BVP CONSULT: 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 CONSULT
Largest movements
- Cash +€9,112
up €9,112 (+1,580%), from €577 to €9,689
mainly Other debts (+€11,159) and Investment in fixed assets (net) (+€5,620)
- Financial fixed assets -€5,620
no longer reported in 2025 (was €5,620)
- Other debts +€11,159
up €11,159 (+61.6%), from €18,119 to €29,277
- Profit (loss) carried forward -€3,207
down €3,207 (-13.1%), from -€24,441 to -€27,648
- Tax, wage and social debts -€2,878
no longer reported in 2025 (was €2,878)
- Trade debts -€1,581
no longer reported in 2025 (was €1,581)
- Gross operating margin -€1,066
down €1,066 (-52.5%), from -€2,031 to -€3,097
- Financial charges -€153
down €153 (-58.2%), from €263 to €110
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 | €6,197 | €9,689 | +€3,492 | +56.3% |
| Fixed assets | 21/28 | €5,620 | - | -€5,620 | |
| Financial fixed assets | 28 | €5,620 | - | -€5,620 | |
| Current assets | 29/58 | €577 | €9,689 | +€9,112 | +1,580% |
| Cash at bank and in hand | 54/58 | €577 | €9,689 | +€9,112 | +1,580% |
| Total equity and liabilities | 10/49 | €6,197 | €9,689 | +€3,492 | +56.3% |
| Equity | 10/15 | -€16,381 | -€19,588 | -€3,207 | -19.6% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Contributions outside capital | 11 | €8,060 | €8,060 | = | 0.0% |
| Other | 1109/19 | €8,060 | €8,060 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€24,441 | -€27,648 | -€3,207 | -13.1% |
| Amounts payable | 17/49 | €22,578 | €29,277 | +€6,699 | +29.7% |
| Amounts payable within one year | 42/48 | €22,578 | €29,277 | +€6,699 | +29.7% |
| Trade debts | 44 | €1,581 | - | -€1,581 | |
| Suppliers | 440/4 | €1,581 | - | -€1,581 | |
| Taxes, remuneration and social security | 45 | €2,878 | - | -€2,878 | |
| Taxes | 450/3 | €2,878 | - | -€2,878 | |
| Other amounts payable | 47/48 | €18,119 | €29,277 | +€11,159 | +61.6% |
| Gross operating margin | 9900 | -€2,031 | -€3,097 | -€1,066 | -52.5% |
| Operating profit (loss) | 9901 | -€2,031 | -€3,097 | -€1,066 | -52.5% |
| Financial charges | 65/66B | €263 | €110 | -€153 | -58.2% |
| Recurring financial charges | 65 | €263 | €110 | -€153 | -58.2% |
| Profit (loss) for the period before taxes | 9903 | -€2,295 | -€3,207 | -€913 | -39.8% |
| Profit (loss) for the period | 9904 | -€2,295 | -€3,207 | -€913 | -39.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,295 | -€3,207 | -€913 | -39.8% |
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 19 October 2026 via checked.be.