BV CONSULT: 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 CONSULT
Largest movements
- Receivables within one year +€455,193
up €455,193 (+163.8%), from €277,918 to €733,111
of which Other amounts receivable: +€460,236
- Receivables after one year -€146,046
down €146,046 (-32.0%), from €456,046 to €310,000
- Tangible fixed assets -€142,902
down €142,902 (-71.3%), from €200,492 to €57,590
of which Land and buildings: -€142,902
- Reserves +€189,362
up €189,362 (+336.9%), from €56,202 to €245,565
of which Tax-exempt reserves: +€189,074
- Debts after one year -€71,000
down €71,000 (-13.3%), from €535,000 to €464,000
- Provisions +€63,025
new in 2025: €63,025
- Profit (loss) carried forward +€36,389
up €36,389 (+36.6%), from €99,502 to €135,891
- Other debts -€33,770
down €33,770 (-23.2%), from €145,576 to €111,805
- Financial income +€252,098
new in 2025: €252,098
of which Financial income: +€252,098
- Turnover +€57,133
up €57,133 (+34.3%), from €166,385 to €223,518
- Purchases and services +€43,809
up €43,809 (+33.6%), from €130,529 to €174,338
- Taxes +€11,534
up €11,534 (+11533.6%), from €100 to €11,634
- Financial charges -€8,237
down €8,237 (-73.3%), from €11,244 to €3,007
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 | €1,130,881 | €1,300,812 | +€169,931 | +15.0% |
| Fixed assets | 21/28 | €395,330 | €252,428 | -€142,902 | -36.1% |
| Tangible fixed assets | 22/27 | €200,492 | €57,590 | -€142,902 | -71.3% |
| Land and buildings | 22 | €194,116 | €51,214 | -€142,902 | -73.6% |
| Plant, machinery and equipment | 23 | €2,397 | €2,397 | = | 0.0% |
| Furniture and vehicles | 24 | €3,979 | €3,979 | = | 0.0% |
| Financial fixed assets | 28 | €194,838 | €194,838 | = | 0.0% |
| Current assets | 29/58 | €735,551 | €1,048,384 | +€312,832 | +42.5% |
| Amounts receivable after more than one year | 29 | €456,046 | €310,000 | -€146,046 | -32.0% |
| Other amounts receivable | 291 | €456,046 | €310,000 | -€146,046 | -32.0% |
| Amounts receivable within one year | 40/41 | €277,918 | €733,111 | +€455,193 | +163.8% |
| Trade receivables | 40 | €30,043 | €25,000 | -€5,043 | -16.8% |
| Other amounts receivable | 41 | €247,874 | €708,111 | +€460,236 | +185.7% |
| Cash at bank and in hand | 54/58 | €1,588 | €5,273 | +€3,685 | +232.1% |
| Total equity and liabilities | 10/49 | €1,130,881 | €1,300,812 | +€169,931 | +15.0% |
| Equity | 10/15 | €405,704 | €631,455 | +€225,751 | +55.6% |
| Contributions | 10/11 | €250,000 | €250,000 | = | 0.0% |
| Reserves | 13 | €56,202 | €245,565 | +€189,362 | +336.9% |
| Non-distributable reserves | 130/1 | €24,711 | €25,000 | +€289 | +1.2% |
| Reserves not available under the articles | 1311 | €24,711 | €25,000 | +€289 | +1.2% |
| Tax-exempt reserves | 132 | €31,491 | €220,565 | +€189,074 | +600.4% |
| Profit (loss) carried forward | 14 | €99,502 | €135,891 | +€36,389 | +36.6% |
| Provisions and deferred taxes | 16 | - | €63,025 | +€63,025 | |
| Deferred taxes | 168 | - | €63,025 | +€63,025 | |
| Amounts payable | 17/49 | €725,177 | €606,332 | -€118,845 | -16.4% |
| Amounts payable after more than one year | 17 | €535,000 | €464,000 | -€71,000 | -13.3% |
| Financial debts | 170/4 | €535,000 | €464,000 | -€71,000 | -13.3% |
| Amounts payable within one year | 42/48 | €184,654 | €142,332 | -€42,322 | -22.9% |
| Current portion of amounts payable after more than one year | 42 | €1,708 | €1,708 | = | 0.0% |
| Trade debts | 44 | €25,663 | €6,140 | -€19,523 | -76.1% |
| Suppliers | 440/4 | €25,663 | €6,140 | -€19,523 | -76.1% |
| Taxes, remuneration and social security | 45 | €11,707 | €22,679 | +€10,972 | +93.7% |
| Taxes | 450/3 | €11,707 | €22,679 | +€10,972 | +93.7% |
| Other amounts payable | 47/48 | €145,576 | €111,805 | -€33,770 | -23.2% |
| Accrued charges and deferred income | 492/3 | €5,523 | - | -€5,523 | |
| Turnover | 70 | €166,385 | €223,518 | +€57,133 | +34.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €130,529 | €174,338 | +€43,809 | +33.6% |
| Remuneration, social security and pensions | 62 | €3,482 | €4,004 | +€522 | +15.0% |
| Other operating charges | 640/8 | €5,850 | €3,919 | -€1,932 | -33.0% |
| Gross operating margin | 9900 | €56,349 | €59,241 | +€2,893 | +5.1% |
| Operating profit (loss) | 9901 | €47,017 | €51,319 | +€4,302 | +9.1% |
| Financial income | 75/76B | - | €252,098 | +€252,098 | |
| Recurring financial income | 75 | - | €252,098 | +€252,098 | |
| Non-recurring financial income | 76B | - | €252,098 | +€252,098 | |
| Financial charges | 65/66B | €11,244 | €3,007 | -€8,237 | -73.3% |
| Recurring financial charges | 65 | €11,244 | €3,007 | -€8,237 | -73.3% |
| Profit (loss) for the period before taxes | 9903 | €35,772 | €300,410 | +€264,637 | +739.8% |
| Transfer to deferred taxes | 680 | - | €63,025 | +€63,025 | |
| Income taxes | 67/77 | €100 | €11,634 | +€11,534 | +11533.6% |
| Profit (loss) for the period | 9904 | €35,672 | €225,751 | +€190,079 | +532.8% |
| Transfer to tax-exempt reserves | 689 | - | €189,074 | +€189,074 | |
| Profit (loss) for the period to be appropriated | 9905 | €35,672 | €36,678 | +€1,005 | +2.8% |
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 2 October 2026 via checked.be.