BCVE: 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.
BCVE
Largest movements
- Receivables within one year -€8,424
down €8,424 (-14.4%), from €58,424 to €50,000
of which Other amounts receivable: -€6,924
- Deferred charges and accrued income -€1,315
down €1,315 (-100.0%), from €1,315 to €0
- Other debts +€12,141
up €12,141 (+7.3%), from €166,585 to €178,726
- Current portion of long-term debt -€10,833
down €10,833 (-100.0%), from €10,833 to €0
- Tax, wage and social debts -€10,340
down €10,340 (-35.4%), from €29,209 to €18,869
- Trade debts -€4,715
down €4,715 (-29.0%), from €16,264 to €11,549
- Profit (loss) carried forward +€4,007
up €4,007 (+2.0%), from -€203,143 to -€199,136
- Gross operating margin -€40,594
down €40,594 (-76.3%), from €53,224 to €12,630
- Taxes -€7,288
down €7,288 (-67.6%), from €10,786 to €3,498
- Financial charges -€4,007
down €4,007 (-52.5%), from €7,634 to €3,628
- Other operating charges -€2,630
down €2,630 (-63.7%), from €4,128 to €1,498
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 | €59,749 | €50,008 | -€9,741 | -16.3% |
| Current assets | 29/58 | €59,749 | €50,008 | -€9,741 | -16.3% |
| Amounts receivable within one year | 40/41 | €58,424 | €50,000 | -€8,424 | -14.4% |
| Trade receivables | 40 | €51,500 | €50,000 | -€1,500 | -2.9% |
| Other amounts receivable | 41 | €6,924 | €0 | -€6,924 | -100.0% |
| Cash at bank and in hand | 54/58 | €10 | €8 | -€2 | -18.8% |
| Deferred charges and accrued income | 490/1 | €1,315 | €0 | -€1,315 | -100.0% |
| Total equity and liabilities | 10/49 | €59,749 | €50,008 | -€9,741 | -16.3% |
| Equity | 10/15 | -€163,143 | -€159,136 | +€4,007 | +2.5% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | -€203,143 | -€199,136 | +€4,007 | +2.0% |
| Amounts payable | 17/49 | €222,892 | €209,144 | -€13,747 | -6.2% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €222,892 | €209,144 | -€13,747 | -6.2% |
| Current portion of amounts payable after more than one year | 42 | €10,833 | €0 | -€10,833 | -100.0% |
| Trade debts | 44 | €16,264 | €11,549 | -€4,715 | -29.0% |
| Suppliers | 440/4 | €16,264 | €11,549 | -€4,715 | -29.0% |
| Taxes, remuneration and social security | 45 | €29,209 | €18,869 | -€10,340 | -35.4% |
| Taxes | 450/3 | €29,209 | €18,869 | -€10,340 | -35.4% |
| Other amounts payable | 47/48 | €166,585 | €178,726 | +€12,141 | +7.3% |
| Non-recurring operating income | 76A | €496 | €2,096 | +€1,600 | +322.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €4,128 | €1,498 | -€2,630 | -63.7% |
| Gross operating margin | 9900 | €53,224 | €12,630 | -€40,594 | -76.3% |
| Operating profit (loss) | 9901 | €49,096 | €11,132 | -€37,964 | -77.3% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €7,634 | €3,628 | -€4,007 | -52.5% |
| Recurring financial charges | 65 | €7,634 | €3,628 | -€4,007 | -52.5% |
| Profit (loss) for the period before taxes | 9903 | €41,462 | €7,505 | -€33,957 | -81.9% |
| Income taxes | 67/77 | €10,786 | €3,498 | -€7,288 | -67.6% |
| Profit (loss) for the period | 9904 | €30,676 | €4,007 | -€26,670 | -86.9% |
| Profit (loss) for the period to be appropriated | 9905 | €30,676 | €4,007 | -€26,670 | -86.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.