BV COMPANY: 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.
BV COMPANY
Largest movements
- Cash +€7,025
up €7,025 (+38.5%), from €18,235 to €25,260
mainly Net result for the year (+€20,227) and Accrued charges and deferred income (+€2,989)
- Tangible fixed assets -€1,855
down €1,855 (-31.0%), from €5,981 to €4,126
- Deferred charges and accrued income +€1,368
up €1,368 (+147%), from €928 to €2,296
- Receivables within one year +€848
up €848 (+5.7%), from €14,874 to €15,722
of which Trade receivables: +€1,210
- Reserves +€8,227
up €8,227 (+63.9%), from €12,866 to €21,093
- Trade debts -€3,306
down €3,306 (-64.8%), from €5,100 to €1,794
- Accrued charges and deferred income +€2,989
new in 2025: €2,989
- Gross operating margin +€11,201
up €11,201 (+54.7%), from €20,476 to €31,677
- Taxes +€2,831
up €2,831 (+54.8%), from €5,168 to €7,999
- Depreciation +€486
up €486 (+35.5%), from €1,369 to €1,855
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 | €40,018 | €47,404 | +€7,386 | +18.5% |
| Fixed assets | 21/28 | €5,981 | €4,126 | -€1,855 | -31.0% |
| Tangible fixed assets | 22/27 | €5,981 | €4,126 | -€1,855 | -31.0% |
| Land and buildings | 22 | €1,487 | €843 | -€643 | -43.3% |
| Plant, machinery and equipment | 23 | €1,257 | €733 | -€524 | -41.7% |
| Furniture and vehicles | 24 | €3,238 | €2,550 | -€688 | -21.2% |
| Current assets | 29/58 | €34,037 | €43,278 | +€9,241 | +27.2% |
| Amounts receivable within one year | 40/41 | €14,874 | €15,722 | +€848 | +5.7% |
| Trade receivables | 40 | €13,915 | €15,125 | +€1,210 | +8.7% |
| Other amounts receivable | 41 | €959 | €597 | -€362 | -37.7% |
| Cash at bank and in hand | 54/58 | €18,235 | €25,260 | +€7,025 | +38.5% |
| Deferred charges and accrued income | 490/1 | €928 | €2,296 | +€1,368 | +147% |
| Total equity and liabilities | 10/49 | €40,018 | €47,404 | +€7,386 | +18.5% |
| Equity | 10/15 | €31,466 | €39,693 | +€8,227 | +26.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €12,866 | €21,093 | +€8,227 | +63.9% |
| Distributable reserves | 133 | €12,866 | €21,093 | +€8,227 | +63.9% |
| Amounts payable | 17/49 | €8,553 | €7,711 | -€842 | -9.8% |
| Amounts payable within one year | 42/48 | €8,553 | €4,722 | -€3,831 | -44.8% |
| Trade debts | 44 | €5,100 | €1,794 | -€3,306 | -64.8% |
| Suppliers | 440/4 | €5,100 | €1,794 | -€3,306 | -64.8% |
| Taxes, remuneration and social security | 45 | €2,648 | €2,342 | -€306 | -11.6% |
| Taxes | 450/3 | €2,648 | €2,342 | -€306 | -11.6% |
| Other amounts payable | 47/48 | €804 | €586 | -€218 | -27.1% |
| Accrued charges and deferred income | 492/3 | - | €2,989 | +€2,989 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,369 | €1,855 | +€486 | +35.5% |
| Other operating charges | 640/8 | €1,016 | €1,301 | +€285 | +28.0% |
| Gross operating margin | 9900 | €20,476 | €31,677 | +€11,201 | +54.7% |
| Operating profit (loss) | 9901 | €18,091 | €28,521 | +€10,430 | +57.7% |
| Financial charges | 65/66B | €406 | €295 | -€111 | -27.4% |
| Recurring financial charges | 65 | €406 | €295 | -€111 | -27.4% |
| Profit (loss) for the period before taxes | 9903 | €17,685 | €28,226 | +€10,541 | +59.6% |
| Income taxes | 67/77 | €5,168 | €7,999 | +€2,831 | +54.8% |
| Profit (loss) for the period | 9904 | €12,517 | €20,227 | +€7,710 | +61.6% |
| Profit (loss) for the period to be appropriated | 9905 | €12,517 | €20,227 | +€7,710 | +61.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.