BV Consulting: 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 Consulting
Largest movements
- Receivables after one year -€564,822
down €564,822 (-58.4%), from €966,370 to €401,548
- Financial fixed assets -€25,000
no longer reported in 2025 (was €25,000)
- Other debts -€659,915
down €659,915 (-35.4%), from €1.9m to €1.2m
- Profit (loss) carried forward +€70,862
up €70,862 (+7.1%), from -€993,031 to -€922,169
- Gross operating margin +€33,025
up €33,025, from -€25,910 to €7,115
- Financial charges -€27,461
down €27,461 (-24.5%), from €111,874 to €84,412
of which Financial charges: -€49,653
- Financial income +€2,296
up €2,296 (+1.6%), from €147,069 to €149,365
- Other operating charges -€407
down €407 (-25.3%), from €1,614 to €1,206
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 | €1,007,018 | €416,720 | -€590,298 | -58.6% |
| Fixed assets | 21/28 | €25,000 | - | -€25,000 | |
| Financial fixed assets | 28 | €25,000 | - | -€25,000 | |
| Current assets | 29/58 | €982,018 | €416,720 | -€565,298 | -57.6% |
| Amounts receivable after more than one year | 29 | €966,370 | €401,548 | -€564,822 | -58.4% |
| Other amounts receivable | 291 | €966,370 | €401,548 | -€564,822 | -58.4% |
| Stocks and contracts in progress | 3 | €2,044 | €2,044 | = | 0.0% |
| Stocks | 30/36 | €2,044 | €2,044 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €13,604 | €13,128 | -€476 | -3.5% |
| Total equity and liabilities | 10/49 | €1,007,018 | €416,720 | -€590,298 | -58.6% |
| Equity | 10/15 | -€866,843 | -€795,981 | +€70,862 | +8.2% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €26,188 | €26,188 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,188 | €1,188 | = | 0.0% |
| Distributable reserves | 133 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€993,031 | -€922,169 | +€70,862 | +7.1% |
| Amounts payable | 17/49 | €1,873,861 | €1,212,701 | -€661,160 | -35.3% |
| Amounts payable within one year | 42/48 | €1,873,861 | €1,212,701 | -€661,160 | -35.3% |
| Trade debts | 44 | €8,745 | €7,500 | -€1,245 | -14.2% |
| Suppliers | 440/4 | €8,745 | €7,500 | -€1,245 | -14.2% |
| Other amounts payable | 47/48 | €1,865,116 | €1,205,201 | -€659,915 | -35.4% |
| Other operating charges | 640/8 | €1,614 | €1,206 | -€407 | -25.3% |
| Gross operating margin | 9900 | -€25,910 | €7,115 | +€33,025 | |
| Operating profit (loss) | 9901 | -€27,524 | €5,909 | +€33,432 | |
| Financial income | 75/76B | €147,069 | €149,365 | +€2,296 | +1.6% |
| Recurring financial income | 75 | €147,069 | €149,365 | +€2,296 | +1.6% |
| Financial charges | 65/66B | €111,874 | €84,412 | -€27,461 | -24.5% |
| Recurring financial charges | 65 | €109,065 | €59,412 | -€49,653 | -45.5% |
| Non-recurring financial charges | 66B | €2,808 | €25,000 | +€22,192 | +790% |
| Profit (loss) for the period before taxes | 9903 | €7,672 | €70,862 | +€63,190 | +824% |
| Profit (loss) for the period | 9904 | €7,672 | €70,862 | +€63,190 | +824% |
| Profit (loss) for the period to be appropriated | 9905 | €7,672 | €70,862 | +€63,190 | +824% |
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 29 October 2026 via checked.be.