BV Construct: 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 Construct
Largest movements
- Cash -€130,242
down €130,242 (-73.6%), from €177,066 to €46,823
mainly Other debts (-€113,986) and Net result for the year (-€18,260)
- Other debts -€113,986
down €113,986 (-58.5%), from €194,879 to €80,893
- Reserves -€18,260
down €18,260 (-9.6%), from €189,563 to €171,303
- Trade debts -€7,089
down €7,089 (-90.1%), from €7,872 to €783
- Gross operating margin -€186,676
down €186,676, from €175,971 to -€10,705
- Taxes -€65,429
down €65,429, from €65,426 to -€3
- Financial charges +€2,523
up €2,523 (+56.2%), from €4,491 to €7,015
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.
Cash bridge derived
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 | €554,665 | €417,869 | -€136,796 | -24.7% |
| Fixed assets | 21/28 | €50,000 | €50,000 | = | 0.0% |
| Financial fixed assets | 28 | €50,000 | €50,000 | = | 0.0% |
| Current assets | 29/58 | €504,665 | €367,869 | -€136,796 | -27.1% |
| Stocks and contracts in progress | 3 | €3,200 | €0 | -€3,200 | -100.0% |
| Stocks | 30/36 | €3,200 | €0 | -€3,200 | -100.0% |
| Amounts receivable within one year | 40/41 | €324,399 | €321,046 | -€3,353 | -1.0% |
| Trade receivables | 40 | €3,348 | €0 | -€3,348 | -100.0% |
| Other amounts receivable | 41 | €321,052 | €321,046 | -€6 | 0.0% |
| Cash at bank and in hand | 54/58 | €177,066 | €46,823 | -€130,242 | -73.6% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €554,665 | €417,869 | -€136,796 | -24.7% |
| Equity | 10/15 | €239,563 | €221,303 | -€18,260 | -7.6% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €189,563 | €171,303 | -€18,260 | -9.6% |
| Distributable reserves | 133 | €189,563 | €171,303 | -€18,260 | -9.6% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Provisions and deferred taxes | 16 | €62,220 | €62,220 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €62,220 | €62,220 | = | 0.0% |
| Other liabilities and charges | 164/5 | €62,220 | €62,220 | = | 0.0% |
| Amounts payable | 17/49 | €252,882 | €134,346 | -€118,536 | -46.9% |
| Amounts payable within one year | 42/48 | €248,451 | €127,372 | -€121,079 | -48.7% |
| Trade debts | 44 | €7,872 | €783 | -€7,089 | -90.1% |
| Suppliers | 440/4 | €7,872 | €783 | -€7,089 | -90.1% |
| Taxes, remuneration and social security | 45 | €45,700 | €45,697 | -€3 | 0.0% |
| Taxes | 450/3 | €45,700 | €45,697 | -€3 | 0.0% |
| Other amounts payable | 47/48 | €194,879 | €80,893 | -€113,986 | -58.5% |
| Accrued charges and deferred income | 492/3 | €4,431 | €6,974 | +€2,544 | +57.4% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €0 | - | = | |
| Other operating charges | 640/8 | €528 | €544 | +€16 | +3.0% |
| Gross operating margin | 9900 | €175,971 | -€10,705 | -€186,676 | |
| Operating profit (loss) | 9901 | €175,443 | -€11,249 | -€186,692 | |
| Financial income | 75/76B | €1,053 | €0 | -€1,053 | -100.0% |
| Recurring financial income | 75 | €1,053 | €0 | -€1,053 | -100.0% |
| Financial charges | 65/66B | €4,491 | €7,015 | +€2,523 | +56.2% |
| Recurring financial charges | 65 | €4,491 | €7,015 | +€2,523 | +56.2% |
| Profit (loss) for the period before taxes | 9903 | €172,005 | -€18,263 | -€190,268 | |
| Income taxes | 67/77 | €65,426 | -€3 | -€65,429 | |
| Profit (loss) for the period | 9904 | €106,579 | -€18,260 | -€124,839 | |
| Profit (loss) for the period to be appropriated | 9905 | €106,579 | -€18,260 | -€124,839 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.