BvP: 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.
BvP
Largest movements
- Receivables within one year -€5,147
down €5,147 (-100%), from €5,147 to €0
of which Other amounts receivable: -€2,657
- Tangible fixed assets -€1,945
down €1,945 (-100%), from €1,945 to €0
of which Plant, machinery and equipment: -€1,145
- Trade debts -€7,756
down €7,756 (-93.2%), from €8,325 to €569
- Other debts +€3,413
up €3,413 (+141%), from €2,420 to €5,833
- Profit (loss) carried forward -€2,514
down €2,514 (-11.0%), from -€22,889 to -€25,402
- Tax, wage and social debts -€294
down €294 (-100%), from €294 to €0
- Depreciation +€1,945
new in 2025: €1,945
- Other operating charges +€544
new in 2025: €544
From the 2024 result to the 2025 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
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 | €7,151 | €0 | -€7,151 | -100% |
| Fixed assets | 21/28 | €1,945 | €0 | -€1,945 | -100% |
| Tangible fixed assets | 22/27 | €1,945 | €0 | -€1,945 | -100% |
| Plant, machinery and equipment | 23 | €1,145 | €0 | -€1,145 | -100% |
| Furniture and vehicles | 24 | €800 | €0 | -€800 | -100% |
| Current assets | 29/58 | €5,206 | €0 | -€5,206 | -100% |
| Amounts receivable within one year | 40/41 | €5,147 | €0 | -€5,147 | -100% |
| Trade receivables | 40 | €2,491 | €0 | -€2,491 | -100% |
| Other amounts receivable | 41 | €2,657 | €0 | -€2,657 | -100% |
| Cash at bank and in hand | 54/58 | €59 | €0 | -€59 | -100% |
| Total equity and liabilities | 10/49 | €7,151 | €0 | -€7,151 | -100% |
| Equity | 10/15 | -€3,889 | -€6,402 | -€2,514 | -64.6% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,889 | -€25,402 | -€2,514 | -11.0% |
| Amounts payable | 17/49 | €11,039 | €6,402 | -€4,637 | -42.0% |
| Amounts payable within one year | 42/48 | €11,039 | €6,402 | -€4,637 | -42.0% |
| Trade debts | 44 | €8,325 | €569 | -€7,756 | -93.2% |
| Suppliers | 440/4 | €8,325 | €569 | -€7,756 | -93.2% |
| Taxes, remuneration and social security | 45 | €294 | €0 | -€294 | -100% |
| Taxes | 450/3 | €294 | €0 | -€294 | -100% |
| Other amounts payable | 47/48 | €2,420 | €5,833 | +€3,413 | +141% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,945 | +€1,945 | |
| Other operating charges | 640/8 | - | €544 | +€544 | |
| Operating profit (loss) | 9901 | - | -€2,489 | -€2,489 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | - | €25 | +€25 | |
| Recurring financial charges | 65 | - | €25 | +€25 | |
| Profit (loss) for the period before taxes | 9903 | - | -€2,514 | -€2,514 | |
| Profit (loss) for the period | 9904 | - | -€2,514 | -€2,514 | |
| Profit (loss) for the period to be appropriated | 9905 | - | -€2,514 | -€2,514 |
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 15 October 2026 via checked.be.