BVDC Consult'imm: 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.
BVDC Consult'imm
Largest movements
- Tangible fixed assets +€477,990
up €477,990 (+78.1%), from €612,382 to €1.1m
of which Land and buildings: +€484,845
- Receivables within one year -€13,476
down €13,476 (-87.7%), from €15,361 to €1,885
of which Trade receivables: -€15,361
- Debts after one year +€437,016
up €437,016 (+147.2%), from €296,844 to €733,860
of which Financial debts: +€438,516
- Current portion of long-term debt +€35,060
up €35,060 (+137.9%), from €25,424 to €60,484
- Trade debts -€16,864
down €16,864 (-88.3%), from €19,105 to €2,241
- Depreciation +€130,845
up €130,845 (+1051.0%), from €12,450 to €143,294
- Gross operating margin +€37,161
up €37,161 (+31.1%), from €119,394 to €156,555
- Taxes -€20,592
down €20,592 (-96.2%), from €21,407 to €815
- Financial charges +€2,677
up €2,677 (+55.7%), from €4,808 to €7,485
- Other operating charges +€2,511
up €2,511 (+46.3%), from €5,421 to €7,932
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 | €669,911 | €1,139,689 | +€469,779 | +70.1% |
| Fixed assets | 21/28 | €612,382 | €1,090,372 | +€477,990 | +78.1% |
| Tangible fixed assets | 22/27 | €612,382 | €1,090,372 | +€477,990 | +78.1% |
| Land and buildings | 22 | €530,298 | €1,015,143 | +€484,845 | +91.4% |
| Plant, machinery and equipment | 23 | €69,617 | €66,951 | -€2,666 | -3.8% |
| Furniture and vehicles | 24 | €12,467 | €8,277 | -€4,189 | -33.6% |
| Current assets | 29/58 | €57,529 | €49,318 | -€8,211 | -14.3% |
| Amounts receivable within one year | 40/41 | €15,361 | €1,885 | -€13,476 | -87.7% |
| Trade receivables | 40 | €15,361 | - | -€15,361 | |
| Other amounts receivable | 41 | - | €1,885 | +€1,885 | |
| Cash at bank and in hand | 54/58 | €41,986 | €45,767 | +€3,781 | +9.0% |
| Deferred charges and accrued income | 490/1 | €182 | €1,666 | +€1,484 | +815.6% |
| Total equity and liabilities | 10/49 | €669,911 | €1,139,689 | +€469,779 | +70.1% |
| Equity | 10/15 | €242,250 | €239,279 | -€2,971 | -1.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Revaluation surpluses | 12 | €215,000 | €215,000 | = | 0.0% |
| Reserves | 13 | €24,250 | €24,250 | = | 0.0% |
| Distributable reserves | 133 | €24,250 | €24,250 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€2,971 | -€2,971 | |
| Amounts payable | 17/49 | €427,661 | €900,411 | +€472,750 | +110.5% |
| Amounts payable after more than one year | 17 | €296,844 | €733,860 | +€437,016 | +147.2% |
| Financial debts | 170/4 | €288,184 | €726,700 | +€438,516 | +152.2% |
| Other amounts payable | 178/9 | €8,660 | €7,160 | -€1,500 | -17.3% |
| Amounts payable within one year | 42/48 | €130,817 | €161,479 | +€30,663 | +23.4% |
| Current portion of amounts payable after more than one year | 42 | €25,424 | €60,484 | +€35,060 | +137.9% |
| Trade debts | 44 | €19,105 | €2,241 | -€16,864 | -88.3% |
| Suppliers | 440/4 | €19,105 | €2,241 | -€16,864 | -88.3% |
| Taxes, remuneration and social security | 45 | €9,401 | €13,312 | +€3,911 | +41.6% |
| Taxes | 450/3 | €8,897 | €11,896 | +€2,999 | +33.7% |
| Remuneration and social security | 454/9 | €504 | €1,416 | +€912 | +181.0% |
| Other amounts payable | 47/48 | €76,887 | €85,442 | +€8,555 | +11.1% |
| Accrued charges and deferred income | 492/3 | - | €5,072 | +€5,072 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,450 | €143,294 | +€130,845 | +1051.0% |
| Other operating charges | 640/8 | €5,421 | €7,932 | +€2,511 | +46.3% |
| Gross operating margin | 9900 | €119,394 | €156,555 | +€37,161 | +31.1% |
| Operating profit (loss) | 9901 | €101,523 | €5,329 | -€96,194 | -94.8% |
| Financial income | 75/76B | €858 | €0 | -€858 | -100.0% |
| Recurring financial income | 75 | €858 | €0 | -€858 | -100.0% |
| Financial charges | 65/66B | €4,808 | €7,485 | +€2,677 | +55.7% |
| Recurring financial charges | 65 | €4,808 | €7,485 | +€2,677 | +55.7% |
| Profit (loss) for the period before taxes | 9903 | €97,573 | -€2,156 | -€99,729 | |
| Income taxes | 67/77 | €21,407 | €815 | -€20,592 | -96.2% |
| Profit (loss) for the period | 9904 | €76,165 | -€2,971 | -€79,136 | |
| Profit (loss) for the period to be appropriated | 9905 | €76,165 | -€2,971 | -€79,136 |
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.