BV CONSULTING SOLUTIONS: 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 SOLUTIONS
Largest movements
- Stocks and contracts +€154,077
new in 2025: €154,077
- Cash +€79,180
up €79,180 (+132%), from €59,760 to €138,939
mainly Trade debts (+€221,160) and Depreciation (+€10,092)
- Tangible fixed assets -€9,115
down €9,115 (-36.6%), from €24,901 to €15,786
of which Furniture and vehicles: -€9,698
- Receivables within one year -€6,141
down €6,141 (-17.9%), from €34,301 to €28,160
of which Trade receivables: -€9,628
- Trade debts +€221,160
up €221,160 (+4,333%), from €5,105 to €226,265
- Reserves +€7,715
up €7,715 (+8.8%), from €87,282 to €94,997
- Current portion of long-term debt -€5,897
down €5,897 (-100%), from €5,897 to €0
- Tax, wage and social debts -€4,828
down €4,828 (-26.2%), from €18,410 to €13,582
- Write-downs +€101,406
up €101,406, from -€45,019 to €56,387
- Other operating charges -€45,238
down €45,238 (-98.4%), from €45,953 to €715
- Financial income +€28,229
up €28,229 (+82,494%), from €34 to €28,264
- Financial charges +€18,963
up €18,963 (+4,591%), from €413 to €19,376
- Gross operating margin +€18,684
up €18,684 (+35.9%), from €51,980 to €70,664
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 | €119,219 | €337,468 | +€218,249 | +183% |
| Fixed assets | 21/28 | €24,901 | €15,786 | -€9,115 | -36.6% |
| Tangible fixed assets | 22/27 | €24,901 | €15,786 | -€9,115 | -36.6% |
| Plant, machinery and equipment | 23 | €232 | €815 | +€583 | +252% |
| Furniture and vehicles | 24 | €24,669 | €14,971 | -€9,698 | -39.3% |
| Current assets | 29/58 | €94,318 | €321,682 | +€227,364 | +241% |
| Stocks and contracts in progress | 3 | - | €154,077 | +€154,077 | |
| Stocks | 30/36 | - | €154,077 | +€154,077 | |
| Amounts receivable within one year | 40/41 | €34,301 | €28,160 | -€6,141 | -17.9% |
| Trade receivables | 40 | €32,927 | €23,299 | -€9,628 | -29.2% |
| Other amounts receivable | 41 | €1,375 | €4,862 | +€3,487 | +254% |
| Cash at bank and in hand | 54/58 | €59,760 | €138,939 | +€79,180 | +132% |
| Deferred charges and accrued income | 490/1 | €257 | €505 | +€248 | +96.8% |
| Total equity and liabilities | 10/49 | €119,219 | €337,468 | +€218,249 | +183% |
| Equity | 10/15 | €89,782 | €97,497 | +€7,715 | +8.6% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €87,282 | €94,997 | +€7,715 | +8.8% |
| Distributable reserves | 133 | €87,282 | €94,997 | +€7,715 | +8.8% |
| Amounts payable | 17/49 | €29,437 | €239,972 | +€210,535 | +715% |
| Amounts payable within one year | 42/48 | €29,411 | €239,847 | +€210,435 | +715% |
| Current portion of amounts payable after more than one year | 42 | €5,897 | €0 | -€5,897 | -100% |
| Trade debts | 44 | €5,105 | €226,265 | +€221,160 | +4,333% |
| Suppliers | 440/4 | €5,105 | €226,265 | +€221,160 | +4,333% |
| Taxes, remuneration and social security | 45 | €18,410 | €13,582 | -€4,828 | -26.2% |
| Taxes | 450/3 | €18,410 | €13,582 | -€4,828 | -26.2% |
| Other amounts payable | 47/48 | €0 | €0 | = | |
| Accrued charges and deferred income | 492/3 | €25 | €125 | +€99 | +395% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,791 | €10,092 | +€5,301 | +111% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€45,019 | €56,387 | +€101,406 | |
| Other operating charges | 640/8 | €45,953 | €715 | -€45,238 | -98.4% |
| Non-recurring operating charges | 66A | - | €1,146 | +€1,146 | |
| Gross operating margin | 9900 | €51,980 | €70,664 | +€18,684 | +35.9% |
| Operating profit (loss) | 9901 | €46,256 | €2,324 | -€43,932 | -95.0% |
| Financial income | 75/76B | €34 | €28,264 | +€28,229 | +82,494% |
| Recurring financial income | 75 | €34 | €28,264 | +€28,229 | +82,494% |
| Financial charges | 65/66B | €413 | €19,376 | +€18,963 | +4,591% |
| Recurring financial charges | 65 | €413 | €19,376 | +€18,963 | +4,591% |
| Profit (loss) for the period before taxes | 9903 | €45,877 | €11,212 | -€34,665 | -75.6% |
| Income taxes | 67/77 | €9,932 | €3,497 | -€6,435 | -64.8% |
| Profit (loss) for the period | 9904 | €35,946 | €7,715 | -€28,231 | -78.5% |
| Profit (loss) for the period to be appropriated | 9905 | €35,946 | €7,715 | -€28,231 | -78.5% |
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 26 October 2026 via checked.be.