BVP Consulting: 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 Consulting
Largest movements
- Cash +€516,487
up €516,487 (+166%), from €311,236 to €827,724
mainly Net result for the year (+€421,431) and Tax, wage and social debts (+€142,652)
- Profit (loss) carried forward +€421,431
up €421,431 (+98.9%), from €426,118 to €847,549
- Tax, wage and social debts +€142,652
up €142,652 (+162%), from €88,163 to €230,814
of which Taxes: +€139,609
- Other debts -€30,244
down €30,244 (-85.3%), from €35,465 to €5,221
- Gross operating margin +€224,985
up €224,985 (+54.9%), from €410,134 to €635,119
- Taxes +€52,078
up €52,078 (+62.6%), from €83,211 to €135,289
- Depreciation +€11,838
up €11,838 (+26.4%), from €44,807 to €56,645
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 | €593,995 | €1,116,513 | +€522,518 | +88.0% |
| Fixed assets | 21/28 | €277,995 | €287,854 | +€9,858 | +3.5% |
| Tangible fixed assets | 22/27 | €277,995 | €287,854 | +€9,858 | +3.5% |
| Plant, machinery and equipment | 23 | - | €4,644 | +€4,644 | |
| Furniture and vehicles | 24 | €62,471 | €49,569 | -€12,901 | -20.7% |
| Other tangible fixed assets | 26 | €215,525 | €233,641 | +€18,116 | +8.4% |
| Current assets | 29/58 | €316,000 | €828,659 | +€512,659 | +162% |
| Amounts receivable within one year | 40/41 | €4,030 | €29 | -€4,001 | -99.3% |
| Trade receivables | 40 | €3,815 | €0 | -€3,815 | -100% |
| Other amounts receivable | 41 | €215 | €29 | -€187 | -86.6% |
| Cash at bank and in hand | 54/58 | €311,236 | €827,724 | +€516,487 | +166% |
| Deferred charges and accrued income | 490/1 | €733 | €907 | +€173 | +23.6% |
| Total equity and liabilities | 10/49 | €593,995 | €1,116,513 | +€522,518 | +88.0% |
| Equity | 10/15 | €429,118 | €850,549 | +€421,431 | +98.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €426,118 | €847,549 | +€421,431 | +98.9% |
| Amounts payable | 17/49 | €164,877 | €265,964 | +€101,087 | +61.3% |
| Amounts payable after more than one year | 17 | €25,351 | €15,143 | -€10,209 | -40.3% |
| Financial debts | 170/4 | €25,351 | €15,143 | -€10,209 | -40.3% |
| Amounts payable within one year | 42/48 | €139,526 | €250,821 | +€111,296 | +79.8% |
| Current portion of amounts payable after more than one year | 42 | €9,829 | €10,209 | +€380 | +3.9% |
| Financial debts | 43 | €3,102 | €0 | -€3,102 | -100% |
| Other loans | 439 | €3,102 | €0 | -€3,102 | -100% |
| Trade debts | 44 | €2,967 | €4,577 | +€1,610 | +54.3% |
| Suppliers | 440/4 | €2,967 | €4,577 | +€1,610 | +54.3% |
| Taxes, remuneration and social security | 45 | €88,163 | €230,814 | +€142,652 | +162% |
| Taxes | 450/3 | €88,163 | €227,771 | +€139,609 | +158% |
| Remuneration and social security | 454/9 | - | €3,043 | +€3,043 | |
| Other amounts payable | 47/48 | €35,465 | €5,221 | -€30,244 | -85.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,807 | €56,645 | +€11,838 | +26.4% |
| Other operating charges | 640/8 | €22,069 | €19,977 | -€2,092 | -9.5% |
| Gross operating margin | 9900 | €410,134 | €635,119 | +€224,985 | +54.9% |
| Operating profit (loss) | 9901 | €343,258 | €558,497 | +€215,239 | +62.7% |
| Financial income | 75/76B | €21 | €0 | -€21 | -100% |
| Recurring financial income | 75 | €21 | €0 | -€21 | -100% |
| Financial charges | 65/66B | €2,380 | €1,777 | -€603 | -25.3% |
| Recurring financial charges | 65 | €2,380 | €1,777 | -€603 | -25.3% |
| Profit (loss) for the period before taxes | 9903 | €340,899 | €556,720 | +€215,821 | +63.3% |
| Income taxes | 67/77 | €83,211 | €135,289 | +€52,078 | +62.6% |
| Profit (loss) for the period | 9904 | €257,688 | €421,431 | +€163,743 | +63.5% |
| Profit (loss) for the period to be appropriated | 9905 | €257,688 | €421,431 | +€163,743 | +63.5% |
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 26 October 2026 via checked.be.