BVPM DISTRIBUTION: 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.
BVPM DISTRIBUTION
Largest movements
- Cash +€215
up €215 (+3210.7%), from €7 to €222
mainly Net result for the year (+€739)
- Profit (loss) carried forward +€739
up €739 (+34.7%), from -€2,129 to -€1,391
- Trade debts -€430
no longer reported in 2025 (was €430)
- Financial income +€1,270
up €1,270 (+2539680.0%), from €0 to €1,270
- Gross operating margin +€540
up €540 (+86.0%), from -€628 to -€88
- Depreciation -€426
no longer reported in 2025 (was €426)
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.
Cash bridge derived
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 | €20,430 | €20,739 | +€309 | +1.5% |
| Current assets | 29/58 | €20,430 | €20,739 | +€309 | +1.5% |
| Amounts receivable within one year | 40/41 | €20,423 | €20,517 | +€94 | +0.5% |
| Other amounts receivable | 41 | €20,423 | €20,517 | +€94 | +0.5% |
| Cash at bank and in hand | 54/58 | €7 | €222 | +€215 | +3210.7% |
| Total equity and liabilities | 10/49 | €20,430 | €20,739 | +€309 | +1.5% |
| Equity | 10/15 | €17,871 | €18,609 | +€739 | +4.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,129 | -€1,391 | +€739 | +34.7% |
| Amounts payable | 17/49 | €2,559 | €2,129 | -€430 | -16.8% |
| Amounts payable within one year | 42/48 | €2,471 | €2,042 | -€430 | -17.4% |
| Trade debts | 44 | €430 | - | -€430 | |
| Suppliers | 440/4 | €430 | - | -€430 | |
| Other amounts payable | 47/48 | €2,042 | €2,042 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €88 | €88 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €426 | - | -€426 | |
| Other operating charges | 640/8 | €394 | €397 | +€3 | +0.7% |
| Gross operating margin | 9900 | -€628 | -€88 | +€540 | +86.0% |
| Operating profit (loss) | 9901 | -€1,448 | -€485 | +€964 | +66.5% |
| Financial income | 75/76B | €0 | €1,270 | +€1,270 | +2539680.0% |
| Recurring financial income | 75 | €0 | €1,270 | +€1,270 | +2539680.0% |
| Financial charges | 65/66B | €46 | €46 | -€0 | 0.0% |
| Recurring financial charges | 65 | €46 | €46 | -€0 | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,495 | €739 | +€2,233 | |
| Profit (loss) for the period | 9904 | -€1,495 | €739 | +€2,233 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,495 | €739 | +€2,233 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.