BV ENGINE 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 ENGINE CONSULTING
Largest movements
- Receivables within one year -€100,511
down €100,511 (-90.8%), from €110,637 to €10,126
- Cash -€36,043
down €36,043 (-22.5%), from €160,011 to €123,968
mainly Contributions, distributions and other (-€141,134) and Investment in fixed assets (net) (-€22,339)
- Deferred charges and accrued income +€19,287
up €19,287 (+355.1%), from €5,432 to €24,719
- Tangible fixed assets +€19,039
up €19,039 (+942.8%), from €2,019 to €21,059
of which Furniture and vehicles: +€19,904
- Reserves -€98,043
down €98,043 (-34.5%), from €284,112 to €186,069
- Gross operating margin +€34,097
up €34,097 (+107.6%), from €31,686 to €65,783
- Taxes +€4,941
up €4,941 (+61.7%), from €8,014 to €12,955
- Depreciation +€2,726
up €2,726 (+475.8%), from €573 to €3,299
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 | €303,100 | €204,872 | -€98,228 | -32.4% |
| Fixed assets | 21/28 | €2,019 | €21,059 | +€19,039 | +942.8% |
| Tangible fixed assets | 22/27 | €2,019 | €21,059 | +€19,039 | +942.8% |
| Plant, machinery and equipment | 23 | €2,019 | €1,155 | -€864 | -42.8% |
| Furniture and vehicles | 24 | - | €19,904 | +€19,904 | |
| Current assets | 29/58 | €301,080 | €183,813 | -€117,267 | -38.9% |
| Amounts receivable after more than one year | 29 | €25,000 | €25,000 | = | 0.0% |
| Other amounts receivable | 291 | €25,000 | €25,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €110,637 | €10,126 | -€100,511 | -90.8% |
| Other amounts receivable | 41 | €110,637 | €10,126 | -€100,511 | -90.8% |
| Cash at bank and in hand | 54/58 | €160,011 | €123,968 | -€36,043 | -22.5% |
| Deferred charges and accrued income | 490/1 | €5,432 | €24,719 | +€19,287 | +355.1% |
| Total equity and liabilities | 10/49 | €303,100 | €204,872 | -€98,228 | -32.4% |
| Equity | 10/15 | €302,712 | €204,669 | -€98,043 | -32.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €284,112 | €186,069 | -€98,043 | -34.5% |
| Distributable reserves | 133 | €284,112 | €186,069 | -€98,043 | -34.5% |
| Amounts payable | 17/49 | €388 | €203 | -€185 | -47.7% |
| Amounts payable within one year | 42/48 | €388 | €203 | -€185 | -47.7% |
| Trade debts | 44 | €388 | €203 | -€185 | -47.7% |
| Suppliers | 440/4 | €388 | €203 | -€185 | -47.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €573 | €3,299 | +€2,726 | +475.8% |
| Other operating charges | 640/8 | €605 | €513 | -€92 | -15.2% |
| Gross operating margin | 9900 | €31,686 | €65,783 | +€34,097 | +107.6% |
| Operating profit (loss) | 9901 | €30,508 | €61,971 | +€31,463 | +103.1% |
| Financial income | 75/76B | €4 | €2 | -€2 | -57.0% |
| Recurring financial income | 75 | €4 | €2 | -€2 | -57.0% |
| Financial charges | 65/66B | €5,583 | €5,926 | +€343 | +6.1% |
| Recurring financial charges | 65 | €5,583 | €5,926 | +€343 | +6.1% |
| Profit (loss) for the period before taxes | 9903 | €24,928 | €56,046 | +€31,118 | +124.8% |
| Income taxes | 67/77 | €8,014 | €12,955 | +€4,941 | +61.7% |
| Profit (loss) for the period | 9904 | €16,914 | €43,091 | +€26,177 | +154.8% |
| Profit (loss) for the period to be appropriated | 9905 | €16,914 | €43,091 | +€26,177 | +154.8% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.