B.V.E. Entreprise: 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.E. Entreprise
Largest movements
- Tangible fixed assets -€7,945
down €7,945 (-24.4%), from €32,582 to €24,638
of which Plant, machinery and equipment: -€5,418
- Cash +€7,579
up €7,579 (+66.8%), from €11,345 to €18,924
mainly Net result for the year (+€36,850) and Debts after one year (+€9,464)
- Deferred charges and accrued income +€1,922
up €1,922 (+104%), from €1,843 to €3,765
- Stocks and contracts -€1,752
down €1,752 (-7.0%), from €25,087 to €23,335
- Profit (loss) carried forward -€13,150
down €13,150 (-96.0%), from €13,704 to €554
- Debts after one year +€9,464
up €9,464 (+33.3%), from €28,406 to €37,871
- Tax, wage and social debts +€6,657
up €6,657 (+70.3%), from €9,464 to €16,121
of which Taxes: +€6,714
- Trade debts -€2,837
down €2,837 (-26.6%), from €10,655 to €7,818
- Short-term financial debts -€2,748
down €2,748 (-79.5%), from €3,454 to €706
- Staff costs -€20,013
no longer reported in 2025 (was €20,013)
- Financial income +€5,220
up €5,220 (+3,435%), from €152 to €5,372
- Taxes +€2,602
up €2,602 (+35.0%), from €7,430 to €10,032
- Financial charges +€2,236
up €2,236 (+30.9%), from €7,243 to €9,479
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 | €96,187 | €96,023 | -€164 | -0.2% |
| Fixed assets | 21/28 | €52,032 | €43,638 | -€8,395 | -16.1% |
| Tangible fixed assets | 22/27 | €32,582 | €24,638 | -€7,945 | -24.4% |
| Plant, machinery and equipment | 23 | €15,320 | €9,902 | -€5,418 | -35.4% |
| Furniture and vehicles | 24 | €849 | €459 | -€389 | -45.9% |
| Other tangible fixed assets | 26 | €16,414 | €14,276 | -€2,138 | -13.0% |
| Financial fixed assets | 28 | €19,450 | €19,000 | -€450 | -2.3% |
| Current assets | 29/58 | €44,155 | €52,385 | +€8,230 | +18.6% |
| Stocks and contracts in progress | 3 | €25,087 | €23,335 | -€1,752 | -7.0% |
| Stocks | 30/36 | €25,087 | €23,335 | -€1,752 | -7.0% |
| Amounts receivable within one year | 40/41 | €5,880 | €6,361 | +€481 | +8.2% |
| Trade receivables | 40 | €5,880 | €1,361 | -€4,519 | -76.8% |
| Other amounts receivable | 41 | - | €5,000 | +€5,000 | |
| Cash at bank and in hand | 54/58 | €11,345 | €18,924 | +€7,579 | +66.8% |
| Deferred charges and accrued income | 490/1 | €1,843 | €3,765 | +€1,922 | +104% |
| Total equity and liabilities | 10/49 | €96,187 | €96,023 | -€164 | -0.2% |
| Equity | 10/15 | €34,164 | €21,014 | -€13,150 | -38.5% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,704 | €554 | -€13,150 | -96.0% |
| Amounts payable | 17/49 | €62,023 | €75,009 | +€12,986 | +20.9% |
| Amounts payable after more than one year | 17 | €28,406 | €37,871 | +€9,464 | +33.3% |
| Financial debts | 170/4 | €28,406 | €37,871 | +€9,464 | +33.3% |
| Amounts payable within one year | 42/48 | €33,617 | €36,097 | +€2,480 | +7.4% |
| Current portion of amounts payable after more than one year | 42 | €9,299 | €10,931 | +€1,632 | +17.5% |
| Financial debts | 43 | €3,454 | €706 | -€2,748 | -79.5% |
| Credit institutions | 430/8 | €3,454 | €706 | -€2,748 | -79.5% |
| Trade debts | 44 | €10,655 | €7,818 | -€2,837 | -26.6% |
| Suppliers | 440/4 | €10,655 | €7,818 | -€2,837 | -26.6% |
| Taxes, remuneration and social security | 45 | €9,464 | €16,121 | +€6,657 | +70.3% |
| Taxes | 450/3 | €7,959 | €14,673 | +€6,714 | +84.4% |
| Remuneration and social security | 454/9 | €1,505 | €1,448 | -€57 | -3.8% |
| Other amounts payable | 47/48 | €745 | €521 | -€224 | -30.1% |
| Accrued charges and deferred income | 492/3 | - | €1,041 | +€1,041 | |
| Remuneration, social security and pensions | 62 | €20,013 | - | -€20,013 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,657 | €8,347 | -€310 | -3.6% |
| Other operating charges | 640/8 | €984 | €1,140 | +€157 | +15.9% |
| Non-recurring operating charges | 66A | €339 | - | -€339 | |
| Gross operating margin | 9900 | €60,912 | €60,476 | -€437 | -0.7% |
| Operating profit (loss) | 9901 | €30,920 | €50,988 | +€20,068 | +64.9% |
| Financial income | 75/76B | €152 | €5,372 | +€5,220 | +3,435% |
| Recurring financial income | 75 | €152 | €5,372 | +€5,220 | +3,435% |
| Financial charges | 65/66B | €7,243 | €9,479 | +€2,236 | +30.9% |
| Recurring financial charges | 65 | €7,243 | €9,479 | +€2,236 | +30.9% |
| Profit (loss) for the period before taxes | 9903 | €23,829 | €46,882 | +€23,053 | +96.7% |
| Income taxes | 67/77 | €7,430 | €10,032 | +€2,602 | +35.0% |
| Profit (loss) for the period | 9904 | €16,398 | €36,850 | +€20,452 | +125% |
| Profit (loss) for the period to be appropriated | 9905 | €16,398 | €36,850 | +€20,452 | +125% |
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 29 October 2026 via checked.be.