BVER CONSULTING AND SERVICES: what changed
BVER CONSULTING AND SERVICES
Largest movements
- Cash -€17,410
down €17,410 (-93.1%), from €18,707 to €1,297
mainly Net result for the year (-€16,462) and Tax, wage and social debts (-€5,147)
- Receivables within one year -€6,561
down €6,561 (-62.7%), from €10,471 to €3,910
of which Trade receivables: -€5,190
- Deferred charges and accrued income +€1,946
up €1,946 (+157%), from €1,244 to €3,190
- Profit (loss) carried forward -€16,462
down €16,462 (-911%), from -€1,807 to -€18,269
- Tax, wage and social debts -€5,147
down €5,147 (-74.8%), from €6,883 to €1,736
- Trade debts -€414
down €414 (-74.6%), from €555 to €141
- Gross operating margin +€6,738
up €6,738 (+29.6%), from -€22,742 to -€16,003
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €36,691 | €14,667 | -€22,024 | -60.0% |
| Current assets | 29/58 | €36,691 | €14,667 | -€22,024 | -60.0% |
| Amounts receivable after more than one year | 29 | €6,270 | €6,270 | = | 0.0% |
| Other amounts receivable | 291 | €6,270 | €6,270 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €10,471 | €3,910 | -€6,561 | -62.7% |
| Trade receivables | 40 | €7,773 | €2,584 | -€5,190 | -66.8% |
| Other amounts receivable | 41 | €2,697 | €1,326 | -€1,371 | -50.8% |
| Cash at bank and in hand | 54/58 | €18,707 | €1,297 | -€17,410 | -93.1% |
| Deferred charges and accrued income | 490/1 | €1,244 | €3,190 | +€1,946 | +157% |
| Total equity and liabilities | 10/49 | €36,691 | €14,667 | -€22,024 | -60.0% |
| Equity | 10/15 | €29,253 | €12,791 | -€16,462 | -56.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €12,460 | €12,460 | = | 0.0% |
| 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 | €10,600 | €10,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,807 | -€18,269 | -€16,462 | -911% |
| Amounts payable | 17/49 | €7,438 | €1,876 | -€5,562 | -74.8% |
| Amounts payable within one year | 42/48 | €7,438 | €1,876 | -€5,562 | -74.8% |
| Trade debts | 44 | €555 | €141 | -€414 | -74.6% |
| Suppliers | 440/4 | €555 | €141 | -€414 | -74.6% |
| Taxes, remuneration and social security | 45 | €6,883 | €1,736 | -€5,147 | -74.8% |
| Taxes | 450/3 | €6,883 | €1,736 | -€5,147 | -74.8% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Non-recurring operating charges | 66A | €0 | - | -€0 | |
| Gross operating margin | 9900 | -€22,742 | -€16,003 | +€6,738 | +29.6% |
| Operating profit (loss) | 9901 | -€23,129 | -€16,403 | +€6,726 | +29.1% |
| Financial income | 75/76B | €28 | €109 | +€82 | +296% |
| Recurring financial income | 75 | €28 | €55 | +€27 | +97.8% |
| Non-recurring financial income | 76B | - | €55 | +€55 | |
| Financial charges | 65/66B | €180 | €168 | -€12 | -6.7% |
| Recurring financial charges | 65 | €180 | €168 | -€12 | -6.7% |
| Profit (loss) for the period before taxes | 9903 | -€23,282 | -€16,462 | +€6,820 | +29.3% |
| Profit (loss) for the period | 9904 | -€23,282 | -€16,462 | +€6,820 | +29.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€23,282 | -€16,462 | +€6,820 | +29.3% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.