BVer 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.
BVer Consulting
Largest movements
- Current investments -€108,169
down €108,169 (-100%), from €108,169 to €0
- Cash +€107,610
up €107,610 (+134%), from €80,381 to €187,991
mainly Current investments (+€108,169) and Net result for the year (+€19,218)
- Receivables within one year +€3,435
up €3,435 (+12.5%), from €27,411 to €30,846
of which Other amounts receivable: +€3,435
- Reserves +€19,218
up €19,218 (+7.7%), from €250,691 to €269,909
of which Distributable reserves: +€19,218
- Current portion of long-term debt -€9,168
down €9,168 (-91.7%), from €10,000 to €833
- Tax, wage and social debts -€4,822
down €4,822 (-32.7%), from €14,734 to €9,913
- Financial income +€41,143
up €41,143 (+2,658%), from €1,548 to €42,691
- Gross operating margin -€28,348
down €28,348, from €18,959 to -€9,389
- Taxes +€5,100
up €5,100 (+102%), from €4,998 to €10,098
- Other operating charges -€324
down €324 (-24.4%), from €1,329 to €1,004
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 | €284,887 | €287,043 | +€2,156 | +0.8% |
| Fixed assets | 21/28 | €68,473 | €67,737 | -€735 | -1.1% |
| Tangible fixed assets | 22/27 | €68,473 | €67,737 | -€735 | -1.1% |
| Land and buildings | 22 | €68,473 | €67,737 | -€735 | -1.1% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Current assets | 29/58 | €216,415 | €219,306 | +€2,891 | +1.3% |
| Amounts receivable within one year | 40/41 | €27,411 | €30,846 | +€3,435 | +12.5% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €27,411 | €30,846 | +€3,435 | +12.5% |
| Current investments | 50/53 | €108,169 | €0 | -€108,169 | -100% |
| Cash at bank and in hand | 54/58 | €80,381 | €187,991 | +€107,610 | +134% |
| Deferred charges and accrued income | 490/1 | €453 | €469 | +€15 | +3.4% |
| Total equity and liabilities | 10/49 | €284,887 | €287,043 | +€2,156 | +0.8% |
| Equity | 10/15 | €256,891 | €276,109 | +€19,218 | +7.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €250,691 | €269,909 | +€19,218 | +7.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €248,831 | €268,049 | +€19,218 | +7.7% |
| Amounts payable | 17/49 | €27,997 | €10,935 | -€17,062 | -60.9% |
| Amounts payable after more than one year | 17 | €833 | €0 | -€833 | -100% |
| Financial debts | 170/4 | €833 | €0 | -€833 | -100% |
| Amounts payable within one year | 42/48 | €27,164 | €10,935 | -€16,230 | -59.7% |
| Current portion of amounts payable after more than one year | 42 | €10,000 | €833 | -€9,168 | -91.7% |
| Trade debts | 44 | €2,430 | €189 | -€2,240 | -92.2% |
| Suppliers | 440/4 | €2,430 | €189 | -€2,240 | -92.2% |
| Taxes, remuneration and social security | 45 | €14,734 | €9,913 | -€4,822 | -32.7% |
| Taxes | 450/3 | €14,734 | €9,913 | -€4,822 | -32.7% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,808 | €2,720 | -€88 | -3.1% |
| Other operating charges | 640/8 | €1,329 | €1,004 | -€324 | -24.4% |
| Gross operating margin | 9900 | €18,959 | -€9,389 | -€28,348 | |
| Operating profit (loss) | 9901 | €14,822 | -€13,113 | -€27,935 | |
| Financial income | 75/76B | €1,548 | €42,691 | +€41,143 | +2,658% |
| Recurring financial income | 75 | €1,548 | €42,691 | +€41,143 | +2,658% |
| Financial charges | 65/66B | €373 | €261 | -€112 | -30.0% |
| Recurring financial charges | 65 | €373 | €261 | -€112 | -30.0% |
| Profit (loss) for the period before taxes | 9903 | €15,997 | €29,316 | +€13,319 | +83.3% |
| Income taxes | 67/77 | €4,998 | €10,098 | +€5,100 | +102% |
| Profit (loss) for the period | 9904 | €10,999 | €19,218 | +€8,219 | +74.7% |
| Profit (loss) for the period to be appropriated | 9905 | €10,999 | €19,218 | +€8,219 | +74.7% |
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 18 October 2026 via checked.be.