BV Volterra: 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 Volterra
Largest movements
- Tangible fixed assets -€30,000
down €30,000 (-2.7%), from €1.1m to €1.1m
of which Land and buildings: -€25,000
- Debts after one year -€40,897
down €40,897 (-5.0%), from €822,190 to €781,293
- Profit (loss) carried forward +€12,326
up €12,326 (+8.7%), from -€141,348 to -€129,022
- Gross operating margin +€4,887
up €4,887 (+6.5%), from €75,481 to €80,368
- Other operating charges +€1,449
up €1,449 (+74.9%), from €1,934 to €3,383
- Financial charges +€1,100
up €1,100 (+3.3%), from €33,559 to €34,659
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 | €1,123,865 | €1,095,480 | -€28,385 | -2.5% |
| Fixed assets | 21/28 | €1,115,904 | €1,085,904 | -€30,000 | -2.7% |
| Tangible fixed assets | 22/27 | €1,115,904 | €1,085,904 | -€30,000 | -2.7% |
| Land and buildings | 22 | €1,100,753 | €1,075,753 | -€25,000 | -2.3% |
| Furniture and vehicles | 24 | €15,151 | €10,151 | -€5,000 | -33.0% |
| Current assets | 29/58 | €7,961 | €9,576 | +€1,615 | +20.3% |
| Amounts receivable within one year | 40/41 | - | €3,923 | +€3,923 | |
| Trade receivables | 40 | - | €3,923 | +€3,923 | |
| Cash at bank and in hand | 54/58 | €4,387 | €2,902 | -€1,485 | -33.9% |
| Deferred charges and accrued income | 490/1 | €3,574 | €2,751 | -€823 | -23.0% |
| Total equity and liabilities | 10/49 | €1,123,865 | €1,095,480 | -€28,385 | -2.5% |
| Equity | 10/15 | €58,652 | €70,978 | +€12,326 | +21.0% |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€141,348 | -€129,022 | +€12,326 | +8.7% |
| Amounts payable | 17/49 | €1,065,213 | €1,024,502 | -€40,711 | -3.8% |
| Amounts payable after more than one year | 17 | €822,190 | €781,293 | -€40,897 | -5.0% |
| Financial debts | 170/4 | €822,190 | €781,293 | -€40,897 | -5.0% |
| Amounts payable within one year | 42/48 | €243,023 | €243,209 | +€186 | +0.1% |
| Current portion of amounts payable after more than one year | 42 | €39,378 | €37,548 | -€1,830 | -4.6% |
| Trade debts | 44 | €3,645 | €5,661 | +€2,016 | +55.3% |
| Suppliers | 440/4 | €3,645 | €5,661 | +€2,016 | +55.3% |
| Other amounts payable | 47/48 | €200,000 | €200,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,000 | €30,000 | = | 0.0% |
| Other operating charges | 640/8 | €1,934 | €3,383 | +€1,449 | +74.9% |
| Gross operating margin | 9900 | €75,481 | €80,368 | +€4,887 | +6.5% |
| Operating profit (loss) | 9901 | €43,547 | €46,985 | +€3,438 | +7.9% |
| Financial charges | 65/66B | €33,559 | €34,659 | +€1,100 | +3.3% |
| Recurring financial charges | 65 | €33,559 | €34,659 | +€1,100 | +3.3% |
| Profit (loss) for the period before taxes | 9903 | €9,988 | €12,326 | +€2,338 | +23.4% |
| Profit (loss) for the period | 9904 | €9,988 | €12,326 | +€2,338 | +23.4% |
| Profit (loss) for the period to be appropriated | 9905 | €9,988 | €12,326 | +€2,338 | +23.4% |
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 18 October 2026 via checked.be.