BVA Solutions: 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 Solutions
Largest movements
- Receivables within one year +€24,734
up €24,734 (+63.0%), from €39,233 to €63,967
of which Other amounts receivable: +€26,211
- Cash -€9,406
down €9,406 (-23.8%), from €39,483 to €30,078
mainly Receivables within one year (-€24,734) and Tax, wage and social debts (-€19,831)
- Tangible fixed assets -€9,027
down €9,027 (-43.4%), from €20,788 to €11,760
- Reserves +€25,794
up €25,794 (+43.7%), from €59,046 to €84,840
- Tax, wage and social debts -€19,831
down €19,831 (-55.3%), from €35,879 to €16,048
of which Taxes: -€19,681
- Gross operating margin -€45,738
down €45,738 (-49.9%), from €91,628 to €45,890
- Taxes -€12,547
down €12,547 (-50.4%), from €24,895 to €12,348
- Depreciation +€2,733
up €2,733 (+43.4%), from €6,294 to €9,027
- Other operating charges -€1,451
down €1,451 (-67.9%), from €2,139 to €688
- Financial income +€1,217
up €1,217 (+148.5%), from €820 to €2,037
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 | €102,221 | €107,882 | +€5,661 | +5.5% |
| Fixed assets | 21/28 | €20,788 | €11,760 | -€9,027 | -43.4% |
| Tangible fixed assets | 22/27 | €20,788 | €11,760 | -€9,027 | -43.4% |
| Furniture and vehicles | 24 | €20,788 | €11,760 | -€9,027 | -43.4% |
| Current assets | 29/58 | €81,434 | €96,121 | +€14,688 | +18.0% |
| Amounts receivable within one year | 40/41 | €39,233 | €63,967 | +€24,734 | +63.0% |
| Trade receivables | 40 | €15,428 | €13,950 | -€1,478 | -9.6% |
| Other amounts receivable | 41 | €23,806 | €50,017 | +€26,211 | +110.1% |
| Cash at bank and in hand | 54/58 | €39,483 | €30,078 | -€9,406 | -23.8% |
| Deferred charges and accrued income | 490/1 | €2,717 | €2,077 | -€640 | -23.6% |
| Total equity and liabilities | 10/49 | €102,221 | €107,882 | +€5,661 | +5.5% |
| Equity | 10/15 | €64,046 | €89,840 | +€25,794 | +40.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €59,046 | €84,840 | +€25,794 | +43.7% |
| Distributable reserves | 133 | €59,046 | €84,840 | +€25,794 | +43.7% |
| Amounts payable | 17/49 | €38,175 | €18,042 | -€20,133 | -52.7% |
| Amounts payable within one year | 42/48 | €37,586 | €16,692 | -€20,894 | -55.6% |
| Trade debts | 44 | €1,707 | €645 | -€1,063 | -62.2% |
| Suppliers | 440/4 | €1,707 | €645 | -€1,063 | -62.2% |
| Taxes, remuneration and social security | 45 | €35,879 | €16,048 | -€19,831 | -55.3% |
| Taxes | 450/3 | €33,336 | €13,655 | -€19,681 | -59.0% |
| Remuneration and social security | 454/9 | €2,542 | €2,392 | -€150 | -5.9% |
| Accrued charges and deferred income | 492/3 | €589 | €1,350 | +€760 | +129.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,294 | €9,027 | +€2,733 | +43.4% |
| Other operating charges | 640/8 | €2,139 | €688 | -€1,451 | -67.9% |
| Gross operating margin | 9900 | €91,628 | €45,890 | -€45,738 | -49.9% |
| Operating profit (loss) | 9901 | €83,195 | €36,175 | -€47,020 | -56.5% |
| Financial income | 75/76B | €820 | €2,037 | +€1,217 | +148.5% |
| Recurring financial income | 75 | €820 | €2,037 | +€1,217 | +148.5% |
| Financial charges | 65/66B | €75 | €71 | -€4 | -5.2% |
| Recurring financial charges | 65 | €75 | €71 | -€4 | -5.2% |
| Profit (loss) for the period before taxes | 9903 | €83,940 | €38,142 | -€45,799 | -54.6% |
| Income taxes | 67/77 | €24,895 | €12,348 | -€12,547 | -50.4% |
| Profit (loss) for the period | 9904 | €59,046 | €25,794 | -€33,252 | -56.3% |
| Profit (loss) for the period to be appropriated | 9905 | €59,046 | €25,794 | -€33,252 | -56.3% |
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.