BVL Building Supervisor: 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.
BVL Building Supervisor
Largest movements
- Receivables within one year +€19,083
up €19,083 (+1,762%), from €1,083 to €20,165
of which Trade receivables: +€19,083
- Tangible fixed assets -€5,956
down €5,956 (-21.0%), from €28,328 to €22,373
of which Furniture and vehicles: -€5,500
- Intangible fixed assets -€5,500
down €5,500 (-21.8%), from €25,208 to €19,708
- Cash -€1,827
down €1,827 (-40.3%), from €4,537 to €2,710
mainly Receivables within one year (-€19,083) and Trade debts (-€525)
- Other debts +€5,250
up €5,250 (+8.4%), from €62,591 to €67,841
- Profit (loss) carried forward +€1,075
up €1,075 (+2.4%), from -€44,451 to -€43,376
- Gross operating margin +€32,700
up €32,700, from -€19,988 to €12,713
- Staff costs -€10,841
no longer reported in 2024 (was €10,841)
- Other operating charges -€1,010
no longer reported in 2024 (was €1,010)
- Depreciation -€943
down €943 (-7.6%), from €12,399 to €11,456
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €61,182 | €66,981 | +€5,800 | +9.5% |
| Fixed assets | 21/28 | €53,537 | €42,081 | -€11,456 | -21.4% |
| Intangible fixed assets | 21 | €25,208 | €19,708 | -€5,500 | -21.8% |
| Tangible fixed assets | 22/27 | €28,328 | €22,373 | -€5,956 | -21.0% |
| Plant, machinery and equipment | 23 | €3,120 | €2,664 | -€456 | -14.6% |
| Furniture and vehicles | 24 | €25,208 | €19,708 | -€5,500 | -21.8% |
| Current assets | 29/58 | €7,645 | €24,901 | +€17,255 | +226% |
| Stocks and contracts in progress | 3 | €2,025 | €2,025 | = | 0.0% |
| Stocks | 30/36 | €2,025 | €2,025 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €1,083 | €20,165 | +€19,083 | +1,762% |
| Trade receivables | 40 | - | €19,083 | +€19,083 | |
| Other amounts receivable | 41 | €1,083 | €1,083 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €4,537 | €2,710 | -€1,827 | -40.3% |
| Total equity and liabilities | 10/49 | €61,182 | €66,981 | +€5,800 | +9.5% |
| Equity | 10/15 | -€14,270 | -€13,196 | +€1,075 | +7.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €23,981 | €23,981 | = | 0.0% |
| Distributable reserves | 133 | €23,981 | €23,981 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€44,451 | -€43,376 | +€1,075 | +2.4% |
| Amounts payable | 17/49 | €75,452 | €80,177 | +€4,725 | +6.3% |
| Amounts payable within one year | 42/48 | €75,452 | €80,177 | +€4,725 | +6.3% |
| Trade debts | 44 | €12,861 | €12,336 | -€525 | -4.1% |
| Suppliers | 440/4 | €12,861 | €12,336 | -€525 | -4.1% |
| Other amounts payable | 47/48 | €62,591 | €67,841 | +€5,250 | +8.4% |
| Remuneration, social security and pensions | 62 | €10,841 | - | -€10,841 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,399 | €11,456 | -€943 | -7.6% |
| Other operating charges | 640/8 | €1,010 | - | -€1,010 | |
| Gross operating margin | 9900 | -€19,988 | €12,713 | +€32,700 | |
| Operating profit (loss) | 9901 | -€44,237 | €1,257 | +€45,494 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €214 | €182 | -€32 | -14.9% |
| Recurring financial charges | 65 | €214 | €182 | -€32 | -14.9% |
| Profit (loss) for the period before taxes | 9903 | -€44,451 | €1,075 | +€45,526 | |
| Profit (loss) for the period | 9904 | -€44,451 | €1,075 | +€45,526 | |
| Profit (loss) for the period to be appropriated | 9905 | -€44,451 | €1,075 | +€45,526 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.