BVR 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.
BVR CONSULTING
Largest movements
- Cash +€39,269
up €39,269 (+118%), from €33,335 to €72,604
mainly Depreciation (+€34,284) and Net result for the year (+€27,035)
- Tangible fixed assets -€24,320
down €24,320 (-17.6%), from €138,495 to €114,175
of which Furniture and vehicles: -€16,181
- Receivables within one year +€3,388
up €3,388 (+23.1%), from €14,641 to €18,029
- Reserves +€27,035
up €27,035 (+42.5%), from €63,686 to €90,720
- Debts after one year -€16,375
down €16,375 (-34.0%), from €48,222 to €31,848
- Tax, wage and social debts +€11,406
up €11,406 (+205%), from €5,556 to €16,962
of which Taxes: +€14,804
- Other debts -€2,221
down €2,221 (-8.1%), from €27,585 to €25,364
- Gross operating margin +€18,949
up €18,949 (+33.5%), from €56,590 to €75,539
- Staff costs -€15,148
down €15,148 (-87.7%), from €17,280 to €2,133
- Taxes +€7,793
up €7,793 (+561%), from €1,390 to €9,183
- Financial charges -€1,064
down €1,064 (-31.0%), from €3,436 to €2,373
- Depreciation +€809
up €809 (+2.4%), from €33,475 to €34,284
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 | €188,099 | €205,386 | +€17,287 | +9.2% |
| Fixed assets | 21/28 | €138,495 | €114,175 | -€24,320 | -17.6% |
| Tangible fixed assets | 22/27 | €138,495 | €114,175 | -€24,320 | -17.6% |
| Furniture and vehicles | 24 | €66,502 | €50,321 | -€16,181 | -24.3% |
| Other tangible fixed assets | 26 | €71,992 | €63,853 | -€8,139 | -11.3% |
| Current assets | 29/58 | €49,605 | €91,212 | +€41,607 | +83.9% |
| Amounts receivable within one year | 40/41 | €14,641 | €18,029 | +€3,388 | +23.1% |
| Trade receivables | 40 | €14,641 | €18,029 | +€3,388 | +23.1% |
| Cash at bank and in hand | 54/58 | €33,335 | €72,604 | +€39,269 | +118% |
| Deferred charges and accrued income | 490/1 | €1,629 | €579 | -€1,050 | -64.5% |
| Total equity and liabilities | 10/49 | €188,099 | €205,386 | +€17,287 | +9.2% |
| Equity | 10/15 | €82,236 | €109,270 | +€27,035 | +32.9% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €63,686 | €90,720 | +€27,035 | +42.5% |
| Distributable reserves | 133 | €63,686 | €90,720 | +€27,035 | +42.5% |
| Amounts payable | 17/49 | €105,864 | €96,116 | -€9,748 | -9.2% |
| Amounts payable after more than one year | 17 | €48,222 | €31,848 | -€16,375 | -34.0% |
| Financial debts | 170/4 | €48,222 | €31,848 | -€16,375 | -34.0% |
| Amounts payable within one year | 42/48 | €57,641 | €64,268 | +€6,627 | +11.5% |
| Current portion of amounts payable after more than one year | 42 | €17,734 | €16,375 | -€1,360 | -7.7% |
| Trade debts | 44 | €6,766 | €5,567 | -€1,199 | -17.7% |
| Suppliers | 440/4 | €6,766 | €5,567 | -€1,199 | -17.7% |
| Taxes, remuneration and social security | 45 | €5,556 | €16,962 | +€11,406 | +205% |
| Taxes | 450/3 | €2,159 | €16,962 | +€14,804 | +686% |
| Remuneration and social security | 454/9 | €3,397 | - | -€3,397 | |
| Other amounts payable | 47/48 | €27,585 | €25,364 | -€2,221 | -8.1% |
| Remuneration, social security and pensions | 62 | €17,280 | €2,133 | -€15,148 | -87.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,475 | €34,284 | +€809 | +2.4% |
| Other operating charges | 640/8 | €735 | €600 | -€136 | -18.5% |
| Gross operating margin | 9900 | €56,590 | €75,539 | +€18,949 | +33.5% |
| Operating profit (loss) | 9901 | €5,099 | €38,523 | +€33,424 | +655% |
| Financial income | 75/76B | €0 | €67 | +€67 | +666,100% |
| Recurring financial income | 75 | €0 | €67 | +€67 | +666,100% |
| Financial charges | 65/66B | €3,436 | €2,373 | -€1,064 | -31.0% |
| Recurring financial charges | 65 | €3,436 | €2,373 | -€1,064 | -31.0% |
| Profit (loss) for the period before taxes | 9903 | €1,663 | €36,217 | +€34,555 | +2,078% |
| Income taxes | 67/77 | €1,390 | €9,183 | +€7,793 | +561% |
| Profit (loss) for the period | 9904 | €273 | €27,035 | +€26,762 | +9,820% |
| Profit (loss) for the period to be appropriated | 9905 | €273 | €27,035 | +€26,762 | +9,820% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.