BVA LOGISTICS: 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.
BVA LOGISTICS
Largest movements
- Cash -€31,333
down €31,333 (-35.4%), from €88,544 to €57,211
mainly Trade debts (-€62,036)
- Receivables within one year -€28,233
down €28,233 (-36.6%), from €77,132 to €48,899
of which Trade receivables: -€24,918
- Trade debts -€62,036
down €62,036 (-40.3%), from €153,802 to €91,766
- Profit (loss) carried forward +€1,963
up €1,963 (+131%), from €1,504 to €3,467
- Gross operating margin +€19,978
up €19,978 (+676%), from €2,954 to €22,932
- Other operating charges -€571
down €571 (-55.9%), from €1,020 to €450
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €165,676 | €106,110 | -€59,566 | -36.0% |
| Current assets | 29/58 | €165,676 | €106,110 | -€59,566 | -36.0% |
| Amounts receivable within one year | 40/41 | €77,132 | €48,899 | -€28,233 | -36.6% |
| Trade receivables | 40 | €68,932 | €44,015 | -€24,918 | -36.1% |
| Other amounts receivable | 41 | €8,200 | €4,884 | -€3,315 | -40.4% |
| Cash at bank and in hand | 54/58 | €88,544 | €57,211 | -€31,333 | -35.4% |
| Total equity and liabilities | 10/49 | €165,676 | €106,110 | -€59,566 | -36.0% |
| Equity | 10/15 | €11,504 | €13,467 | +€1,963 | +17.1% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,504 | €3,467 | +€1,963 | +131% |
| Amounts payable | 17/49 | €154,172 | €92,642 | -€61,530 | -39.9% |
| Amounts payable within one year | 42/48 | €154,172 | €92,642 | -€61,530 | -39.9% |
| Trade debts | 44 | €153,802 | €91,766 | -€62,036 | -40.3% |
| Suppliers | 440/4 | €153,802 | €91,766 | -€62,036 | -40.3% |
| Taxes, remuneration and social security | 45 | €370 | €877 | +€507 | +137% |
| Taxes | 450/3 | €370 | €877 | +€507 | +137% |
| Other operating charges | 640/8 | €1,020 | €450 | -€571 | -55.9% |
| Non-recurring operating charges | 66A | - | €19,856 | +€19,856 | |
| Gross operating margin | 9900 | €2,954 | €22,932 | +€19,978 | +676% |
| Operating profit (loss) | 9901 | €1,934 | €2,627 | +€693 | +35.8% |
| Financial income | 75/76B | €1 | €0 | -€1 | -100% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -100% |
| Financial charges | 65/66B | €60 | €157 | +€96 | +160% |
| Recurring financial charges | 65 | €60 | €157 | +€96 | +160% |
| Profit (loss) for the period before taxes | 9903 | €1,874 | €2,470 | +€596 | +31.8% |
| Income taxes | 67/77 | €370 | €507 | +€137 | +36.9% |
| Profit (loss) for the period | 9904 | €1,504 | €1,963 | +€459 | +30.5% |
| Profit (loss) for the period to be appropriated | 9905 | €1,504 | €1,963 | +€459 | +30.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.