B&V BUILD MANAGEMENT: 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.
B&V BUILD MANAGEMENT
Largest movements
- Cash +€309,096
up €309,096 (+86.9%), from €355,641 to €664,737
mainly Net result for the year (+€202,694) and Trade debts (+€106,891)
- Receivables within one year -€75,839
down €75,839 (-7.8%), from €971,684 to €895,846
of which Trade receivables: -€76,105
- Trade debts +€106,891
up €106,891 (+41.2%), from €259,513 to €366,404
- Accrued charges and deferred income +€87,125
up €87,125 (+56.8%), from €153,519 to €240,644
- Other debts +€54,210
up €54,210 (+29.4%), from €184,339 to €238,550
- Reserves -€35,856
down €35,856 (-3.6%), from €991,222 to €955,366
of which Distributable reserves: -€35,856
- Gross operating margin +€29,712
up €29,712 (+11.2%), from €264,659 to €294,371
- Financial income -€14,154
down €14,154 (-49.6%), from €28,514 to €14,360
- Taxes +€6,699
up €6,699 (+8.2%), from €82,153 to €88,852
- Depreciation -€4,805
down €4,805 (-31.4%), from €15,299 to €10,494
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 | €1,625,508 | €1,848,793 | +€223,285 | +13.7% |
| Fixed assets | 21/28 | €294,698 | €285,855 | -€8,842 | -3.0% |
| Tangible fixed assets | 22/27 | €294,569 | €285,726 | -€8,842 | -3.0% |
| Land and buildings | 22 | €291,119 | €283,225 | -€7,894 | -2.7% |
| Furniture and vehicles | 24 | €3,450 | €2,501 | -€948 | -27.5% |
| Financial fixed assets | 28 | €129 | €129 | = | 0.0% |
| Current assets | 29/58 | €1,330,810 | €1,562,938 | +€232,127 | +17.4% |
| Stocks and contracts in progress | 3 | €3,485 | €2,355 | -€1,130 | -32.4% |
| Stocks | 30/36 | €3,485 | €2,355 | -€1,130 | -32.4% |
| Amounts receivable within one year | 40/41 | €971,684 | €895,846 | -€75,839 | -7.8% |
| Trade receivables | 40 | €713,003 | €636,898 | -€76,105 | -10.7% |
| Other amounts receivable | 41 | €258,681 | €258,948 | +€267 | +0.1% |
| Cash at bank and in hand | 54/58 | €355,641 | €664,737 | +€309,096 | +86.9% |
| Total equity and liabilities | 10/49 | €1,625,508 | €1,848,793 | +€223,285 | +13.7% |
| Equity | 10/15 | €997,422 | €961,566 | -€35,856 | -3.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €991,222 | €955,366 | -€35,856 | -3.6% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €991,222 | €955,366 | -€35,856 | -3.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €628,086 | €887,227 | +€259,141 | +41.3% |
| Amounts payable within one year | 42/48 | €474,567 | €646,583 | +€172,016 | +36.2% |
| Financial debts | 43 | €10,145 | €16,923 | +€6,778 | +66.8% |
| Credit institutions | 430/8 | €10,145 | €16,923 | +€6,778 | +66.8% |
| Trade debts | 44 | €259,513 | €366,404 | +€106,891 | +41.2% |
| Suppliers | 440/4 | €259,513 | €366,404 | +€106,891 | +41.2% |
| Taxes, remuneration and social security | 45 | €20,569 | €24,706 | +€4,137 | +20.1% |
| Taxes | 450/3 | €20,569 | €24,706 | +€4,137 | +20.1% |
| Other amounts payable | 47/48 | €184,339 | €238,550 | +€54,210 | +29.4% |
| Accrued charges and deferred income | 492/3 | €153,519 | €240,644 | +€87,125 | +56.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,299 | €10,494 | -€4,805 | -31.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €1,970 | €3,205 | +€1,236 | +62.7% |
| Gross operating margin | 9900 | €264,659 | €294,371 | +€29,712 | +11.2% |
| Operating profit (loss) | 9901 | €247,391 | €280,672 | +€33,281 | +13.5% |
| Financial income | 75/76B | €28,514 | €14,360 | -€14,154 | -49.6% |
| Recurring financial income | 75 | €28,514 | €14,360 | -€14,154 | -49.6% |
| Financial charges | 65/66B | €4,888 | €3,486 | -€1,402 | -28.7% |
| Recurring financial charges | 65 | €4,888 | €3,486 | -€1,402 | -28.7% |
| Profit (loss) for the period before taxes | 9903 | €271,017 | €291,546 | +€20,529 | +7.6% |
| Income taxes | 67/77 | €82,153 | €88,852 | +€6,699 | +8.2% |
| Profit (loss) for the period | 9904 | €188,865 | €202,694 | +€13,829 | +7.3% |
| Profit (loss) for the period to be appropriated | 9905 | €188,865 | €202,694 | +€13,829 | +7.3% |
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 21 October 2026 via checked.be.