BV COMPTA FISC: 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 COMPTA FISC
Largest movements
- Receivables within one year -€28,839
down €28,839 (-65.4%), from €44,105 to €15,266
- Cash +€22,684
up €22,684 (+48.8%), from €46,471 to €69,155
mainly Net result for the year (+€84,965) and Receivables within one year (+€28,839)
- Tangible fixed assets +€9,960
up €9,960 (+2,546%), from €391 to €10,351
of which Furniture and vehicles: +€10,351
- Other debts +€3,691
up €3,691 (+4.5%), from €81,999 to €85,690
- Gross operating margin +€20,534
up €20,534 (+20.9%), from €98,329 to €118,862
- Taxes +€12,757
up €12,757 (+79.7%), from €16,009 to €28,767
- Depreciation +€3,630
up €3,630 (+824%), from €441 to €4,071
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 | €91,845 | €95,693 | +€3,848 | +4.2% |
| Fixed assets | 21/28 | €391 | €10,351 | +€9,960 | +2,546% |
| Tangible fixed assets | 22/27 | €391 | €10,351 | +€9,960 | +2,546% |
| Plant, machinery and equipment | 23 | €391 | €0 | -€391 | -100% |
| Furniture and vehicles | 24 | - | €10,351 | +€10,351 | |
| Current assets | 29/58 | €91,454 | €85,342 | -€6,112 | -6.7% |
| Amounts receivable within one year | 40/41 | €44,105 | €15,266 | -€28,839 | -65.4% |
| Trade receivables | 40 | €44,105 | €15,266 | -€28,839 | -65.4% |
| Cash at bank and in hand | 54/58 | €46,471 | €69,155 | +€22,684 | +48.8% |
| Deferred charges and accrued income | 490/1 | €878 | €921 | +€43 | +4.9% |
| Total equity and liabilities | 10/49 | €91,845 | €95,693 | +€3,848 | +4.2% |
| Equity | 10/15 | €2,000 | €2,000 | = | 0.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €89,845 | €93,693 | +€3,848 | +4.3% |
| Amounts payable within one year | 42/48 | €89,845 | €93,693 | +€3,848 | +4.3% |
| Trade debts | 44 | €923 | €210 | -€714 | -77.3% |
| Suppliers | 440/4 | €923 | €210 | -€714 | -77.3% |
| Taxes, remuneration and social security | 45 | €6,922 | €7,794 | +€871 | +12.6% |
| Taxes | 450/3 | €6,922 | €7,794 | +€871 | +12.6% |
| Other amounts payable | 47/48 | €81,999 | €85,690 | +€3,691 | +4.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €441 | €4,071 | +€3,630 | +824% |
| Other operating charges | 640/8 | €896 | €925 | +€30 | +3.3% |
| Gross operating margin | 9900 | €98,329 | €118,862 | +€20,534 | +20.9% |
| Operating profit (loss) | 9901 | €96,992 | €113,866 | +€16,874 | +17.4% |
| Financial income | 75/76B | €120 | €0 | -€120 | -100% |
| Recurring financial income | 75 | €120 | €0 | -€120 | -100% |
| Financial charges | 65/66B | €622 | €134 | -€487 | -78.4% |
| Recurring financial charges | 65 | €622 | €134 | -€487 | -78.4% |
| Profit (loss) for the period before taxes | 9903 | €96,491 | €113,732 | +€17,241 | +17.9% |
| Income taxes | 67/77 | €16,009 | €28,767 | +€12,757 | +79.7% |
| Profit (loss) for the period | 9904 | €80,482 | €84,965 | +€4,484 | +5.6% |
| Profit (loss) for the period to be appropriated | 9905 | €80,482 | €84,965 | +€4,484 | +5.6% |
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 15 October 2026 via checked.be.