BV MOTORS: 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 MOTORS
Largest movements
- Tangible fixed assets -€2,446
down €2,446 (-28.8%), from €8,499 to €6,053
- Deferred charges and accrued income -€932
down €932 (-53.2%), from €1,750 to €819
- Receivables within one year +€394
up €394 (+42.0%), from €937 to €1,331
- Stocks and contracts -€300
no longer reported in 2025 (was €300)
- Other debts -€6,755
down €6,755 (-8.2%), from €82,249 to €75,494
- Trade debts +€1,890
up €1,890 (+120%), from €1,577 to €3,467
- Tax, wage and social debts +€948
up €948 (+88.4%), from €1,072 to €2,020
- Profit (loss) carried forward +€721
up €721 (+0.8%), from -€93,130 to -€92,409
- Gross operating margin -€4,412
down €4,412 (-42.9%), from €10,290 to €5,878
- Other operating charges -€903
down €903 (-37.6%), from €2,400 to €1,496
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 | €22,368 | €19,172 | -€3,196 | -14.3% |
| Fixed assets | 21/28 | €8,499 | €6,053 | -€2,446 | -28.8% |
| Tangible fixed assets | 22/27 | €8,499 | €6,053 | -€2,446 | -28.8% |
| Furniture and vehicles | 24 | €8,499 | €6,053 | -€2,446 | -28.8% |
| Current assets | 29/58 | €13,869 | €13,120 | -€749 | -5.4% |
| Stocks and contracts in progress | 3 | €300 | - | -€300 | |
| Stocks | 30/36 | €300 | - | -€300 | |
| Amounts receivable within one year | 40/41 | €937 | €1,331 | +€394 | +42.0% |
| Trade receivables | 40 | €937 | €1,331 | +€394 | +42.0% |
| Cash at bank and in hand | 54/58 | €10,882 | €10,971 | +€88 | +0.8% |
| Deferred charges and accrued income | 490/1 | €1,750 | €819 | -€932 | -53.2% |
| Total equity and liabilities | 10/49 | €22,368 | €19,172 | -€3,196 | -14.3% |
| Equity | 10/15 | -€74,530 | -€73,809 | +€721 | +1.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€93,130 | -€92,409 | +€721 | +0.8% |
| Amounts payable | 17/49 | €96,898 | €92,981 | -€3,916 | -4.0% |
| Amounts payable after more than one year | 17 | €12,000 | €12,000 | = | 0.0% |
| Financial debts | 170/4 | €12,000 | €12,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €84,898 | €80,981 | -€3,916 | -4.6% |
| Trade debts | 44 | €1,577 | €3,467 | +€1,890 | +120% |
| Suppliers | 440/4 | €1,577 | €3,467 | +€1,890 | +120% |
| Taxes, remuneration and social security | 45 | €1,072 | €2,020 | +€948 | +88.4% |
| Taxes | 450/3 | €1,072 | €2,020 | +€948 | +88.4% |
| Other amounts payable | 47/48 | €82,249 | €75,494 | -€6,755 | -8.2% |
| Non-recurring operating income | 76A | - | €9 | +€9 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,446 | €2,446 | -€0 | 0.0% |
| Other operating charges | 640/8 | €2,400 | €1,496 | -€903 | -37.6% |
| Gross operating margin | 9900 | €10,290 | €5,878 | -€4,412 | -42.9% |
| Operating profit (loss) | 9901 | €5,444 | €1,935 | -€3,509 | -64.5% |
| Financial income | 75/76B | €0 | €1 | +€0 | +87.5% |
| Recurring financial income | 75 | €0 | €1 | +€0 | +87.5% |
| Financial charges | 65/66B | €474 | €541 | +€67 | +14.1% |
| Recurring financial charges | 65 | €474 | €541 | +€67 | +14.1% |
| Profit (loss) for the period before taxes | 9903 | €4,970 | €1,394 | -€3,575 | -71.9% |
| Income taxes | 67/77 | €772 | €673 | -€98 | -12.8% |
| Profit (loss) for the period | 9904 | €4,198 | €721 | -€3,477 | -82.8% |
| Profit (loss) for the period to be appropriated | 9905 | €4,198 | €721 | -€3,477 | -82.8% |
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 31 October 2026 via checked.be.