BVH 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.
BVH Consulting
Largest movements
- Cash +€25,149
up €25,149 (+37.8%), from €66,508 to €91,657
mainly Net result for the year (+€34,417) and Tax, wage and social debts (+€5,033)
- Receivables within one year +€14,764
up €14,764 (+81.7%), from €18,078 to €32,842
of which Other amounts receivable: +€19,755
- Reserves +€34,417
up €34,417 (+52.7%), from €65,255 to €99,673
- Tax, wage and social debts +€5,033
up €5,033 (+21.2%), from €23,756 to €28,790
- Gross operating margin -€14,610
down €14,610 (-24.9%), from €58,668 to €44,058
- Taxes -€2,682
down €2,682 (-22.3%), from €12,028 to €9,346
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 | €91,870 | €131,097 | +€39,227 | +42.7% |
| Fixed assets | 21/28 | €7,285 | €6,120 | -€1,165 | -16.0% |
| Tangible fixed assets | 22/27 | €7,285 | €6,120 | -€1,165 | -16.0% |
| Plant, machinery and equipment | 23 | €1,432 | €862 | -€570 | -39.8% |
| Furniture and vehicles | 24 | €1,030 | €921 | -€109 | -10.5% |
| Other tangible fixed assets | 26 | €4,823 | €4,336 | -€487 | -10.1% |
| Current assets | 29/58 | €84,585 | €124,978 | +€40,392 | +47.8% |
| Amounts receivable within one year | 40/41 | €18,078 | €32,842 | +€14,764 | +81.7% |
| Trade receivables | 40 | €10,327 | €5,336 | -€4,991 | -48.3% |
| Other amounts receivable | 41 | €7,751 | €27,506 | +€19,755 | +255% |
| Cash at bank and in hand | 54/58 | €66,508 | €91,657 | +€25,149 | +37.8% |
| Deferred charges and accrued income | 490/1 | - | €479 | +€479 | |
| Total equity and liabilities | 10/49 | €91,870 | €131,097 | +€39,227 | +42.7% |
| Equity | 10/15 | €67,255 | €101,673 | +€34,417 | +51.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €65,255 | €99,673 | +€34,417 | +52.7% |
| Distributable reserves | 133 | €65,255 | €99,673 | +€34,417 | +52.7% |
| Amounts payable | 17/49 | €24,615 | €29,425 | +€4,810 | +19.5% |
| Amounts payable within one year | 42/48 | €24,615 | €29,425 | +€4,810 | +19.5% |
| Trade debts | 44 | €859 | €635 | -€224 | -26.0% |
| Suppliers | 440/4 | €859 | €635 | -€224 | -26.0% |
| Taxes, remuneration and social security | 45 | €23,756 | €28,790 | +€5,033 | +21.2% |
| Taxes | 450/3 | €23,756 | €28,790 | +€5,033 | +21.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €268 | €655 | +€387 | +145% |
| Other operating charges | 640/8 | €53 | €484 | +€431 | +812% |
| Gross operating margin | 9900 | €58,668 | €44,058 | -€14,610 | -24.9% |
| Operating profit (loss) | 9901 | €58,347 | €42,919 | -€15,428 | -26.4% |
| Financial income | 75/76B | €446 | €1,020 | +€574 | +129% |
| Recurring financial income | 75 | €446 | €1,020 | +€574 | +129% |
| Financial charges | 65/66B | €620 | €176 | -€444 | -71.7% |
| Recurring financial charges | 65 | €620 | €176 | -€444 | -71.7% |
| Profit (loss) for the period before taxes | 9903 | €58,173 | €43,763 | -€14,410 | -24.8% |
| Income taxes | 67/77 | €12,028 | €9,346 | -€2,682 | -22.3% |
| Profit (loss) for the period | 9904 | €46,145 | €34,417 | -€11,728 | -25.4% |
| Profit (loss) for the period to be appropriated | 9905 | €46,145 | €34,417 | -€11,728 | -25.4% |
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 17 October 2026 via checked.be.