BV TOOLS: 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 TOOLS
Largest movements
- Cash +€16,696
up €16,696 (+300.0%), from €5,565 to €22,261
mainly Tax, wage and social debts (+€20,079) and Depreciation (+€7,911)
- Tangible fixed assets -€7,911
down €7,911 (-26.8%), from €29,478 to €21,567
of which Furniture and vehicles: -€5,431
- Stocks and contracts -€5,152
down €5,152 (-5.2%), from €98,811 to €93,658
- Tax, wage and social debts +€20,079
up €20,079 (+143.9%), from €13,951 to €34,030
of which Taxes: +€14,458
- Trade debts -€16,036
down €16,036 (-39.7%), from €40,412 to €24,376
- Debts after one year -€6,563
down €6,563 (-53.7%), from €12,215 to €5,652
- Profit (loss) carried forward +€6,504
up €6,504 (+140.2%), from €4,639 to €11,143
- Other debts -€2,690
down €2,690 (-2.4%), from €113,149 to €110,459
- Purchases and services -€24,337
down €24,337 (-4.9%), from €493,310 to €468,973
- Staff costs +€17,072
up €17,072 (+59.7%), from €28,606 to €45,678
- Turnover -€13,555
down €13,555 (-2.5%), from €549,099 to €535,545
- Gross operating margin +€10,783
up €10,783 (+19.3%), from €55,789 to €66,572
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 | €209,743 | €210,982 | +€1,240 | +0.6% |
| Fixed assets | 21/28 | €29,478 | €21,567 | -€7,911 | -26.8% |
| Tangible fixed assets | 22/27 | €29,478 | €21,567 | -€7,911 | -26.8% |
| Plant, machinery and equipment | 23 | €1,018 | €667 | -€352 | -34.5% |
| Furniture and vehicles | 24 | €20,400 | €14,969 | -€5,431 | -26.6% |
| Other tangible fixed assets | 26 | €8,059 | €5,931 | -€2,128 | -26.4% |
| Current assets | 29/58 | €180,265 | €189,415 | +€9,151 | +5.1% |
| Stocks and contracts in progress | 3 | €98,811 | €93,658 | -€5,152 | -5.2% |
| Stocks | 30/36 | €98,811 | €93,658 | -€5,152 | -5.2% |
| Amounts receivable within one year | 40/41 | €75,129 | €73,170 | -€1,958 | -2.6% |
| Trade receivables | 40 | €75,123 | €64,873 | -€10,250 | -13.6% |
| Other amounts receivable | 41 | €5 | €8,297 | +€8,292 | +154122.1% |
| Cash at bank and in hand | 54/58 | €5,565 | €22,261 | +€16,696 | +300.0% |
| Deferred charges and accrued income | 490/1 | €761 | €326 | -€435 | -57.2% |
| Total equity and liabilities | 10/49 | €209,743 | €210,982 | +€1,240 | +0.6% |
| Equity | 10/15 | €23,273 | €29,778 | +€6,504 | +27.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €35 | €35 | = | 0.0% |
| Non-distributable reserves | 130/1 | €35 | €35 | = | 0.0% |
| Reserves not available under the articles | 1311 | €35 | €35 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,639 | €11,143 | +€6,504 | +140.2% |
| Amounts payable | 17/49 | €186,469 | €181,205 | -€5,265 | -2.8% |
| Amounts payable after more than one year | 17 | €12,215 | €5,652 | -€6,563 | -53.7% |
| Financial debts | 170/4 | €12,215 | €5,652 | -€6,563 | -53.7% |
| Amounts payable within one year | 42/48 | €173,843 | €175,428 | +€1,585 | +0.9% |
| Current portion of amounts payable after more than one year | 42 | €6,331 | €6,563 | +€232 | +3.7% |
| Trade debts | 44 | €40,412 | €24,376 | -€16,036 | -39.7% |
| Suppliers | 440/4 | €40,412 | €24,376 | -€16,036 | -39.7% |
| Taxes, remuneration and social security | 45 | €13,951 | €34,030 | +€20,079 | +143.9% |
| Taxes | 450/3 | €6,080 | €20,538 | +€14,458 | +237.8% |
| Remuneration and social security | 454/9 | €7,871 | €13,492 | +€5,621 | +71.4% |
| Other amounts payable | 47/48 | €113,149 | €110,459 | -€2,690 | -2.4% |
| Accrued charges and deferred income | 492/3 | €412 | €125 | -€287 | -69.6% |
| Turnover | 70 | €549,099 | €535,545 | -€13,555 | -2.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €493,310 | €468,973 | -€24,337 | -4.9% |
| Remuneration, social security and pensions | 62 | €28,606 | €45,678 | +€17,072 | +59.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,009 | €7,911 | +€3,902 | +97.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €5,510 | €2,126 | -€3,384 | -61.4% |
| Other operating charges | 640/8 | €726 | €2,636 | +€1,910 | +263.0% |
| Gross operating margin | 9900 | €55,789 | €66,572 | +€10,783 | +19.3% |
| Operating profit (loss) | 9901 | €16,938 | €8,221 | -€8,717 | -51.5% |
| Financial income | 75/76B | €2,429 | €2,522 | +€93 | +3.8% |
| Recurring financial income | 75 | €2,429 | €2,522 | +€93 | +3.8% |
| Financial charges | 65/66B | €274 | €742 | +€468 | +170.5% |
| Recurring financial charges | 65 | €274 | €742 | +€468 | +170.5% |
| Profit (loss) for the period before taxes | 9903 | €19,093 | €10,001 | -€9,092 | -47.6% |
| Income taxes | 67/77 | €209 | €3,497 | +€3,287 | +1571.2% |
| Profit (loss) for the period | 9904 | €18,883 | €6,504 | -€12,379 | -65.6% |
| Profit (loss) for the period to be appropriated | 9905 | €18,883 | €6,504 | -€12,379 | -65.6% |
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 3 October 2026 via checked.be.