BV GROUP ASSURANCES: 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 GROUP ASSURANCES
Largest movements
- Cash -€6,992
down €6,992 (-22.7%), from €30,854 to €23,862
mainly Deferred charges and accrued income (-€5,736) and Net result for the year (-€2,723)
- Deferred charges and accrued income +€5,736
up €5,736 (+97.1%), from €5,904 to €11,640
- Receivables within one year +€1,245
up €1,245 (+31.4%), from €3,958 to €5,203
of which Other amounts receivable: +€2,504
- Tangible fixed assets +€802
up €802 (+47.2%), from €1,698 to €2,501
- Tax, wage and social debts +€3,268
up €3,268 (+207%), from €1,578 to €4,846
- Profit (loss) carried forward -€2,723
down €2,723 (-8.3%), from €32,648 to €29,925
- Gross operating margin -€12,453
down €12,453 (-19.2%), from €64,820 to €52,367
- Taxes -€2,504
down €2,504 (-71.3%), from €3,510 to €1,006
- Staff costs -€1,907
down €1,907 (-3.6%), from €53,389 to €51,483
- Depreciation -€1,552
down €1,552 (-48.3%), from €3,211 to €1,659
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 | €42,575 | €43,366 | +€791 | +1.9% |
| Fixed assets | 21/28 | €1,858 | €2,661 | +€802 | +43.2% |
| Tangible fixed assets | 22/27 | €1,698 | €2,501 | +€802 | +47.2% |
| Furniture and vehicles | 24 | €1,698 | €2,501 | +€802 | +47.2% |
| Financial fixed assets | 28 | €160 | €160 | = | 0.0% |
| Current assets | 29/58 | €40,717 | €40,705 | -€11 | 0.0% |
| Amounts receivable within one year | 40/41 | €3,958 | €5,203 | +€1,245 | +31.4% |
| Trade receivables | 40 | €1,468 | €209 | -€1,259 | -85.7% |
| Other amounts receivable | 41 | €2,490 | €4,994 | +€2,504 | +101% |
| Cash at bank and in hand | 54/58 | €30,854 | €23,862 | -€6,992 | -22.7% |
| Deferred charges and accrued income | 490/1 | €5,904 | €11,640 | +€5,736 | +97.1% |
| Total equity and liabilities | 10/49 | €42,575 | €43,366 | +€791 | +1.9% |
| Equity | 10/15 | €38,848 | €36,125 | -€2,723 | -7.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €32,648 | €29,925 | -€2,723 | -8.3% |
| Amounts payable | 17/49 | €3,727 | €7,242 | +€3,515 | +94.3% |
| Amounts payable within one year | 42/48 | €3,727 | €7,242 | +€3,515 | +94.3% |
| Trade debts | 44 | €2,149 | €2,396 | +€247 | +11.5% |
| Suppliers | 440/4 | €2,149 | €2,396 | +€247 | +11.5% |
| Taxes, remuneration and social security | 45 | €1,578 | €4,846 | +€3,268 | +207% |
| Remuneration and social security | 454/9 | €1,578 | €4,846 | +€3,268 | +207% |
| Remuneration, social security and pensions | 62 | €53,389 | €51,483 | -€1,907 | -3.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,211 | €1,659 | -€1,552 | -48.3% |
| Other operating charges | 640/8 | €790 | €751 | -€39 | -5.0% |
| Gross operating margin | 9900 | €64,820 | €52,367 | -€12,453 | -19.2% |
| Operating profit (loss) | 9901 | €7,430 | -€1,525 | -€8,955 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €163 | €192 | +€29 | +17.5% |
| Recurring financial charges | 65 | €163 | €192 | +€29 | +17.5% |
| Profit (loss) for the period before taxes | 9903 | €7,266 | -€1,717 | -€8,984 | |
| Income taxes | 67/77 | €3,510 | €1,006 | -€2,504 | -71.3% |
| Profit (loss) for the period | 9904 | €3,757 | -€2,723 | -€6,480 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,757 | -€2,723 | -€6,480 |
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 27 October 2026 via checked.be.