B&V Concept: 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.
B&V Concept
Largest movements
- Receivables within one year -€49,009
down €49,009 (-88.0%), from €55,674 to €6,665
of which Trade receivables: -€36,500
- Cash +€4,384
up €4,384 (+301.5%), from €1,454 to €5,838
mainly Receivables within one year (+€49,009) and Depreciation (+€2,360)
- Tangible fixed assets +€979
up €979 (+27.3%), from €3,588 to €4,567
- Trade debts -€24,600
down €24,600 (-69.2%), from €35,571 to €10,972
- Profit (loss) carried forward -€12,034
down €12,034 (-113.4%), from -€10,616 to -€22,651
- Other debts -€7,535
down €7,535 (-65.7%), from €11,475 to €3,940
- Gross operating margin -€1,938
down €1,938 (-3.6%), from €54,377 to €52,439
- Staff costs -€1,600
down €1,600 (-2.6%), from €62,355 to €60,755
- Financial income -€707
down €707 (-100.0%), from €707 to €0
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 | €61,216 | €17,070 | -€44,146 | -72.1% |
| Fixed assets | 21/28 | €4,088 | €4,567 | +€479 | +11.7% |
| Tangible fixed assets | 22/27 | €3,588 | €4,567 | +€979 | +27.3% |
| Furniture and vehicles | 24 | €3,588 | €4,567 | +€979 | +27.3% |
| Financial fixed assets | 28 | €500 | - | -€500 | |
| Current assets | 29/58 | €57,128 | €12,503 | -€44,625 | -78.1% |
| Amounts receivable within one year | 40/41 | €55,674 | €6,665 | -€49,009 | -88.0% |
| Trade receivables | 40 | €41,519 | €5,019 | -€36,500 | -87.9% |
| Other amounts receivable | 41 | €14,156 | €1,646 | -€12,509 | -88.4% |
| Cash at bank and in hand | 54/58 | €1,454 | €5,838 | +€4,384 | +301.5% |
| Total equity and liabilities | 10/49 | €61,216 | €17,070 | -€44,146 | -72.1% |
| Equity | 10/15 | €5,107 | -€6,928 | -€12,034 | |
| Contributions | 10/11 | €7,440 | €7,440 | = | 0.0% |
| Reserves | 13 | €8,283 | €8,283 | = | 0.0% |
| Distributable reserves | 133 | €8,283 | €8,283 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,616 | -€22,651 | -€12,034 | -113.4% |
| Amounts payable | 17/49 | €56,109 | €23,998 | -€32,111 | -57.2% |
| Amounts payable within one year | 42/48 | €56,109 | €23,998 | -€32,111 | -57.2% |
| Trade debts | 44 | €35,571 | €10,972 | -€24,600 | -69.2% |
| Suppliers | 440/4 | €35,571 | €10,972 | -€24,600 | -69.2% |
| Taxes, remuneration and social security | 45 | €9,063 | €9,087 | +€23 | +0.3% |
| Taxes | 450/3 | €145 | €386 | +€241 | +166.6% |
| Remuneration and social security | 454/9 | €8,919 | €8,700 | -€218 | -2.4% |
| Other amounts payable | 47/48 | €11,475 | €3,940 | -€7,535 | -65.7% |
| Remuneration, social security and pensions | 62 | €62,355 | €60,755 | -€1,600 | -2.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,127 | €2,360 | +€233 | +11.0% |
| Other operating charges | 640/8 | €958 | €969 | +€11 | +1.1% |
| Gross operating margin | 9900 | €54,377 | €52,439 | -€1,938 | -3.6% |
| Operating profit (loss) | 9901 | -€11,063 | -€11,644 | -€581 | -5.3% |
| Financial income | 75/76B | €707 | €0 | -€707 | -100.0% |
| Recurring financial income | 75 | €707 | €0 | -€707 | -100.0% |
| Financial charges | 65/66B | €260 | €391 | +€130 | +50.0% |
| Recurring financial charges | 65 | €260 | €391 | +€130 | +50.0% |
| Profit (loss) for the period before taxes | 9903 | -€10,616 | -€12,034 | -€1,418 | -13.4% |
| Profit (loss) for the period | 9904 | -€10,616 | -€12,034 | -€1,418 | -13.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,616 | -€12,034 | -€1,418 | -13.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.