
+€77,920
Net result for the year
+€41,228
Depreciation
+€107,811
Receivables within one year
+€229,615
Deferred charges and accrued income
-€177,890
Trade debts
+€4,147
Tax, wage and social debts
-€19,768
Advances received
-€87,201
Other debts
-€19,737
Accrued charges and deferred income
-€286
Investment (derived)
-€10,974
Investment in fixed assets (net)
-€10,974
Financing
-€73,154
Debts after one year
-€80,057
Current portion of long-term debt
+€5,605
Short-term financial debts
+€1,298
Cash 2025
€4,897
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,013,926 | €859,155 | -€154,771 | -15.3% |
| Fixed assets | 21/28 | €467,935 | €371,098 | -€96,837 | -20.7% |
| Intangible fixed assets | 21 | €437,644 | €344,778 | -€92,866 | -21.2% |
| Tangible fixed assets | 22/27 | €29,991 | €26,020 | -€3,971 | -13.2% |
| Land and buildings | 22 | €1,948 | €1,667 | -€281 | -14.4% |
| Plant, machinery and equipment | 23 | €2,121 | €3,462 | +€1,341 | +63.2% |
| Furniture and vehicles | 24 | €13,495 | €13,193 | -€302 | -2.2% |
| Other tangible fixed assets | 26 | €12,427 | €7,697 | -€4,730 | -38.1% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €545,992 | €488,058 | -€57,934 | -10.6% |
| Amounts receivable within one year | 40/41 | €505,258 | €275,643 | -€229,615 | -45.4% |
| Trade receivables | 40 | €504,856 | €249,897 | -€254,959 | -50.5% |
| Other amounts receivable | 41 | €402 | €25,746 | +€25,344 | +6,311% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €11,105 | €4,897 | -€6,209 | -55.9% |
| Deferred charges and accrued income | 490/1 | €29,628 | €207,518 | +€177,890 | +600% |
| Total equity and liabilities | 10/49 | €1,013,926 | €859,155 | -€154,771 | -15.3% |
| Equity | 10/15 | €102,034 | €143,262 | +€41,228 | +40.4% |
| Contributions | 10/11 | €162,000 | €162,000 | = | 0.0% |
| Capital | 10 | €162,000 | €162,000 | = | 0.0% |
| Issued capital | 100 | €162,000 | €162,000 | = | 0.0% |
| Reserves | 13 | €8,449 | €8,449 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,905 | €5,905 | = | 0.0% |
| Legal reserve | 130 | €5,905 | €5,905 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,317 | €2,317 | = | 0.0% |
| Distributable reserves | 133 | €226 | €226 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€68,415 | -€27,187 | +€41,228 | +60.3% |
| Amounts payable | 17/49 | €911,892 | €715,893 | -€195,999 | -21.5% |
| Amounts payable after more than one year | 17 | €428,603 | €348,546 | -€80,057 | -18.7% |
| Financial debts | 170/4 | €428,603 | €348,546 | -€80,057 | -18.7% |
| Amounts payable within one year | 42/48 | €481,780 | €366,124 | -€115,656 | -24.0% |
| Current portion of amounts payable after more than one year | 42 | €96,620 | €102,225 | +€5,605 | +5.8% |
| Financial debts | 43 | €0 | €1,298 | +€1,298 | |
| Credit institutions | 430/8 | €0 | €1,298 | +€1,298 | |
| Trade debts | 44 | €77,535 | €81,683 | +€4,147 | +5.3% |
| Suppliers | 440/4 | €77,535 | €81,683 | +€4,147 | +5.3% |
| Advances received on contracts in progress | 46 | €205,437 | €118,236 | -€87,201 | -42.4% |
| Taxes, remuneration and social security | 45 | €36,733 | €16,965 | -€19,768 | -53.8% |
| Taxes | 450/3 | €5,955 | €5,813 | -€142 | -2.4% |
| Remuneration and social security | 454/9 | €30,779 | €11,152 | -€19,627 | -63.8% |
| Other amounts payable | 47/48 | €65,455 | €45,718 | -€19,737 | -30.2% |
| Accrued charges and deferred income | 492/3 | €1,509 | €1,223 | -€286 | -19.0% |
| Non-recurring operating income | 76A | €5,029 | €22,913 | +€17,884 | +356% |
| Remuneration, social security and pensions | 62 | €246,859 | €215,405 | -€31,454 | -12.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €106,752 | €107,811 | +€1,059 | +1.0% |
| Other operating charges | 640/8 | €5,617 | €7,459 | +€1,842 | +32.8% |
| Non-recurring operating charges | 66A | - | €3,280 | +€3,280 | |
| Gross operating margin | 9900 | €390,887 | €385,494 | -€5,394 | -1.4% |
| Operating profit (loss) | 9901 | €31,659 | €51,538 | +€19,879 | +62.8% |
| Financial income | 75/76B | €2,988 | €1,872 | -€1,116 | -37.3% |
| Recurring financial income | 75 | €2,988 | €1,872 | -€1,116 | -37.3% |
| Financial charges | 65/66B | €18,727 | €8,871 | -€9,857 | -52.6% |
| Recurring financial charges | 65 | €18,727 | €8,871 | -€9,857 | -52.6% |
| Profit (loss) for the period before taxes | 9903 | €15,919 | €44,540 | +€28,620 | +180% |
| Income taxes | 67/77 | €659 | €3,311 | +€2,652 | +402% |
| Profit (loss) for the period | 9904 | €15,260 | €41,228 | +€25,968 | +170% |
| Profit (loss) for the period to be appropriated | 9905 | €15,260 | €41,228 | +€25,968 | +170% |
Next steps
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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 2 November 2026 via checked.be.