BVI BEHEER: what changed
Two fiscal 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.
BVI BEHEER
Largest movements
- Deferred charges and accrued income +€41,200
up €41,200 (+728.7%), from €5,654 to €46,854
- Trade debts +€145,356
up €145,356 (+79.0%), from €184,070 to €329,426
- Profit (loss) carried forward -€143,567
down €143,567 (-25.9%), from -€553,910 to -€697,478
- Other debts +€55,762
up €55,762 (+7.1%), from €781,065 to €836,827
- Gross operating margin -€107,273
down €107,273, from €32,655 to -€74,618
- Other operating charges -€17,337
down €17,337 (-89.8%), from €19,302 to €1,965
- Depreciation -€14,505
down €14,505 (-86.9%), from €16,683 to €2,177
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.
Cash bridge derived
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 | €3,262,414 | €3,319,965 | +€57,550 | +1.8% |
| Fixed assets | 21/28 | €3,206,081 | €3,203,903 | -€2,177 | -0.1% |
| Tangible fixed assets | 22/27 | €2,218,081 | €2,215,903 | -€2,177 | -0.1% |
| Land and buildings | 22 | €2,218,081 | €2,215,903 | -€2,177 | -0.1% |
| Financial fixed assets | 28 | €988,000 | €988,000 | = | 0.0% |
| Current assets | 29/58 | €56,333 | €116,061 | +€59,728 | +106.0% |
| Cash at bank and in hand | 54/58 | €50,679 | €69,207 | +€18,528 | +36.6% |
| Deferred charges and accrued income | 490/1 | €5,654 | €46,854 | +€41,200 | +728.7% |
| Total equity and liabilities | 10/49 | €3,262,414 | €3,319,965 | +€57,550 | +1.8% |
| Equity | 10/15 | -€452,721 | -€596,288 | -€143,567 | -31.7% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €1,190 | €1,190 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,190 | €1,190 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,190 | €1,190 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€553,910 | -€697,478 | -€143,567 | -25.9% |
| Amounts payable | 17/49 | €3,715,135 | €3,916,253 | +€201,118 | +5.4% |
| Amounts payable after more than one year | 17 | €2,750,000 | €2,750,000 | = | 0.0% |
| Financial debts | 170/4 | €2,750,000 | €2,750,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €965,135 | €1,166,253 | +€201,118 | +20.8% |
| Trade debts | 44 | €184,070 | €329,426 | +€145,356 | +79.0% |
| Suppliers | 440/4 | €184,070 | €329,426 | +€145,356 | +79.0% |
| Other amounts payable | 47/48 | €781,065 | €836,827 | +€55,762 | +7.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,683 | €2,177 | -€14,505 | -86.9% |
| Other operating charges | 640/8 | €19,302 | €1,965 | -€17,337 | -89.8% |
| Gross operating margin | 9900 | €32,655 | -€74,618 | -€107,273 | |
| Operating profit (loss) | 9901 | -€3,330 | -€78,760 | -€75,431 | -2265.5% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €64,644 | €64,807 | +€163 | +0.3% |
| Recurring financial charges | 65 | €64,644 | €64,807 | +€163 | +0.3% |
| Profit (loss) for the period before taxes | 9903 | -€67,974 | -€143,567 | -€75,594 | -111.2% |
| Profit (loss) for the period | 9904 | -€67,974 | -€143,567 | -€75,594 | -111.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€67,974 | -€143,567 | -€75,594 | -111.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 July 2024 and 31 July 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.