Bv Consult: 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 Consult
Largest movements
- Cash +€37,342
up €37,342 (+278%), from €13,411 to €50,753
mainly Net result for the year (+€27,939) and Receivables within one year (+€16,620)
- Receivables within one year -€16,620
down €16,620 (-57.8%), from €28,756 to €12,136
of which Other amounts receivable: -€8,465
- Tangible fixed assets -€3,860
down €3,860 (-22.5%), from €17,187 to €13,327
- Profit (loss) carried forward +€27,939
up €27,939, from €0 to €27,939
- Reserves -€19,549
down €19,549 (-62.7%), from €31,161 to €11,612
- Tax, wage and social debts +€7,088
up €7,088 (+5,173%), from €137 to €7,225
- Other debts +€3,935
up €3,935 (+25.2%), from €15,614 to €19,549
- Debts after one year -€2,699
down €2,699 (-24.1%), from €11,191 to €8,492
- Gross operating margin +€25,297
up €25,297 (+126%), from €20,037 to €45,335
- Taxes +€6,942
up €6,942 (+176%), from €3,937 to €10,879
- Depreciation +€2,823
up €2,823 (+272%), from €1,037 to €3,860
- Other operating charges -€497
down €497 (-34.3%), from €1,447 to €950
- Financial income -€481
down €481 (-41.1%), from €1,170 to €688
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 | €64,264 | €80,601 | +€16,337 | +25.4% |
| Fixed assets | 21/28 | €17,187 | €13,327 | -€3,860 | -22.5% |
| Tangible fixed assets | 22/27 | €17,187 | €13,327 | -€3,860 | -22.5% |
| Furniture and vehicles | 24 | €17,187 | €13,327 | -€3,860 | -22.5% |
| Current assets | 29/58 | €47,077 | €67,274 | +€20,197 | +42.9% |
| Amounts receivable within one year | 40/41 | €28,756 | €12,136 | -€16,620 | -57.8% |
| Trade receivables | 40 | €8,155 | €0 | -€8,155 | -100% |
| Other amounts receivable | 41 | €20,601 | €12,136 | -€8,465 | -41.1% |
| Cash at bank and in hand | 54/58 | €13,411 | €50,753 | +€37,342 | +278% |
| Deferred charges and accrued income | 490/1 | €4,910 | €4,385 | -€525 | -10.7% |
| Total equity and liabilities | 10/49 | €64,264 | €80,601 | +€16,337 | +25.4% |
| Equity | 10/15 | €31,361 | €39,751 | +€8,389 | +26.8% |
| Contributions | 10/11 | €200 | €200 | = | 0.0% |
| Reserves | 13 | €31,161 | €11,612 | -€19,549 | -62.7% |
| Distributable reserves | 133 | €31,161 | €11,612 | -€19,549 | -62.7% |
| Profit (loss) carried forward | 14 | €0 | €27,939 | +€27,939 | |
| Amounts payable | 17/49 | €32,903 | €40,850 | +€7,947 | +24.2% |
| Amounts payable after more than one year | 17 | €11,191 | €8,492 | -€2,699 | -24.1% |
| Financial debts | 170/4 | €11,191 | €8,492 | -€2,699 | -24.1% |
| Amounts payable within one year | 42/48 | €21,712 | €32,358 | +€10,646 | +49.0% |
| Current portion of amounts payable after more than one year | 42 | €2,597 | €2,699 | +€102 | +3.9% |
| Financial debts | 43 | €591 | €1,082 | +€490 | +82.9% |
| Credit institutions | 430/8 | €591 | €0 | -€591 | -100% |
| Other loans | 439 | - | €1,082 | +€1,082 | |
| Trade debts | 44 | €2,772 | €1,803 | -€969 | -35.0% |
| Suppliers | 440/4 | €2,772 | €1,803 | -€969 | -35.0% |
| Taxes, remuneration and social security | 45 | €137 | €7,225 | +€7,088 | +5,173% |
| Taxes | 450/3 | €137 | €7,225 | +€7,088 | +5,173% |
| Other amounts payable | 47/48 | €15,614 | €19,549 | +€3,935 | +25.2% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,037 | €3,860 | +€2,823 | +272% |
| Other operating charges | 640/8 | €1,447 | €950 | -€497 | -34.3% |
| Gross operating margin | 9900 | €20,037 | €45,335 | +€25,297 | +126% |
| Operating profit (loss) | 9901 | €17,553 | €40,525 | +€22,972 | +131% |
| Financial income | 75/76B | €1,170 | €688 | -€481 | -41.1% |
| Recurring financial income | 75 | €1,170 | €688 | -€481 | -41.1% |
| Financial charges | 65/66B | €2,510 | €2,395 | -€115 | -4.6% |
| Recurring financial charges | 65 | €2,510 | €2,395 | -€115 | -4.6% |
| Profit (loss) for the period before taxes | 9903 | €16,213 | €38,818 | +€22,605 | +139% |
| Income taxes | 67/77 | €3,937 | €10,879 | +€6,942 | +176% |
| Profit (loss) for the period | 9904 | €12,276 | €27,939 | +€15,663 | +128% |
| Profit (loss) for the period to be appropriated | 9905 | €12,276 | €27,939 | +€15,663 | +128% |
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 13 October 2026 via checked.be.