BDVV: 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.
BDVV
Largest movements
- Cash -€40,459
down €40,459 (-35.9%), from €112,598 to €72,139
mainly Tax, wage and social debts (-€41,589) and Trade debts (-€8,237)
- Deferred charges and accrued income -€19,886
down €19,886 (-97.7%), from €20,346 to €460
- Stocks and contracts +€4,855
up €4,855 (+2.8%), from €173,291 to €178,146
- Tax, wage and social debts -€41,589
down €41,589 (-75.4%), from €55,173 to €13,584
- Trade debts -€8,237
down €8,237 (-93.4%), from €8,820 to €583
- Profit (loss) carried forward -€7,218
new in 2025: -€7,218
- Gross operating margin -€56,267
down €56,267, from €50,007 to -€6,260
- Taxes -€13,584
no longer reported in 2025 (was €13,584)
- Financial income -€1,964
no longer reported in 2025 (was €1,964)
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 | €321,303 | €266,183 | -€55,119 | -17.2% |
| Fixed assets | 21/28 | €65 | €65 | = | 0.0% |
| Financial fixed assets | 28 | €65 | €65 | = | 0.0% |
| Current assets | 29/58 | €321,238 | €266,118 | -€55,119 | -17.2% |
| Stocks and contracts in progress | 3 | €173,291 | €178,146 | +€4,855 | +2.8% |
| Stocks | 30/36 | €173,291 | €178,146 | +€4,855 | +2.8% |
| Amounts receivable within one year | 40/41 | €15,003 | €15,373 | +€370 | +2.5% |
| Trade receivables | 40 | €15,000 | €15,000 | = | 0.0% |
| Other amounts receivable | 41 | €3 | €373 | +€370 | +13251.6% |
| Cash at bank and in hand | 54/58 | €112,598 | €72,139 | -€40,459 | -35.9% |
| Deferred charges and accrued income | 490/1 | €20,346 | €460 | -€19,886 | -97.7% |
| Total equity and liabilities | 10/49 | €321,303 | €266,183 | -€55,119 | -17.2% |
| Equity | 10/15 | €32,730 | €25,512 | -€7,218 | -22.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €26,530 | €26,530 | = | 0.0% |
| Distributable reserves | 133 | €26,530 | €26,530 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€7,218 | -€7,218 | |
| Amounts payable | 17/49 | €288,573 | €240,671 | -€47,901 | -16.6% |
| Amounts payable after more than one year | 17 | €150,000 | €150,000 | = | 0.0% |
| Financial debts | 170/4 | €150,000 | €150,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €138,573 | €90,451 | -€48,121 | -34.7% |
| Trade debts | 44 | €8,820 | €583 | -€8,237 | -93.4% |
| Suppliers | 440/4 | €8,820 | €583 | -€8,237 | -93.4% |
| Taxes, remuneration and social security | 45 | €55,173 | €13,584 | -€41,589 | -75.4% |
| Taxes | 450/3 | €55,173 | €13,584 | -€41,589 | -75.4% |
| Other amounts payable | 47/48 | €74,580 | €76,284 | +€1,705 | +2.3% |
| Accrued charges and deferred income | 492/3 | - | €220 | +€220 | |
| Other operating charges | 640/8 | €1,265 | €874 | -€392 | -31.0% |
| Gross operating margin | 9900 | €50,007 | -€6,260 | -€56,267 | |
| Operating profit (loss) | 9901 | €48,742 | -€7,134 | -€55,875 | |
| Financial income | 75/76B | €1,964 | - | -€1,964 | |
| Recurring financial income | 75 | €1,964 | - | -€1,964 | |
| Financial charges | 65/66B | €79 | €84 | +€5 | +6.6% |
| Recurring financial charges | 65 | €79 | €84 | +€5 | +6.6% |
| Profit (loss) for the period before taxes | 9903 | €50,627 | -€7,218 | -€57,845 | |
| Income taxes | 67/77 | €13,584 | - | -€13,584 | |
| Profit (loss) for the period | 9904 | €37,043 | -€7,218 | -€44,261 | |
| Profit (loss) for the period to be appropriated | 9905 | €37,043 | -€7,218 | -€44,261 |
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 11 October 2026 via checked.be.