BV IT CONSULT: what changed
Two fiscal 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 IT CONSULT
Largest movements
- Tangible fixed assets +€192,882
up €192,882 (+127.1%), from €151,771 to €344,653
of which Land and buildings: +€191,928
- Cash -€35,285
down €35,285 (-75.7%), from €46,620 to €11,334
mainly Investment in fixed assets (net) (-€205,024) and Contributions, distributions and other (-€10,511)
- Receivables within one year +€9,022
up €9,022 (+27.9%), from €32,378 to €41,401
of which Trade receivables: +€8,991
- Debts after one year +€137,802
up €137,802 (+270.6%), from €50,929 to €188,731
- Reserves +€9,209
up €9,209 (+5.8%), from €158,682 to €167,892
- Current portion of long-term debt +€9,155
up €9,155 (+62.9%), from €14,549 to €23,704
- Trade debts +€6,953
up €6,953 (+232530.1%), from €3 to €6,956
- Tax, wage and social debts +€6,276
up €6,276 (+44.4%), from €14,150 to €20,426
- Other operating charges +€24,956
up €24,956 (+1343.9%), from €1,857 to €26,813
- Taxes -€11,535
down €11,535 (-54.0%), from €21,344 to €9,809
- Financial charges +€3,622
up €3,622 (+117.3%), from €3,088 to €6,710
- Depreciation +€3,209
up €3,209 (+35.9%), from €8,933 to €12,142
- Gross operating margin -€828
down €828 (-1.1%), from €75,728 to €74,900
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 | €250,069 | €417,814 | +€167,745 | +67.1% |
| Fixed assets | 21/28 | €151,771 | €344,653 | +€192,882 | +127.1% |
| Tangible fixed assets | 22/27 | €151,771 | €344,653 | +€192,882 | +127.1% |
| Land and buildings | 22 | €149,653 | €341,581 | +€191,928 | +128.2% |
| Plant, machinery and equipment | 23 | €1,595 | €1,083 | -€511 | -32.1% |
| Furniture and vehicles | 24 | €523 | €1,989 | +€1,466 | +280.2% |
| Current assets | 29/58 | €98,298 | €73,161 | -€25,137 | -25.6% |
| Amounts receivable within one year | 40/41 | €32,378 | €41,401 | +€9,022 | +27.9% |
| Trade receivables | 40 | €31,154 | €40,145 | +€8,991 | +28.9% |
| Other amounts receivable | 41 | €1,224 | €1,256 | +€31 | +2.6% |
| Current investments | 50/53 | €18,572 | €18,572 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €46,620 | €11,334 | -€35,285 | -75.7% |
| Deferred charges and accrued income | 490/1 | €728 | €1,854 | +€1,126 | +154.6% |
| Total equity and liabilities | 10/49 | €250,069 | €417,814 | +€167,745 | +67.1% |
| Equity | 10/15 | €165,064 | €174,092 | +€9,028 | +5.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €158,682 | €167,892 | +€9,209 | +5.8% |
| Distributable reserves | 133 | €158,682 | €167,892 | +€9,209 | +5.8% |
| Profit (loss) carried forward | 14 | €182 | - | -€182 | |
| Amounts payable | 17/49 | €85,005 | €243,723 | +€158,717 | +186.7% |
| Amounts payable after more than one year | 17 | €50,929 | €188,731 | +€137,802 | +270.6% |
| Financial debts | 170/4 | €50,929 | €188,731 | +€137,802 | +270.6% |
| Amounts payable within one year | 42/48 | €33,842 | €54,967 | +€21,124 | +62.4% |
| Current portion of amounts payable after more than one year | 42 | €14,549 | €23,704 | +€9,155 | +62.9% |
| Trade debts | 44 | €3 | €6,956 | +€6,953 | +232530.1% |
| Suppliers | 440/4 | €3 | €6,956 | +€6,953 | +232530.1% |
| Taxes, remuneration and social security | 45 | €14,150 | €20,426 | +€6,276 | +44.4% |
| Taxes | 450/3 | €14,150 | €20,426 | +€6,276 | +44.4% |
| Other amounts payable | 47/48 | €5,140 | €3,881 | -€1,260 | -24.5% |
| Accrued charges and deferred income | 492/3 | €234 | €25 | -€209 | -89.3% |
| Non-recurring operating income | 76A | €1,366 | - | -€1,366 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,933 | €12,142 | +€3,209 | +35.9% |
| Other operating charges | 640/8 | €1,857 | €26,813 | +€24,956 | +1343.9% |
| Gross operating margin | 9900 | €75,728 | €74,900 | -€828 | -1.1% |
| Operating profit (loss) | 9901 | €64,937 | €35,946 | -€28,992 | -44.6% |
| Financial income | 75/76B | €0 | €112 | +€112 | +1116700.0% |
| Recurring financial income | 75 | €0 | €112 | +€112 | +1116700.0% |
| Financial charges | 65/66B | €3,088 | €6,710 | +€3,622 | +117.3% |
| Recurring financial charges | 65 | €3,088 | €6,710 | +€3,622 | +117.3% |
| Profit (loss) for the period before taxes | 9903 | €61,850 | €29,347 | -€32,503 | -52.6% |
| Income taxes | 67/77 | €21,344 | €9,809 | -€11,535 | -54.0% |
| Profit (loss) for the period | 9904 | €40,506 | €19,539 | -€20,967 | -51.8% |
| Profit (loss) for the period to be appropriated | 9905 | €40,506 | €19,539 | -€20,967 | -51.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.