BVO DALE: 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.
BVO DALE
Largest movements
- Receivables within one year +€24,355
up €24,355 (+68.4%), from €35,611 to €59,966
of which Trade receivables: +€18,388
- Tangible fixed assets -€2,441
down €2,441 (-75.1%), from €3,249 to €808
of which Furniture and vehicles: -€2,313
- Cash -€789
down €789 (-24.7%), from €3,192 to €2,403
mainly Contributions, distributions and other (-€40,000) and Receivables within one year (-€24,355)
- Other debts +€40,000
up €40,000, from €0 to €40,000
- Reserves -€19,749
down €19,749 (-75.0%), from €26,315 to €6,566
- Profit (loss) carried forward +€1,673
up €1,673, from -€1,673 to €0
- Trade debts -€862
down €862 (-71.4%), from €1,207 to €345
- Gross operating margin +€31,960
up €31,960 (+1,891%), from €1,690 to €33,650
- Taxes +€7,522
up €7,522, from €0 to €7,522
- Other operating charges +€1,185
up €1,185 (+165%), from €717 to €1,902
- Depreciation -€780
down €780 (-24.2%), from €3,222 to €2,441
- Financial charges +€558
up €558 (+47.3%), from €1,179 to €1,737
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 | €42,051 | €63,176 | +€21,125 | +50.2% |
| Fixed assets | 21/28 | €3,249 | €808 | -€2,441 | -75.1% |
| Tangible fixed assets | 22/27 | €3,249 | €808 | -€2,441 | -75.1% |
| Plant, machinery and equipment | 23 | €129 | €0 | -€129 | -100% |
| Furniture and vehicles | 24 | €3,121 | €808 | -€2,313 | -74.1% |
| Current assets | 29/58 | €38,802 | €62,369 | +€23,566 | +60.7% |
| Amounts receivable within one year | 40/41 | €35,611 | €59,966 | +€24,355 | +68.4% |
| Trade receivables | 40 | €2,666 | €21,054 | +€18,388 | +690% |
| Other amounts receivable | 41 | €32,945 | €38,912 | +€5,967 | +18.1% |
| Cash at bank and in hand | 54/58 | €3,192 | €2,403 | -€789 | -24.7% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €42,051 | €63,176 | +€21,125 | +50.2% |
| Equity | 10/15 | €27,142 | €9,066 | -€18,076 | -66.6% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €26,315 | €6,566 | -€19,749 | -75.0% |
| Distributable reserves | 133 | €26,315 | €6,566 | -€19,749 | -75.0% |
| Profit (loss) carried forward | 14 | -€1,673 | €0 | +€1,673 | |
| Amounts payable | 17/49 | €14,910 | €54,110 | +€39,201 | +263% |
| Amounts payable within one year | 42/48 | €14,910 | €54,110 | +€39,201 | +263% |
| Financial debts | 43 | €34 | €186 | +€152 | +445% |
| Credit institutions | 430/8 | €34 | €186 | +€152 | +445% |
| Trade debts | 44 | €1,207 | €345 | -€862 | -71.4% |
| Suppliers | 440/4 | €1,207 | €345 | -€862 | -71.4% |
| Taxes, remuneration and social security | 45 | €13,668 | €13,580 | -€88 | -0.6% |
| Taxes | 450/3 | €13,668 | €13,580 | -€88 | -0.6% |
| Other amounts payable | 47/48 | €0 | €40,000 | +€40,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,222 | €2,441 | -€780 | -24.2% |
| Other operating charges | 640/8 | €717 | €1,902 | +€1,185 | +165% |
| Gross operating margin | 9900 | €1,690 | €33,650 | +€31,960 | +1,891% |
| Operating profit (loss) | 9901 | -€2,248 | €29,307 | +€31,555 | |
| Financial income | 75/76B | €1,754 | €1,876 | +€122 | +7.0% |
| Recurring financial income | 75 | €1,754 | €1,876 | +€122 | +7.0% |
| Financial charges | 65/66B | €1,179 | €1,737 | +€558 | +47.3% |
| Recurring financial charges | 65 | €1,179 | €1,737 | +€558 | +47.3% |
| Profit (loss) for the period before taxes | 9903 | -€1,673 | €29,446 | +€31,119 | |
| Income taxes | 67/77 | €0 | €7,522 | +€7,522 | |
| Profit (loss) for the period | 9904 | -€1,673 | €21,924 | +€23,597 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,673 | €21,924 | +€23,597 |
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 20 October 2026 via checked.be.