BV châssis: 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.
BV châssis
Largest movements
- Receivables within one year +€15,849
up €15,849 (+3196.7%), from €496 to €16,344
of which Other amounts receivable: +€13,979
- Tangible fixed assets +€5,816
new in 2024: €5,816
- Cash -€4,701
down €4,701 (-40.6%), from €11,572 to €6,870
mainly Receivables within one year (-€15,849) and Investment in fixed assets (net) (-€7,025)
- Trade debts +€16,263
up €16,263, from €0 to €16,263
- Advances received +€3,180
new in 2024: €3,180
- Profit (loss) carried forward -€2,293
down €2,293 (-26.7%), from -€8,571 to -€10,863
- Depreciation +€1,209
new in 2024: €1,209
- Gross operating margin -€629
down €629 (-163.9%), from -€384 to -€1,012
- Purchases and services -€384
no longer reported in 2024 (was €384)
- Financial charges -€47
down €47 (-38.2%), from €123 to €76
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 | €12,067 | €29,030 | +€16,963 | +140.6% |
| Fixed assets | 21/28 | - | €5,816 | +€5,816 | |
| Tangible fixed assets | 22/27 | - | €5,816 | +€5,816 | |
| Furniture and vehicles | 24 | - | €5,816 | +€5,816 | |
| Current assets | 29/58 | €12,067 | €23,215 | +€11,147 | +92.4% |
| Amounts receivable within one year | 40/41 | €496 | €16,344 | +€15,849 | +3196.7% |
| Trade receivables | 40 | €0 | €1,870 | +€1,870 | |
| Other amounts receivable | 41 | €496 | €14,474 | +€13,979 | +2819.5% |
| Cash at bank and in hand | 54/58 | €11,572 | €6,870 | -€4,701 | -40.6% |
| Total equity and liabilities | 10/49 | €12,067 | €29,030 | +€16,963 | +140.6% |
| Equity | 10/15 | €11,880 | €9,588 | -€2,293 | -19.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | - | -€18,592 | |
| Issued capital | 100 | €18,592 | - | -€18,592 | |
| Outside capital | 11 | - | €18,592 | +€18,592 | |
| Other | 1109/19 | - | €18,592 | +€18,592 | |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Legal reserve | 130 | €1,859 | - | -€1,859 | |
| Reserves not available under the articles | 1311 | - | €1,859 | +€1,859 | |
| Profit (loss) carried forward | 14 | -€8,571 | -€10,863 | -€2,293 | -26.7% |
| Amounts payable | 17/49 | €187 | €19,443 | +€19,256 | +10294.9% |
| Amounts payable within one year | 42/48 | €187 | €19,443 | +€19,256 | +10294.9% |
| Current portion of amounts payable after more than one year | 42 | €187 | - | -€187 | |
| Trade debts | 44 | €0 | €16,263 | +€16,263 | |
| Suppliers | 440/4 | €0 | €16,263 | +€16,263 | |
| Advances received on contracts in progress | 46 | - | €3,180 | +€3,180 | |
| Goods, raw materials, services and sundry goods | 60/61 | €384 | - | -€384 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,209 | +€1,209 | |
| Gross operating margin | 9900 | -€384 | -€1,012 | -€629 | -163.9% |
| Operating profit (loss) | 9901 | -€384 | -€2,221 | -€1,838 | -479.1% |
| Financial income | 75/76B | - | €4 | +€4 | |
| Recurring financial income | 75 | - | €4 | +€4 | |
| Financial charges | 65/66B | €123 | €76 | -€47 | -38.2% |
| Recurring financial charges | 65 | €123 | €76 | -€47 | -38.2% |
| Profit (loss) for the period before taxes | 9903 | -€506 | -€2,293 | -€1,786 | -352.9% |
| Profit (loss) for the period | 9904 | -€506 | -€2,293 | -€1,786 | -352.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€506 | -€2,293 | -€1,786 | -352.9% |
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 1 October 2026 via checked.be.