B&V PROPERTIES: 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 PROPERTIES
Largest movements
- Tangible fixed assets -€32,563
down €32,563 (-7.9%), from €414,652 to €382,089
- Cash -€5,667
down €5,667 (-57.4%), from €9,880 to €4,214
mainly Net result for the year (-€48,719) and Debts after one year (-€30,586)
- Profit (loss) carried forward -€48,719
down €48,719 (-20.5%), from -€237,734 to -€286,453
- Other debts +€35,249
up €35,249 (+8.0%), from €441,714 to €476,964
- Debts after one year -€30,586
down €30,586 (-18.3%), from €166,749 to €136,163
- Trade debts +€6,315
up €6,315 (+115.7%), from €5,456 to €11,771
- Taxes +€20,519
new in 2023: €20,519
- Gross operating margin +€4,308
up €4,308 (+28.0%), from €15,380 to €19,688
- Financial charges +€2,113
up €2,113 (+34.9%), from €6,057 to €8,170
- Other operating charges -€456
down €456 (-6.0%), from €7,610 to €7,155
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €424,782 | €387,631 | -€37,151 | -8.7% |
| Fixed assets | 21/28 | €414,902 | €382,339 | -€32,563 | -7.8% |
| Tangible fixed assets | 22/27 | €414,652 | €382,089 | -€32,563 | -7.9% |
| Land and buildings | 22 | €414,652 | €382,089 | -€32,563 | -7.9% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €9,880 | €5,292 | -€4,588 | -46.4% |
| Cash at bank and in hand | 54/58 | €9,880 | €4,214 | -€5,667 | -57.4% |
| Deferred charges and accrued income | 490/1 | - | €1,078 | +€1,078 | |
| Total equity and liabilities | 10/49 | €424,782 | €387,631 | -€37,151 | -8.7% |
| Equity | 10/15 | -€219,134 | -€267,853 | -€48,719 | -22.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€237,734 | -€286,453 | -€48,719 | -20.5% |
| Amounts payable | 17/49 | €643,917 | €655,484 | +€11,568 | +1.8% |
| Amounts payable after more than one year | 17 | €166,749 | €136,163 | -€30,586 | -18.3% |
| Financial debts | 170/4 | €166,749 | €136,163 | -€30,586 | -18.3% |
| Amounts payable within one year | 42/48 | €477,168 | €519,321 | +€42,154 | +8.8% |
| Current portion of amounts payable after more than one year | 42 | €29,997 | €30,586 | +€589 | +2.0% |
| Trade debts | 44 | €5,456 | €11,771 | +€6,315 | +115.7% |
| Suppliers | 440/4 | €5,456 | €11,771 | +€6,315 | +115.7% |
| Other amounts payable | 47/48 | €441,714 | €476,964 | +€35,249 | +8.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,563 | €32,563 | = | 0.0% |
| Other operating charges | 640/8 | €7,610 | €7,155 | -€456 | -6.0% |
| Gross operating margin | 9900 | €15,380 | €19,688 | +€4,308 | +28.0% |
| Operating profit (loss) | 9901 | -€24,794 | -€20,030 | +€4,764 | +19.2% |
| Financial charges | 65/66B | €6,057 | €8,170 | +€2,113 | +34.9% |
| Recurring financial charges | 65 | €6,057 | €8,170 | +€2,113 | +34.9% |
| Profit (loss) for the period before taxes | 9903 | -€30,850 | -€28,200 | +€2,651 | +8.6% |
| Income taxes | 67/77 | - | €20,519 | +€20,519 | |
| Profit (loss) for the period | 9904 | -€30,850 | -€48,719 | -€17,869 | -57.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€30,850 | -€48,719 | -€17,869 | -57.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.