BLV CONSULTING: 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.
BLV CONSULTING
Largest movements
- Tangible fixed assets +€37,566
up €37,566 (+2,080%), from €1,806 to €39,373
- Receivables within one year -€15,000
down €15,000 (-100%), from €15,000 to €0
- Cash +€3,763
up €3,763 (+78.6%), from €4,788 to €8,551
mainly Debts after one year (+€16,877) and Receivables within one year (+€15,000)
- Intangible fixed assets -€2,492
down €2,492 (-100%), from €2,492 to €0
- Deferred charges and accrued income +€918
up €918 (+198%), from €465 to €1,383
- Debts after one year +€16,877
new in 2025: €16,877
- Profit (loss) carried forward +€10,910
up €10,910, from -€4,796 to €6,114
- Other debts -€4,887
down €4,887 (-30.2%), from €16,193 to €11,306
- Current portion of long-term debt +€2,037
up €2,037 (+32.1%), from €6,351 to €8,388
- Gross operating margin +€31,774
up €31,774, from -€10,255 to €21,519
- Depreciation -€6,238
down €6,238 (-46.0%), from €13,560 to €7,322
- Other operating charges +€1,012
up €1,012 (+89.6%), from €1,130 to €2,142
- Financial charges +€290
up €290 (+57.8%), from €503 to €793
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 | €25,252 | €50,007 | +€24,755 | +98.0% |
| Fixed assets | 21/28 | €4,999 | €40,073 | +€35,074 | +702% |
| Intangible fixed assets | 21 | €2,492 | €0 | -€2,492 | -100% |
| Tangible fixed assets | 22/27 | €1,806 | €39,373 | +€37,566 | +2,080% |
| Furniture and vehicles | 24 | €1,806 | €39,373 | +€37,566 | +2,080% |
| Financial fixed assets | 28 | €700 | €700 | = | 0.0% |
| Current assets | 29/58 | €20,253 | €9,934 | -€10,319 | -50.9% |
| Amounts receivable within one year | 40/41 | €15,000 | €0 | -€15,000 | -100% |
| Trade receivables | 40 | €15,000 | €0 | -€15,000 | -100% |
| Cash at bank and in hand | 54/58 | €4,788 | €8,551 | +€3,763 | +78.6% |
| Deferred charges and accrued income | 490/1 | €465 | €1,383 | +€918 | +198% |
| Total equity and liabilities | 10/49 | €25,252 | €50,007 | +€24,755 | +98.0% |
| Equity | 10/15 | €1,404 | €12,314 | +€10,910 | +777% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,796 | €6,114 | +€10,910 | |
| Amounts payable | 17/49 | €23,848 | €37,693 | +€13,846 | +58.1% |
| Amounts payable after more than one year | 17 | - | €16,877 | +€16,877 | |
| Financial debts | 170/4 | - | €16,877 | +€16,877 | |
| Amounts payable within one year | 42/48 | €23,848 | €20,816 | -€3,031 | -12.7% |
| Current portion of amounts payable after more than one year | 42 | €6,351 | €8,388 | +€2,037 | +32.1% |
| Trade debts | 44 | €164 | €422 | +€257 | +156% |
| Suppliers | 440/4 | €164 | €422 | +€257 | +156% |
| Taxes, remuneration and social security | 45 | €1,139 | €701 | -€438 | -38.5% |
| Taxes | 450/3 | €1,139 | €701 | -€438 | -38.5% |
| Other amounts payable | 47/48 | €16,193 | €11,306 | -€4,887 | -30.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,560 | €7,322 | -€6,238 | -46.0% |
| Other operating charges | 640/8 | €1,130 | €2,142 | +€1,012 | +89.6% |
| Gross operating margin | 9900 | -€10,255 | €21,519 | +€31,774 | |
| Operating profit (loss) | 9901 | -€24,945 | €12,055 | +€37,000 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €503 | €793 | +€290 | +57.8% |
| Recurring financial charges | 65 | €503 | €793 | +€290 | +57.8% |
| Profit (loss) for the period before taxes | 9903 | -€25,448 | €11,262 | +€36,709 | |
| Income taxes | 67/77 | €349 | €352 | +€3 | +0.8% |
| Profit (loss) for the period | 9904 | -€25,797 | €10,910 | +€36,707 | |
| Profit (loss) for the period to be appropriated | 9905 | -€25,797 | €10,910 | +€36,707 |
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 23 October 2026 via checked.be.