B.V. CONSULTING: 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. CONSULTING
Largest movements
- Cash +€24,803
up €24,803 (+75.5%), from €32,854 to €57,657
mainly Net result for the year (+€36,713) and Tax, wage and social debts (+€11,464)
- Receivables within one year +€23,629
up €23,629 (+259%), from €9,109 to €32,738
of which Trade receivables: +€22,150
- Tangible fixed assets +€1,081
new in 2025: €1,081
- Profit (loss) carried forward +€36,713
up €36,713 (+152%), from €24,209 to €60,922
- Tax, wage and social debts +€11,464
up €11,464 (+80.8%), from €14,197 to €25,661
- Trade debts +€1,470
up €1,470 (+264%), from €557 to €2,027
- Gross operating margin +€15,299
up €15,299 (+48.3%), from €31,654 to €46,953
- Taxes +€3,490
up €3,490 (+55.6%), from €6,273 to €9,763
- Other operating charges -€656
down €656 (-57.8%), from €1,135 to €479
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 | €41,963 | €91,611 | +€49,648 | +118% |
| Fixed assets | 21/28 | - | €1,081 | +€1,081 | |
| Tangible fixed assets | 22/27 | - | €1,081 | +€1,081 | |
| Furniture and vehicles | 24 | - | €1,081 | +€1,081 | |
| Current assets | 29/58 | €41,963 | €90,529 | +€48,566 | +116% |
| Amounts receivable within one year | 40/41 | €9,109 | €32,738 | +€23,629 | +259% |
| Trade receivables | 40 | €9,075 | €31,225 | +€22,150 | +244% |
| Other amounts receivable | 41 | €34 | €1,513 | +€1,479 | +4,312% |
| Cash at bank and in hand | 54/58 | €32,854 | €57,657 | +€24,803 | +75.5% |
| Deferred charges and accrued income | 490/1 | - | €134 | +€134 | |
| Total equity and liabilities | 10/49 | €41,963 | €91,611 | +€49,648 | +118% |
| Equity | 10/15 | €27,209 | €63,922 | +€36,713 | +135% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,209 | €60,922 | +€36,713 | +152% |
| Amounts payable | 17/49 | €14,754 | €27,689 | +€12,935 | +87.7% |
| Amounts payable within one year | 42/48 | €14,754 | €27,689 | +€12,935 | +87.7% |
| Trade debts | 44 | €557 | €2,027 | +€1,470 | +264% |
| Suppliers | 440/4 | €557 | €2,027 | +€1,470 | +264% |
| Taxes, remuneration and social security | 45 | €14,197 | €25,661 | +€11,464 | +80.8% |
| Taxes | 450/3 | €14,197 | €25,661 | +€11,464 | +80.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €17 | +€17 | |
| Other operating charges | 640/8 | €1,135 | €479 | -€656 | -57.8% |
| Gross operating margin | 9900 | €31,654 | €46,953 | +€15,299 | +48.3% |
| Operating profit (loss) | 9901 | €30,519 | €46,457 | +€15,938 | +52.2% |
| Financial income | 75/76B | - | €93 | +€93 | |
| Recurring financial income | 75 | - | €93 | +€93 | |
| Financial charges | 65/66B | €37 | €74 | +€37 | +98.2% |
| Recurring financial charges | 65 | €37 | €74 | +€37 | +98.2% |
| Profit (loss) for the period before taxes | 9903 | €30,482 | €46,476 | +€15,994 | +52.5% |
| Income taxes | 67/77 | €6,273 | €9,763 | +€3,490 | +55.6% |
| Profit (loss) for the period | 9904 | €24,209 | €36,713 | +€12,504 | +51.7% |
| Profit (loss) for the period to be appropriated | 9905 | €24,209 | €36,713 | +€12,504 | +51.7% |
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 17 October 2026 via checked.be.