BV Consultancy: 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 Consultancy
Largest movements
- Cash +€93,856
up €93,856 (+667%), from €14,081 to €107,937
mainly Net result for the year (+€65,989) and Other debts (+€55,269)
- Tangible fixed assets -€12,422
down €12,422 (-4.7%), from €262,287 to €249,865
- Receivables within one year +€6,729
up €6,729 (+11.2%), from €60,071 to €66,801
of which Other amounts receivable: +€11,969
- Financial fixed assets -€4,638
down €4,638 (-96.7%), from €4,796 to €158
- Other debts +€55,269
new in 2025: €55,269
- Tax, wage and social debts +€34,823
up €34,823 (+155%), from €22,417 to €57,240
of which Taxes: +€34,205
- Debts after one year -€14,979
down €14,979 (-8.3%), from €181,365 to €166,386
- Reserves +€7,810
up €7,810 (+7.3%), from €106,462 to €114,272
of which Distributable reserves: +€7,810
- Gross operating margin +€89,883
up €89,883 (+242%), from €37,140 to €127,022
- Taxes +€29,745
up €29,745 (+335%), from €8,878 to €38,623
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 | €344,186 | €427,516 | +€83,331 | +24.2% |
| Fixed assets | 21/28 | €267,082 | €250,023 | -€17,059 | -6.4% |
| Tangible fixed assets | 22/27 | €262,287 | €249,865 | -€12,422 | -4.7% |
| Land and buildings | 22 | €262,287 | €249,865 | -€12,422 | -4.7% |
| Financial fixed assets | 28 | €4,796 | €158 | -€4,638 | -96.7% |
| Current assets | 29/58 | €77,103 | €177,494 | +€100,390 | +130% |
| Amounts receivable within one year | 40/41 | €60,071 | €66,801 | +€6,729 | +11.2% |
| Trade receivables | 40 | €25,815 | €20,576 | -€5,239 | -20.3% |
| Other amounts receivable | 41 | €34,256 | €46,225 | +€11,969 | +34.9% |
| Cash at bank and in hand | 54/58 | €14,081 | €107,937 | +€93,856 | +667% |
| Deferred charges and accrued income | 490/1 | €2,951 | €2,756 | -€195 | -6.6% |
| Total equity and liabilities | 10/49 | €344,186 | €427,516 | +€83,331 | +24.2% |
| Equity | 10/15 | €125,012 | €132,822 | +€7,810 | +6.2% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €106,462 | €114,272 | +€7,810 | +7.3% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Tax-exempt reserves | 132 | €10,589 | €10,589 | = | 0.0% |
| Distributable reserves | 133 | €94,018 | €101,828 | +€7,810 | +8.3% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €219,174 | €294,695 | +€75,521 | +34.5% |
| Amounts payable after more than one year | 17 | €181,365 | €166,386 | -€14,979 | -8.3% |
| Financial debts | 170/4 | €181,365 | €166,386 | -€14,979 | -8.3% |
| Amounts payable within one year | 42/48 | €37,809 | €128,308 | +€90,499 | +239% |
| Current portion of amounts payable after more than one year | 42 | €14,640 | €14,979 | +€339 | +2.3% |
| Trade debts | 44 | €752 | €820 | +€69 | +9.1% |
| Suppliers | 440/4 | €752 | €820 | +€69 | +9.1% |
| Taxes, remuneration and social security | 45 | €22,417 | €57,240 | +€34,823 | +155% |
| Taxes | 450/3 | €15,327 | €49,532 | +€34,205 | +223% |
| Remuneration and social security | 454/9 | €7,090 | €7,708 | +€618 | +8.7% |
| Other amounts payable | 47/48 | - | €55,269 | +€55,269 | |
| Non-recurring operating income | 76A | - | €95,363 | +€95,363 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,775 | €15,796 | +€21 | +0.1% |
| Other operating charges | 640/8 | €2,784 | €1,808 | -€977 | -35.1% |
| Gross operating margin | 9900 | €37,140 | €127,022 | +€89,883 | +242% |
| Operating profit (loss) | 9901 | €18,580 | €109,418 | +€90,838 | +489% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €5,141 | €4,807 | -€334 | -6.5% |
| Recurring financial charges | 65 | €5,141 | €4,807 | -€334 | -6.5% |
| Profit (loss) for the period before taxes | 9903 | €13,439 | €104,612 | +€91,172 | +678% |
| Income taxes | 67/77 | €8,878 | €38,623 | +€29,745 | +335% |
| Profit (loss) for the period | 9904 | €4,561 | €65,989 | +€61,428 | +1,347% |
| Profit (loss) for the period to be appropriated | 9905 | €4,561 | €65,989 | +€61,428 | +1,347% |
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 13 October 2026 via checked.be.