BVR 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.
BVR Consult
Largest movements
- Receivables within one year -€19,488
down €19,488 (-56.4%), from €34,577 to €15,089
of which Other amounts receivable: -€19,488
- Deferred charges and accrued income -€3,365
down €3,365 (-68.7%), from €4,899 to €1,534
- Tax, wage and social debts -€9,983
down €9,983 (-94.9%), from €10,520 to €537
- Other debts -€7,360
down €7,360 (-20.6%), from €35,789 to €28,428
- Trade debts -€3,071
down €3,071 (-85.5%), from €3,590 to €519
- Profit (loss) carried forward -€2,438
down €2,438 (-7.9%), from -€30,883 to -€33,321
- Gross operating margin +€31,694
up €31,694 (+90.2%), from -€35,147 to -€3,453
- Other operating charges -€4,884
down €4,884 (-90.4%), from €5,403 to €519
- Financial income -€3,365
down €3,365 (-68.7%), from €4,899 to €1,534
- Taxes -€647
down €647 (-100%), from €647 to €0
- Financial charges -€446
down €446 (-100%), from €446 to €0
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 | €39,475 | €16,623 | -€22,853 | -57.9% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €39,475 | €16,623 | -€22,853 | -57.9% |
| Amounts receivable within one year | 40/41 | €34,577 | €15,089 | -€19,488 | -56.4% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €34,577 | €15,089 | -€19,488 | -56.4% |
| Cash at bank and in hand | 54/58 | €0 | - | = | |
| Deferred charges and accrued income | 490/1 | €4,899 | €1,534 | -€3,365 | -68.7% |
| Total equity and liabilities | 10/49 | €39,475 | €16,623 | -€22,853 | -57.9% |
| Equity | 10/15 | -€10,423 | -€12,861 | -€2,438 | -23.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€30,883 | -€33,321 | -€2,438 | -7.9% |
| Amounts payable | 17/49 | €49,899 | €29,484 | -€20,414 | -40.9% |
| Amounts payable within one year | 42/48 | €49,899 | €29,484 | -€20,414 | -40.9% |
| Trade debts | 44 | €3,590 | €519 | -€3,071 | -85.5% |
| Suppliers | 440/4 | €3,590 | €519 | -€3,071 | -85.5% |
| Taxes, remuneration and social security | 45 | €10,520 | €537 | -€9,983 | -94.9% |
| Taxes | 450/3 | €10,520 | €537 | -€9,983 | -94.9% |
| Other amounts payable | 47/48 | €35,789 | €28,428 | -€7,360 | -20.6% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €124 | €0 | -€124 | -100% |
| Other operating charges | 640/8 | €5,403 | €519 | -€4,884 | -90.4% |
| Gross operating margin | 9900 | -€35,147 | -€3,453 | +€31,694 | +90.2% |
| Operating profit (loss) | 9901 | -€40,674 | -€3,972 | +€36,702 | +90.2% |
| Financial income | 75/76B | €4,899 | €1,534 | -€3,365 | -68.7% |
| Recurring financial income | 75 | €4,899 | €1,534 | -€3,365 | -68.7% |
| Financial charges | 65/66B | €446 | €0 | -€446 | -100% |
| Recurring financial charges | 65 | €446 | €0 | -€446 | -100% |
| Profit (loss) for the period before taxes | 9903 | -€36,221 | -€2,438 | +€33,783 | +93.3% |
| Income taxes | 67/77 | €647 | €0 | -€647 | -100% |
| Profit (loss) for the period | 9904 | -€36,868 | -€2,438 | +€34,430 | +93.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€36,868 | -€2,438 | +€34,430 | +93.4% |
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.