BV STORE BE: 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 STORE BE
Largest movements
- Tangible fixed assets -€165,271
down €165,271 (-14.6%), from €1.1m to €967,691
of which Plant, machinery and equipment: -€118,726
- Stocks and contracts -€155,517
down €155,517 (-12.5%), from €1.2m to €1.1m
- Cash -€91,849
down €91,849 (-62.2%), from €147,774 to €55,925
mainly Net result for the year (-€720,521) and Investment in fixed assets (net) (-€80,920)
- Receivables within one year -€81,764
down €81,764 (-21.4%), from €381,479 to €299,715
of which Trade receivables: -€80,188
- Profit (loss) carried forward -€720,521
down €720,521 (-12.6%), from -€5.7m to -€6.5m
- Other debts +€265,777
up €265,777 (+10.5%), from €2.5m to €2.8m
- Trade debts +€104,561
up €104,561 (+18.4%), from €569,232 to €673,793
- Tax, wage and social debts -€73,197
down €73,197 (-33.7%), from €217,027 to €143,830
of which Remuneration and social security: -€53,676
- Staff costs -€285,514
down €285,514 (-24.2%), from €1.2m to €894,785
- Purchases and services -€240,541
down €240,541 (-7.0%), from €3.4m to €3.2m
- Turnover -€225,605
down €225,605 (-6.2%), from €3.7m to €3.4m
- Financial charges -€165,378
down €165,378 (-90.9%), from €181,875 to €16,497
of which Non-recurring financial charges: -€159,563
- Gross operating margin -€123,027
down €123,027 (-15.6%), from €787,640 to €664,613
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 | €2,960,243 | €2,492,254 | -€467,988 | -15.8% |
| Fixed assets | 21/28 | €1,175,458 | €1,043,033 | -€132,425 | -11.3% |
| Intangible fixed assets | 21 | €21,067 | €32,412 | +€11,346 | +53.9% |
| Tangible fixed assets | 22/27 | €1,132,962 | €967,691 | -€165,271 | -14.6% |
| Land and buildings | 22 | €621,633 | €608,449 | -€13,183 | -2.1% |
| Plant, machinery and equipment | 23 | €302,800 | €184,073 | -€118,726 | -39.2% |
| Furniture and vehicles | 24 | €31,839 | €19,500 | -€12,339 | -38.8% |
| Other tangible fixed assets | 26 | €176,691 | €155,669 | -€21,022 | -11.9% |
| Financial fixed assets | 28 | €21,429 | €42,929 | +€21,500 | +100.3% |
| Current assets | 29/58 | €1,784,785 | €1,449,222 | -€335,563 | -18.8% |
| Stocks and contracts in progress | 3 | €1,248,671 | €1,093,154 | -€155,517 | -12.5% |
| Stocks | 30/36 | €1,248,671 | €1,093,154 | -€155,517 | -12.5% |
| Amounts receivable within one year | 40/41 | €381,479 | €299,715 | -€81,764 | -21.4% |
| Trade receivables | 40 | €379,903 | €299,715 | -€80,188 | -21.1% |
| Other amounts receivable | 41 | €1,576 | - | -€1,576 | |
| Cash at bank and in hand | 54/58 | €147,774 | €55,925 | -€91,849 | -62.2% |
| Deferred charges and accrued income | 490/1 | €6,860 | €427 | -€6,433 | -93.8% |
| Total equity and liabilities | 10/49 | €2,960,243 | €2,492,254 | -€467,988 | -15.8% |
| Equity | 10/15 | -€398,959 | -€1,119,479 | -€720,521 | -180.6% |
| Contributions | 10/11 | €5,342,000 | €5,342,000 | = | 0.0% |
| Capital | 10 | €5,342,000 | €5,342,000 | = | 0.0% |
| Issued capital | 100 | €5,342,000 | €5,342,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,740,959 | -€6,461,479 | -€720,521 | -12.6% |
| Provisions and deferred taxes | 16 | €25,000 | - | -€25,000 | |
| Provisions for liabilities and charges | 160/5 | €25,000 | - | -€25,000 | |
| Other liabilities and charges | 164/5 | €25,000 | - | -€25,000 | |
| Amounts payable | 17/49 | €3,334,201 | €3,611,734 | +€277,532 | +8.3% |
| Amounts payable within one year | 42/48 | €3,314,593 | €3,611,734 | +€297,141 | +9.0% |
| Trade debts | 44 | €569,232 | €673,793 | +€104,561 | +18.4% |
| Suppliers | 440/4 | €569,232 | €673,793 | +€104,561 | +18.4% |
| Taxes, remuneration and social security | 45 | €217,027 | €143,830 | -€73,197 | -33.7% |
| Taxes | 450/3 | €69,125 | €49,604 | -€19,521 | -28.2% |
| Remuneration and social security | 454/9 | €147,902 | €94,226 | -€53,676 | -36.3% |
| Other amounts payable | 47/48 | €2,528,334 | €2,794,111 | +€265,777 | +10.5% |
| Accrued charges and deferred income | 492/3 | €19,609 | - | -€19,609 | |
| Turnover | 70 | €3,668,211 | €3,442,606 | -€225,605 | -6.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €3,435,921 | €3,195,380 | -€240,541 | -7.0% |
| Remuneration, social security and pensions | 62 | €1,180,299 | €894,785 | -€285,514 | -24.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €146,839 | €213,346 | +€66,507 | +45.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €12,398 | €87,390 | +€74,992 | +604.9% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €25,000 | -€25,000 | -€50,000 | |
| Other operating charges | 640/8 | €104,195 | €202,979 | +€98,784 | +94.8% |
| Non-recurring operating charges | 66A | €41,092 | €273 | -€40,818 | -99.3% |
| Gross operating margin | 9900 | €787,640 | €664,613 | -€123,027 | -15.6% |
| Operating profit (loss) | 9901 | -€722,182 | -€709,160 | +€13,023 | +1.8% |
| Financial income | 75/76B | €1,376 | €5,869 | +€4,492 | +326.4% |
| Recurring financial income | 75 | €1,376 | €5,869 | +€4,492 | +326.4% |
| Non-recurring financial income | 76B | €1,376 | €5,869 | +€4,492 | +326.4% |
| Financial charges | 65/66B | €181,875 | €16,497 | -€165,378 | -90.9% |
| Recurring financial charges | 65 | €21,708 | €15,893 | -€5,815 | -26.8% |
| Non-recurring financial charges | 66B | €160,167 | €604 | -€159,563 | -99.6% |
| Profit (loss) for the period before taxes | 9903 | -€902,681 | -€719,788 | +€182,892 | +20.3% |
| Income taxes | 67/77 | €170 | €732 | +€563 | +331.3% |
| Profit (loss) for the period | 9904 | -€902,851 | -€720,521 | +€182,330 | +20.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€902,851 | -€720,521 | +€182,330 | +20.2% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.