BVP SOLUTIONS: 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.
What changed
BVP SOLUTIONS
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€20,954
2024 · -€23,357+€2,403
Equity
€234,494
2024 · €255,448-€20,954
Cash
€17,124
2024 · €28,780-€11,656
Balance sheet total
€282,822
2024 · €262,695+€20,127
Largest movements
Assets
- Tangible fixed assets +€32,434
up €32,434 (+14.0%), from €231,637 to €264,071
of which Furniture and vehicles: +€37,648
- Cash -€11,656
down €11,656 (-40.5%), from €28,780 to €17,124
mainly Investment in fixed assets (net) (-€53,623) and Net result for the year (-€20,954)
Equity and liabilities
- Other debts +€45,854
up €45,854 (+8,436%), from €544 to €46,397
- Profit (loss) carried forward -€20,954
down €20,954 (-25.6%), from -€81,719 to -€102,673
Income statement
- Gross operating margin +€17,157
up €17,157, from -€12,077 to €5,080
- Depreciation +€10,401
up €10,401 (+96.4%), from €10,788 to €21,189
- Financial charges +€2,191
up €2,191 (+604%), from €362 to €2,553
- Other operating charges +€1,468
up €1,468 (+103%), from €1,428 to €2,896
- Financial income -€477
down €477 (-37.7%), from €1,267 to €790
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.
Result 2024
-€23,357
Gross operating margin
+€17,157
Depreciation
-€10,401
Other operating charges
-€1,468
Financial income
-€477
Financial charges
-€2,191
Taxes
-€217
Result 2025
-€20,954
raises the resultlowers the result
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.
From operations
+€41,967
Investment
-€53,623
Financing
€0
Cash 2024
€28,780
From operations (derived)
+€41,967
Net result for the year
-€20,954
Depreciation
+€21,189
Receivables within one year
+€651
Trade debts
-€2,377
Tax, wage and social debts
-€2,397
Other debts
+€45,854
Investment (derived)
-€53,623
Investment in fixed assets (net)
-€53,623
Cash 2025
€17,124
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €262,695 | €282,822 | +€20,127 | +7.7% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €231,637 | €264,071 | +€32,434 | +14.0% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €231,637 | €264,071 | +€32,434 | +14.0% |
| Land and buildings | 22 | €213,742 | €205,982 | -€7,760 | -3.6% |
| Plant, machinery and equipment | 23 | €0 | €2,545 | +€2,545 | |
| Furniture and vehicles | 24 | €17,895 | €55,543 | +€37,648 | +210% |
| Leasing and similar rights | 25 | €0 | €0 | = | |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Assets under construction and advance payments | 27 | €0 | €0 | = | |
| Financial fixed assets | 28 | €0 | €0 | = | |
| Current assets | 29/58 | €31,058 | €18,751 | -€12,307 | -39.6% |
| Amounts receivable after more than one year | 29 | €0 | €0 | = | |
| Trade receivables | 290 | €0 | €0 | = | |
| Other amounts receivable | 291 | €0 | €0 | = | |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Stocks | 30/36 | €0 | €0 | = | |
| Contracts in progress | 37 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €2,278 | €1,628 | -€651 | -28.6% |
| Trade receivables | 40 | €10 | €1,087 | +€1,077 | +10,773% |
| Other amounts receivable | 41 | €2,268 | €540 | -€1,728 | -76.2% |
| Current investments | 50/53 | €0 | €0 | = | |
| Cash at bank and in hand | 54/58 | €28,780 | €17,124 | -€11,656 | -40.5% |
| Deferred charges and accrued income | 490/1 | - | €0 | = | |
| Total equity and liabilities | 10/49 | €262,695 | €282,822 | +€20,127 | +7.7% |
| Equity | 10/15 | €255,448 | €234,494 | -€20,954 | -8.2% |
| Contributions | 10/11 | €32,105 | €32,105 | = | 0.0% |
| Revaluation surpluses | 12 | €0 | €0 | = | |
| Reserves | 13 | €305,062 | €305,062 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | €0 | = | |
| Reserves not available under the articles | 1311 | €0 | €0 | = | |
| Own shares acquired | 1312 | €0 | €0 | = | |
| Financial assistance | 1313 | €0 | €0 | = | |
| Other | 1319 | €0 | €0 | = | |
| Tax-exempt reserves | 132 | €0 | €0 | = | |
| Distributable reserves | 133 | €305,062 | €305,062 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€81,719 | -€102,673 | -€20,954 | -25.6% |
| Investment grants | 15 | €0 | €0 | = | |
| Advance to shareholders on the distribution of net assets | 19 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €0 | €0 | = | |
| Provisions for liabilities and charges | 160/5 | €0 | €0 | = | |
| Pensions and similar obligations | 160 | €0 | €0 | = | |
| Taxes | 161 | €0 | €0 | = | |
| Major repairs and maintenance | 162 | €0 | €0 | = | |
| Environmental obligations | 163 | €0 | €0 | = | |
| Other liabilities and charges | 164/5 | €0 | €0 | = | |
| Deferred taxes | 168 | €0 | €0 | = | |
| Amounts payable | 17/49 | €7,247 | €48,328 | +€41,081 | +567% |
| Amounts payable after more than one year | 17 | €0 | €0 | = | |
| Financial debts | 170/4 | €0 | €0 | = | |
| Trade debts | 175 | €0 | €0 | = | |
| Advances received on contracts in progress | 176 | €0 | €0 | = | |
| Other amounts payable | 178/9 | €0 | €0 | = | |
| Amounts payable within one year | 42/48 | €7,247 | €48,328 | +€41,081 | +567% |
| Current portion of amounts payable after more than one year | 42 | €0 | €0 | = | |
| Financial debts | 43 | €0 | €0 | = | |
| Credit institutions | 430/8 | €0 | €0 | = | |
| Other loans | 439 | €0 | €0 | = | |
| Trade debts | 44 | €3,465 | €1,088 | -€2,377 | -68.6% |
| Suppliers | 440/4 | €3,465 | €1,088 | -€2,377 | -68.6% |
| Bills of exchange payable | 441 | €0 | €0 | = | |
| Advances received on contracts in progress | 46 | €0 | €0 | = | |
| Taxes, remuneration and social security | 45 | €3,238 | €842 | -€2,397 | -74.0% |
| Taxes | 450/3 | €3,238 | €842 | -€2,397 | -74.0% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €544 | €46,397 | +€45,854 | +8,436% |
| Accrued charges and deferred income | 492/3 | €0 | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,788 | €21,189 | +€10,401 | +96.4% |
| Other operating charges | 640/8 | €1,428 | €2,896 | +€1,468 | +103% |
| Gross operating margin | 9900 | -€12,077 | €5,080 | +€17,157 | |
| Operating profit (loss) | 9901 | -€24,294 | -€19,006 | +€5,288 | +21.8% |
| Financial income | 75/76B | €1,267 | €790 | -€477 | -37.7% |
| Recurring financial income | 75 | €1,267 | €790 | -€477 | -37.7% |
| Financial charges | 65/66B | €362 | €2,553 | +€2,191 | +604% |
| Recurring financial charges | 65 | €362 | €2,553 | +€2,191 | +604% |
| Profit (loss) for the period before taxes | 9903 | -€23,389 | -€20,769 | +€2,620 | +11.2% |
| Income taxes | 67/77 | -€33 | €184 | +€217 | |
| Profit (loss) for the period | 9904 | -€23,357 | -€20,954 | +€2,403 | +10.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€23,357 | -€20,954 | +€2,403 | +10.3% |
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 13 October 2026 via checked.be.