BFI-VT: 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.
BFI-VT
Largest movements
- Stocks and contracts +€293,757
up €293,757 (+52.4%), from €560,091 to €853,847
- Cash -€145,683
down €145,683 (-87.9%), from €165,819 to €20,136
mainly Stocks and contracts (-€293,757) and Other debts (-€232,555)
- Receivables within one year +€87,450
up €87,450 (+1214.7%), from €7,200 to €94,650
of which Trade receivables: +€70,286
- Short-term financial debts +€395,000
up €395,000, from €0 to €395,000
- Other debts -€232,555
down €232,555 (-55.9%), from €416,250 to €183,694
- Trade debts +€72,292
up €72,292 (+928.9%), from €7,782 to €80,074
- Gross operating margin +€7,514
up €7,514 (+233.1%), from €3,224 to €10,738
- Financial charges -€2,714
down €2,714 (-66.2%), from €4,099 to €1,385
- Other operating charges -€773
down €773 (-10.8%), from €7,168 to €6,396
- Taxes +€632
up €632, from -€147 to €485
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €733,109 | €968,634 | +€235,524 | +32.1% |
| Formation expenses | 20 | €0 | €0 | = | |
| Current assets | 29/58 | €733,109 | €968,634 | +€235,524 | +32.1% |
| Stocks and contracts in progress | 3 | €560,091 | €853,847 | +€293,757 | +52.4% |
| Stocks | 30/36 | €560,091 | €853,847 | +€293,757 | +52.4% |
| Amounts receivable within one year | 40/41 | €7,200 | €94,650 | +€87,450 | +1214.7% |
| Trade receivables | 40 | €7,200 | €77,485 | +€70,286 | +976.3% |
| Other amounts receivable | 41 | €0 | €17,165 | +€17,165 | |
| Cash at bank and in hand | 54/58 | €165,819 | €20,136 | -€145,683 | -87.9% |
| Total equity and liabilities | 10/49 | €733,109 | €968,634 | +€235,524 | +32.1% |
| Equity | 10/15 | €306,909 | €309,381 | +€2,472 | +0.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €300,709 | €303,181 | +€2,472 | +0.8% |
| Amounts payable | 17/49 | €426,201 | €659,253 | +€233,052 | +54.7% |
| Amounts payable within one year | 42/48 | €426,201 | €659,253 | +€233,052 | +54.7% |
| Current portion of amounts payable after more than one year | 42 | - | €0 | = | |
| Financial debts | 43 | €0 | €395,000 | +€395,000 | |
| Credit institutions | 430/8 | €0 | €395,000 | +€395,000 | |
| Trade debts | 44 | €7,782 | €80,074 | +€72,292 | +928.9% |
| Suppliers | 440/4 | €7,782 | €80,074 | +€72,292 | +928.9% |
| Taxes, remuneration and social security | 45 | €2,169 | €485 | -€1,684 | -77.6% |
| Taxes | 450/3 | €2,169 | €485 | -€1,684 | -77.6% |
| Other amounts payable | 47/48 | €416,250 | €183,694 | -€232,555 | -55.9% |
| Other operating charges | 640/8 | €7,168 | €6,396 | -€773 | -10.8% |
| Gross operating margin | 9900 | €3,224 | €10,738 | +€7,514 | +233.1% |
| Operating profit (loss) | 9901 | -€3,945 | €4,342 | +€8,287 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €4,099 | €1,385 | -€2,714 | -66.2% |
| Recurring financial charges | 65 | €4,099 | €1,385 | -€2,714 | -66.2% |
| Profit (loss) for the period before taxes | 9903 | -€8,044 | €2,957 | +€11,001 | |
| Income taxes | 67/77 | -€147 | €485 | +€632 | |
| Profit (loss) for the period | 9904 | -€7,897 | €2,472 | +€10,369 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,897 | €2,472 | +€10,369 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.