BV Property: 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 Property
Largest movements
- Tangible fixed assets -€16,275
down €16,275 (-3.5%), from €465,968 to €449,693
- Receivables within one year +€7,833
up €7,833 (+43.1%), from €18,167 to €26,000
of which Other amounts receivable: +€26,000
- Other debts -€33,769
down €33,769 (-21.5%), from €157,155 to €123,387
- Profit (loss) carried forward +€28,650
up €28,650, from -€28,650 to €0
- Debts after one year -€17,337
down €17,337 (-5.3%), from €326,897 to €309,560
- Reserves +€6,017
new in 2025: €6,017
- Depreciation -€71,286
down €71,286 (-81.1%), from €87,935 to €16,650
- Gross operating margin -€9,147
down €9,147 (-11.3%), from €80,689 to €71,542
- Financial charges -€2,426
down €2,426 (-12.8%), from €18,998 to €16,573
- Taxes +€1,504
new in 2025: €1,504
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 | €490,376 | €476,887 | -€13,489 | -2.8% |
| Formation expenses | 20 | €375 | €0 | -€375 | -100.0% |
| Fixed assets | 21/28 | €465,968 | €449,693 | -€16,275 | -3.5% |
| Tangible fixed assets | 22/27 | €465,968 | €449,693 | -€16,275 | -3.5% |
| Land and buildings | 22 | €465,968 | €449,693 | -€16,275 | -3.5% |
| Current assets | 29/58 | €24,034 | €27,194 | +€3,161 | +13.2% |
| Amounts receivable within one year | 40/41 | €18,167 | €26,000 | +€7,833 | +43.1% |
| Trade receivables | 40 | €18,167 | €0 | -€18,167 | -100.0% |
| Other amounts receivable | 41 | - | €26,000 | +€26,000 | |
| Cash at bank and in hand | 54/58 | €5,866 | €1,194 | -€4,672 | -79.6% |
| Total equity and liabilities | 10/49 | €490,376 | €476,887 | -€13,489 | -2.8% |
| Equity | 10/15 | -€18,650 | €16,017 | +€34,667 | |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | - | €6,017 | +€6,017 | |
| Distributable reserves | 133 | - | €6,017 | +€6,017 | |
| Profit (loss) carried forward | 14 | -€28,650 | €0 | +€28,650 | |
| Amounts payable | 17/49 | €509,026 | €460,870 | -€48,156 | -9.5% |
| Amounts payable after more than one year | 17 | €326,897 | €309,560 | -€17,337 | -5.3% |
| Financial debts | 170/4 | €326,897 | €309,560 | -€17,337 | -5.3% |
| Amounts payable within one year | 42/48 | €182,129 | €151,310 | -€30,819 | -16.9% |
| Current portion of amounts payable after more than one year | 42 | €19,541 | €18,876 | -€665 | -3.4% |
| Trade debts | 44 | €4,740 | €6,796 | +€2,056 | +43.4% |
| Suppliers | 440/4 | €4,740 | €6,796 | +€2,056 | +43.4% |
| Taxes, remuneration and social security | 45 | €693 | €2,252 | +€1,559 | +224.9% |
| Taxes | 450/3 | €693 | €2,252 | +€1,559 | +224.9% |
| Other amounts payable | 47/48 | €157,155 | €123,387 | -€33,769 | -21.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €87,935 | €16,650 | -€71,286 | -81.1% |
| Other operating charges | 640/8 | €2,405 | €2,148 | -€257 | -10.7% |
| Gross operating margin | 9900 | €80,689 | €71,542 | -€9,147 | -11.3% |
| Operating profit (loss) | 9901 | -€9,651 | €52,744 | +€62,395 | |
| Financial charges | 65/66B | €18,998 | €16,573 | -€2,426 | -12.8% |
| Recurring financial charges | 65 | €18,998 | €16,573 | -€2,426 | -12.8% |
| Profit (loss) for the period before taxes | 9903 | -€28,650 | €36,171 | +€64,821 | |
| Income taxes | 67/77 | - | €1,504 | +€1,504 | |
| Profit (loss) for the period | 9904 | -€28,650 | €34,667 | +€63,317 | |
| Profit (loss) for the period to be appropriated | 9905 | -€28,650 | €34,667 | +€63,317 |
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 12 October 2026 via checked.be.