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
- Receivables within one year +€10,526
up €10,526 (+52.5%), from €20,054 to €30,579
of which Trade receivables: +€11,866
- Cash +€750
up €750 (+85.5%), from €877 to €1,628
mainly Net result for the year (+€7,818) and Trade debts (+€3,725)
- Tangible fixed assets -€694
down €694 (-100%), from €694 to €0
of which Plant, machinery and equipment: -€694
- Profit (loss) carried forward +€7,818
up €7,818 (+36.2%), from -€21,614 to -€13,796
- Advances received -€5,000
down €5,000 (-100%), from €5,000 to €0
- Trade debts +€3,725
up €3,725 (+183%), from €2,033 to €5,758
- Tax, wage and social debts +€2,169
up €2,169 (+70.9%), from €3,061 to €5,231
- Other debts +€1,869
up €1,869 (+1,012%), from €185 to €2,054
- Gross operating margin -€732
down €732 (-5.9%), from €12,424 to €11,693
- Financial charges -€689
down €689 (-93.7%), from €736 to €47
- Depreciation -€495
down €495 (-41.6%), from €1,189 to €694
- Financial income -€165
down €165 (-31.8%), from €519 to €354
of which Financial income: -€165
- Other operating charges -€130
down €130 (-21.6%), from €603 to €472
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 | €34,125 | €44,707 | +€10,582 | +31.0% |
| Fixed assets | 21/28 | €694 | €0 | -€694 | -100% |
| Tangible fixed assets | 22/27 | €694 | €0 | -€694 | -100% |
| Plant, machinery and equipment | 23 | €694 | €0 | -€694 | -100% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €33,431 | €44,707 | +€11,276 | +33.7% |
| Amounts receivable after more than one year | 29 | €12,500 | €12,500 | = | 0.0% |
| Other amounts receivable | 291 | €12,500 | €12,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €20,054 | €30,579 | +€10,526 | +52.5% |
| Trade receivables | 40 | €18,575 | €30,440 | +€11,866 | +63.9% |
| Other amounts receivable | 41 | €1,479 | €139 | -€1,340 | -90.6% |
| Cash at bank and in hand | 54/58 | €877 | €1,628 | +€750 | +85.5% |
| Total equity and liabilities | 10/49 | €34,125 | €44,707 | +€10,582 | +31.0% |
| Equity | 10/15 | €23,846 | €31,664 | +€7,818 | +32.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €26,860 | €26,860 | = | 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 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,614 | -€13,796 | +€7,818 | +36.2% |
| Amounts payable | 17/49 | €10,279 | €13,043 | +€2,764 | +26.9% |
| Amounts payable within one year | 42/48 | €10,279 | €13,043 | +€2,764 | +26.9% |
| Trade debts | 44 | €2,033 | €5,758 | +€3,725 | +183% |
| Suppliers | 440/4 | €2,033 | €5,758 | +€3,725 | +183% |
| Advances received on contracts in progress | 46 | €5,000 | €0 | -€5,000 | -100% |
| Taxes, remuneration and social security | 45 | €3,061 | €5,231 | +€2,169 | +70.9% |
| Taxes | 450/3 | €3,061 | €5,231 | +€2,169 | +70.9% |
| Other amounts payable | 47/48 | €185 | €2,054 | +€1,869 | +1,012% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,189 | €694 | -€495 | -41.6% |
| Other operating charges | 640/8 | €603 | €472 | -€130 | -21.6% |
| Gross operating margin | 9900 | €12,424 | €11,693 | -€732 | -5.9% |
| Operating profit (loss) | 9901 | €10,633 | €10,526 | -€107 | -1.0% |
| Financial income | 75/76B | €519 | €354 | -€165 | -31.8% |
| Recurring financial income | 75 | €519 | €354 | -€165 | -31.8% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €736 | €47 | -€689 | -93.7% |
| Recurring financial charges | 65 | €736 | €47 | -€689 | -93.7% |
| Profit (loss) for the period before taxes | 9903 | €10,416 | €10,833 | +€417 | +4.0% |
| Income taxes | 67/77 | €3,061 | €3,015 | -€46 | -1.5% |
| Profit (loss) for the period | 9904 | €7,355 | €7,818 | +€463 | +6.3% |
| Profit (loss) for the period to be appropriated | 9905 | €7,355 | €7,818 | +€463 | +6.3% |
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 26 October 2026 via checked.be.