BVE MANAGEMENT CONSULTING: 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.
BVE MANAGEMENT CONSULTING
Largest movements
- Current investments +€90,532
up €90,532 (+19.0%), from €476,090 to €566,623
- Receivables within one year +€28,148
up €28,148 (+83.1%), from €33,873 to €62,021
of which Trade receivables: +€30,249
- Cash -€14,098
down €14,098 (-26.3%), from €53,564 to €39,466
mainly Current investments (-€90,532) and Receivables within one year (-€28,148)
- Reserves +€81,333
up €81,333 (+14.7%), from €553,700 to €635,033
of which Distributable reserves: +€81,333
- Tax, wage and social debts +€17,112
new in 2025: €17,112
- Gross operating margin +€117,647
up €117,647, from -€5,237 to €112,410
- Taxes +€31,316
new in 2025: €31,316
- Financial income +€3,665
up €3,665 (+100%), from €3,647 to €7,312
- Depreciation -€1,716
down €1,716 (-26.2%), from €6,561 to €4,845
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 | €573,778 | €672,778 | +€99,000 | +17.3% |
| Fixed assets | 21/28 | €9,184 | €4,339 | -€4,845 | -52.8% |
| Tangible fixed assets | 22/27 | €9,184 | €4,339 | -€4,845 | -52.8% |
| Plant, machinery and equipment | 23 | €1,142 | €717 | -€426 | -37.3% |
| Furniture and vehicles | 24 | €8,041 | €3,622 | -€4,419 | -55.0% |
| Current assets | 29/58 | €564,594 | €668,439 | +€103,845 | +18.4% |
| Amounts receivable within one year | 40/41 | €33,873 | €62,021 | +€28,148 | +83.1% |
| Trade receivables | 40 | €29,840 | €60,089 | +€30,249 | +101% |
| Other amounts receivable | 41 | €4,033 | €1,931 | -€2,101 | -52.1% |
| Current investments | 50/53 | €476,090 | €566,623 | +€90,532 | +19.0% |
| Cash at bank and in hand | 54/58 | €53,564 | €39,466 | -€14,098 | -26.3% |
| Deferred charges and accrued income | 490/1 | €1,067 | €330 | -€737 | -69.1% |
| Total equity and liabilities | 10/49 | €573,778 | €672,778 | +€99,000 | +17.3% |
| Equity | 10/15 | €572,300 | €653,633 | +€81,333 | +14.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €553,700 | €635,033 | +€81,333 | +14.7% |
| Tax-exempt reserves | 132 | €11,149 | €11,149 | = | 0.0% |
| Distributable reserves | 133 | €542,551 | €623,884 | +€81,333 | +15.0% |
| Amounts payable | 17/49 | €1,478 | €19,145 | +€17,667 | +1,195% |
| Amounts payable within one year | 42/48 | €1,478 | €19,145 | +€17,667 | +1,195% |
| Trade debts | 44 | €949 | €1,596 | +€647 | +68.2% |
| Suppliers | 440/4 | €949 | €1,596 | +€647 | +68.2% |
| Taxes, remuneration and social security | 45 | - | €17,112 | +€17,112 | |
| Taxes | 450/3 | - | €17,112 | +€17,112 | |
| Other amounts payable | 47/48 | €530 | €437 | -€93 | -17.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,561 | €4,845 | -€1,716 | -26.2% |
| Other operating charges | 640/8 | €711 | €1,629 | +€919 | +129% |
| Gross operating margin | 9900 | -€5,237 | €112,410 | +€117,647 | |
| Operating profit (loss) | 9901 | -€12,508 | €105,936 | +€118,444 | |
| Financial income | 75/76B | €3,647 | €7,312 | +€3,665 | +100% |
| Recurring financial income | 75 | €3,647 | €7,312 | +€3,665 | +100% |
| Financial charges | 65/66B | €31 | €598 | +€568 | +1,836% |
| Recurring financial charges | 65 | €31 | €598 | +€568 | +1,836% |
| Profit (loss) for the period before taxes | 9903 | -€8,892 | €112,649 | +€121,541 | |
| Income taxes | 67/77 | - | €31,316 | +€31,316 | |
| Profit (loss) for the period | 9904 | -€8,892 | €81,333 | +€90,225 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,892 | €81,333 | +€90,225 |
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 23 October 2026 via checked.be.