BVMS Consult: 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.
BVMS Consult
Largest movements
- Cash -€106
down €106 (-31.5%), from €336 to €230
mainly Net result for the year (-€288)
- Profit (loss) carried forward -€288
down €288 (-10.8%), from -€2,664 to -€2,952
- Other debts +€182
new in 2025: €182
- Gross operating margin +€2,511
up €2,511 (+96.8%), from -€2,594 to -€83
- Financial charges +€70
up €70 (+100.0%), from €70 to €140
- Other operating charges +€66
new in 2025: €66
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 | €10,336 | €10,230 | -€106 | -1.0% |
| Fixed assets | 21/28 | €10,000 | €10,000 | = | 0.0% |
| Financial fixed assets | 28 | €10,000 | €10,000 | = | 0.0% |
| Current assets | 29/58 | €336 | €230 | -€106 | -31.5% |
| Cash at bank and in hand | 54/58 | €336 | €230 | -€106 | -31.5% |
| Total equity and liabilities | 10/49 | €10,336 | €10,230 | -€106 | -1.0% |
| Equity | 10/15 | €10,336 | €10,048 | -€288 | -2.8% |
| Contributions | 10/11 | €13,000 | €13,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,664 | -€2,952 | -€288 | -10.8% |
| Amounts payable | 17/49 | - | €182 | +€182 | |
| Amounts payable within one year | 42/48 | - | €182 | +€182 | |
| Other amounts payable | 47/48 | - | €182 | +€182 | |
| Other operating charges | 640/8 | - | €66 | +€66 | |
| Gross operating margin | 9900 | -€2,594 | -€83 | +€2,511 | +96.8% |
| Operating profit (loss) | 9901 | -€2,594 | -€148 | +€2,446 | +94.3% |
| Financial charges | 65/66B | €70 | €140 | +€70 | +100.0% |
| Recurring financial charges | 65 | €70 | €140 | +€70 | +100.0% |
| Profit (loss) for the period before taxes | 9903 | -€2,664 | -€288 | +€2,376 | +89.2% |
| Profit (loss) for the period | 9904 | -€2,664 | -€288 | +€2,376 | +89.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,664 | -€288 | +€2,376 | +89.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.