BVDB Consultancy: 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.
BVDB Consultancy
Largest movements
- Tangible fixed assets -€669
no longer reported in 2025 (was €669)
- Receivables within one year -€115
down €115 (-10.9%), from €1,047 to €933
of which Trade receivables: -€891
- Cash +€107
up €107 (+150%), from €72 to €179
mainly Other debts (+€3,365) and Depreciation (+€669)
- Other debts +€3,365
up €3,365 (+95.4%), from €3,528 to €6,894
- Tax, wage and social debts -€2,350
no longer reported in 2025 (was €2,350)
- Profit (loss) carried forward -€1,692
down €1,692 (-25.7%), from -€6,590 to -€8,282
- Gross operating margin +€23,466
up €23,466 (+96.2%), from -€24,393 to -€926
- Other operating charges -€989
no longer reported in 2025 (was €989)
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 | €1,788 | €1,112 | -€676 | -37.8% |
| Fixed assets | 21/28 | €669 | - | -€669 | |
| Tangible fixed assets | 22/27 | €669 | - | -€669 | |
| Plant, machinery and equipment | 23 | €669 | - | -€669 | |
| Current assets | 29/58 | €1,119 | €1,112 | -€7 | -0.7% |
| Amounts receivable within one year | 40/41 | €1,047 | €933 | -€115 | -10.9% |
| Trade receivables | 40 | €891 | - | -€891 | |
| Other amounts receivable | 41 | €156 | €933 | +€777 | +498% |
| Cash at bank and in hand | 54/58 | €72 | €179 | +€107 | +150% |
| Total equity and liabilities | 10/49 | €1,788 | €1,112 | -€676 | -37.8% |
| Equity | 10/15 | -€4,090 | -€5,782 | -€1,692 | -41.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,590 | -€8,282 | -€1,692 | -25.7% |
| Amounts payable | 17/49 | €5,878 | €6,894 | +€1,015 | +17.3% |
| Amounts payable within one year | 42/48 | €5,878 | €6,894 | +€1,015 | +17.3% |
| Taxes, remuneration and social security | 45 | €2,350 | - | -€2,350 | |
| Remuneration and social security | 454/9 | €2,350 | - | -€2,350 | |
| Other amounts payable | 47/48 | €3,528 | €6,894 | +€3,365 | +95.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €816 | €669 | -€147 | -18.1% |
| Other operating charges | 640/8 | €989 | - | -€989 | |
| Gross operating margin | 9900 | -€24,393 | -€926 | +€23,466 | +96.2% |
| Operating profit (loss) | 9901 | -€26,198 | -€1,595 | +€24,603 | +93.9% |
| Financial charges | 65/66B | €69 | €96 | +€27 | +39.5% |
| Recurring financial charges | 65 | €69 | €96 | +€27 | +39.5% |
| Profit (loss) for the period before taxes | 9903 | -€26,267 | -€1,692 | +€24,576 | +93.6% |
| Profit (loss) for the period | 9904 | -€26,267 | -€1,692 | +€24,576 | +93.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€26,267 | -€1,692 | +€24,576 | +93.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.