BV ICT CONSULT: 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 ICT CONSULT
Largest movements
- Cash +€45,498
up €45,498 (+35.1%), from €129,782 to €175,281
mainly Debts after one year (+€174,000) and Current investments (+€32,000)
- Current investments -€32,000
down €32,000 (-50.4%), from €63,500 to €31,500
- Receivables within one year +€3,622
up €3,622 (+19.5%), from €18,562 to €22,184
of which Trade receivables: +€2,627
- Debts after one year +€174,000
new in 2025: €174,000
- Reserves -€149,964
down €149,964 (-85.6%), from €175,221 to €25,257
- Tax, wage and social debts -€10,984
down €10,984 (-32.1%), from €34,185 to €23,201
of which Taxes: -€11,234
- Trade debts +€2,596
up €2,596 (+122%), from €2,134 to €4,730
- Gross operating margin -€41,984
down €41,984 (-54.2%), from €77,430 to €35,445
- Taxes -€8,302
down €8,302 (-54.8%), from €15,145 to €6,843
- Financial income +€787
up €787 (+408%), from €193 to €980
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 | €216,540 | €232,848 | +€16,308 | +7.5% |
| Fixed assets | 21/28 | €4,080 | €3,883 | -€197 | -4.8% |
| Tangible fixed assets | 22/27 | €4,080 | €3,883 | -€197 | -4.8% |
| Furniture and vehicles | 24 | €4,080 | €3,883 | -€197 | -4.8% |
| Current assets | 29/58 | €212,460 | €228,965 | +€16,505 | +7.8% |
| Amounts receivable within one year | 40/41 | €18,562 | €22,184 | +€3,622 | +19.5% |
| Trade receivables | 40 | €14,900 | €17,527 | +€2,627 | +17.6% |
| Other amounts receivable | 41 | €3,662 | €4,657 | +€995 | +27.2% |
| Current investments | 50/53 | €63,500 | €31,500 | -€32,000 | -50.4% |
| Cash at bank and in hand | 54/58 | €129,782 | €175,281 | +€45,498 | +35.1% |
| Deferred charges and accrued income | 490/1 | €616 | - | -€616 | |
| Total equity and liabilities | 10/49 | €216,540 | €232,848 | +€16,308 | +7.5% |
| Equity | 10/15 | €180,221 | €30,257 | -€149,964 | -83.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €175,221 | €25,257 | -€149,964 | -85.6% |
| Distributable reserves | 133 | €175,221 | €25,257 | -€149,964 | -85.6% |
| Amounts payable | 17/49 | €36,319 | €202,590 | +€166,271 | +458% |
| Amounts payable after more than one year | 17 | - | €174,000 | +€174,000 | |
| Other amounts payable | 178/9 | - | €174,000 | +€174,000 | |
| Amounts payable within one year | 42/48 | €36,319 | €28,440 | -€7,879 | -21.7% |
| Trade debts | 44 | €2,134 | €4,730 | +€2,596 | +122% |
| Suppliers | 440/4 | €2,134 | €4,730 | +€2,596 | +122% |
| Taxes, remuneration and social security | 45 | €34,185 | €23,201 | -€10,984 | -32.1% |
| Taxes | 450/3 | €31,765 | €20,531 | -€11,234 | -35.4% |
| Remuneration and social security | 454/9 | €2,420 | €2,670 | +€250 | +10.3% |
| Other amounts payable | 47/48 | - | €509 | +€509 | |
| Accrued charges and deferred income | 492/3 | - | €150 | +€150 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,493 | €2,382 | -€111 | -4.4% |
| Other operating charges | 640/8 | €786 | €1,299 | +€513 | +65.3% |
| Gross operating margin | 9900 | €77,430 | €35,445 | -€41,984 | -54.2% |
| Operating profit (loss) | 9901 | €74,151 | €31,764 | -€42,387 | -57.2% |
| Financial income | 75/76B | €193 | €980 | +€787 | +408% |
| Recurring financial income | 75 | €193 | €980 | +€787 | +408% |
| Financial charges | 65/66B | €594 | €644 | +€50 | +8.4% |
| Recurring financial charges | 65 | €594 | €644 | +€50 | +8.4% |
| Profit (loss) for the period before taxes | 9903 | €73,750 | €32,100 | -€41,649 | -56.5% |
| Income taxes | 67/77 | €15,145 | €6,843 | -€8,302 | -54.8% |
| Profit (loss) for the period | 9904 | €58,605 | €25,257 | -€33,347 | -56.9% |
| Profit (loss) for the period to be appropriated | 9905 | €58,605 | €25,257 | -€33,347 | -56.9% |
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 21 October 2026 via checked.be.