BVB CLIN CONSULT: 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.
BVB CLIN CONSULT
Largest movements
- Current investments +€344,340
up €344,340 (+38.5%), from €894,456 to €1.2m
- Receivables within one year +€31,514
up €31,514 (+61.4%), from €51,321 to €82,835
of which Trade receivables: +€31,747
- Tangible fixed assets -€18,807
down €18,807 (-11.1%), from €169,242 to €150,435
of which Land and buildings: -€16,958
- Reserves +€347,615
up €347,615 (+39.0%), from €892,139 to €1.2m
of which Distributable reserves: +€347,615
- Tax, wage and social debts +€34,725
up €34,725 (+111%), from €31,304 to €66,028
- Financial income +€211,927
up €211,927 (+542%), from €39,101 to €251,028
- Financial charges -€18,923
down €18,923 (-87.5%), from €21,631 to €2,708
- Taxes +€17,235
up €17,235 (+27.5%), from €62,710 to €79,945
- Gross operating margin +€5,035
up €5,035 (+2.6%), from €197,055 to €202,090
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 | €1,281,178 | €1,645,680 | +€364,503 | +28.5% |
| Fixed assets | 21/28 | €169,242 | €150,435 | -€18,807 | -11.1% |
| Tangible fixed assets | 22/27 | €169,242 | €150,435 | -€18,807 | -11.1% |
| Land and buildings | 22 | €163,301 | €146,343 | -€16,958 | -10.4% |
| Plant, machinery and equipment | 23 | €779 | €281 | -€498 | -63.9% |
| Furniture and vehicles | 24 | €5,162 | €3,811 | -€1,351 | -26.2% |
| Current assets | 29/58 | €1,111,936 | €1,495,246 | +€383,310 | +34.5% |
| Amounts receivable within one year | 40/41 | €51,321 | €82,835 | +€31,514 | +61.4% |
| Trade receivables | 40 | €51,088 | €82,835 | +€31,747 | +62.1% |
| Other amounts receivable | 41 | €234 | €0 | -€234 | -100% |
| Current investments | 50/53 | €894,456 | €1,238,796 | +€344,340 | +38.5% |
| Cash at bank and in hand | 54/58 | €165,783 | €172,930 | +€7,148 | +4.3% |
| Deferred charges and accrued income | 490/1 | €375 | €683 | +€308 | +82.1% |
| Total equity and liabilities | 10/49 | €1,281,178 | €1,645,680 | +€364,503 | +28.5% |
| Equity | 10/15 | €910,739 | €1,258,355 | +€347,615 | +38.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €892,139 | €1,239,755 | +€347,615 | +39.0% |
| Non-distributable reserves | 130/1 | €9,231 | €9,231 | = | 0.0% |
| Reserves not available under the articles | 1311 | €9,231 | €9,231 | = | 0.0% |
| Distributable reserves | 133 | €882,908 | €1,230,523 | +€347,615 | +39.4% |
| Amounts payable | 17/49 | €370,438 | €387,326 | +€16,887 | +4.6% |
| Amounts payable after more than one year | 17 | €55,286 | €43,047 | -€12,240 | -22.1% |
| Financial debts | 170/4 | €55,286 | €43,047 | -€12,240 | -22.1% |
| Amounts payable within one year | 42/48 | €315,152 | €343,249 | +€28,097 | +8.9% |
| Current portion of amounts payable after more than one year | 42 | €12,081 | €12,240 | +€159 | +1.3% |
| Financial debts | 43 | €919 | €1,588 | +€669 | +72.7% |
| Credit institutions | 430/8 | €919 | €1,588 | +€669 | +72.7% |
| Trade debts | 44 | €2,265 | €786 | -€1,479 | -65.3% |
| Suppliers | 440/4 | €2,265 | €786 | -€1,479 | -65.3% |
| Taxes, remuneration and social security | 45 | €31,304 | €66,028 | +€34,725 | +111% |
| Taxes | 450/3 | €31,304 | €66,028 | +€34,725 | +111% |
| Other amounts payable | 47/48 | €268,583 | €262,607 | -€5,976 | -2.2% |
| Accrued charges and deferred income | 492/3 | - | €1,030 | +€1,030 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,817 | €18,807 | -€1,010 | -5.1% |
| Other operating charges | 640/8 | €3,924 | €4,042 | +€118 | +3.0% |
| Gross operating margin | 9900 | €197,055 | €202,090 | +€5,035 | +2.6% |
| Operating profit (loss) | 9901 | €173,314 | €179,241 | +€5,927 | +3.4% |
| Financial income | 75/76B | €39,101 | €251,028 | +€211,927 | +542% |
| Recurring financial income | 75 | €39,101 | €251,028 | +€211,927 | +542% |
| Financial charges | 65/66B | €21,631 | €2,708 | -€18,923 | -87.5% |
| Recurring financial charges | 65 | €21,631 | €2,708 | -€18,923 | -87.5% |
| Profit (loss) for the period before taxes | 9903 | €190,784 | €427,561 | +€236,777 | +124% |
| Transfer from deferred taxes | 780 | €0 | - | = | |
| Income taxes | 67/77 | €62,710 | €79,945 | +€17,235 | +27.5% |
| Profit (loss) for the period | 9904 | €128,074 | €347,615 | +€219,541 | +171% |
| Transfer from tax-exempt reserves | 789 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €128,074 | €347,615 | +€219,541 | +171% |
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 14 October 2026 via checked.be.