BVS Consultas: 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.
BVS Consultas
Largest movements
- Tangible fixed assets -€531,641
down €531,641 (-87.7%), from €606,212 to €74,570
of which Land and buildings: -€536,040
- Cash +€106,170
up €106,170 (+386%), from €27,525 to €133,695
mainly Investment in fixed assets (net) (+€527,184) and Net result for the year (+€39,966)
- Receivables within one year -€21,794
no longer reported in 2025 (was €21,794)
of which Trade receivables: -€17,900
- Debts after one year -€465,810
down €465,810 (-79.9%), from €583,260 to €117,450
of which Financial debts: -€435,285
- Reserves +€39,966
up €39,966 (+110%), from €36,239 to €76,205
- Current portion of long-term debt -€16,213
no longer reported in 2025 (was €16,213)
- Gross operating margin +€58,659
up €58,659 (+303%), from €19,359 to €78,018
- Depreciation -€13,814
down €13,814 (-75.6%), from €18,271 to €4,457
- Financial charges +€4,882
up €4,882 (+21.7%), from €22,447 to €27,328
- Taxes +€4,844
up €4,844 (+1,527%), from €317 to €5,161
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 | €658,750 | €212,152 | -€446,598 | -67.8% |
| Fixed assets | 21/28 | €606,212 | €74,570 | -€531,641 | -87.7% |
| Tangible fixed assets | 22/27 | €606,212 | €74,570 | -€531,641 | -87.7% |
| Land and buildings | 22 | €605,165 | €69,126 | -€536,040 | -88.6% |
| Furniture and vehicles | 24 | €1,046 | €5,445 | +€4,398 | +420% |
| Current assets | 29/58 | €52,538 | €137,581 | +€85,043 | +162% |
| Amounts receivable within one year | 40/41 | €21,794 | - | -€21,794 | |
| Trade receivables | 40 | €17,900 | - | -€17,900 | |
| Other amounts receivable | 41 | €3,894 | - | -€3,894 | |
| Current investments | 50/53 | - | €1,250 | +€1,250 | |
| Cash at bank and in hand | 54/58 | €27,525 | €133,695 | +€106,170 | +386% |
| Deferred charges and accrued income | 490/1 | €3,219 | €2,636 | -€582 | -18.1% |
| Total equity and liabilities | 10/49 | €658,750 | €212,152 | -€446,598 | -67.8% |
| Equity | 10/15 | €48,739 | €88,705 | +€39,966 | +82.0% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €36,239 | €76,205 | +€39,966 | +110% |
| Distributable reserves | 133 | €36,239 | €76,205 | +€39,966 | +110% |
| Amounts payable | 17/49 | €610,012 | €123,447 | -€486,565 | -79.8% |
| Amounts payable after more than one year | 17 | €583,260 | €117,450 | -€465,810 | -79.9% |
| Financial debts | 170/4 | €435,285 | - | -€435,285 | |
| Other amounts payable | 178/9 | €147,975 | €117,450 | -€30,525 | -20.6% |
| Amounts payable within one year | 42/48 | €24,666 | €5,997 | -€18,669 | -75.7% |
| Current portion of amounts payable after more than one year | 42 | €16,213 | - | -€16,213 | |
| Trade debts | 44 | €776 | €3,525 | +€2,749 | +354% |
| Suppliers | 440/4 | €776 | €3,525 | +€2,749 | +354% |
| Taxes, remuneration and social security | 45 | €7,677 | €2,472 | -€5,206 | -67.8% |
| Taxes | 450/3 | €7,677 | €2,472 | -€5,206 | -67.8% |
| Accrued charges and deferred income | 492/3 | €2,086 | - | -€2,086 | |
| Non-recurring operating income | 76A | - | €55,146 | +€55,146 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,271 | €4,457 | -€13,814 | -75.6% |
| Other operating charges | 640/8 | €531 | €1,113 | +€582 | +109% |
| Non-recurring operating charges | 66A | €2,579 | - | -€2,579 | |
| Gross operating margin | 9900 | €19,359 | €78,018 | +€58,659 | +303% |
| Operating profit (loss) | 9901 | -€2,022 | €72,447 | +€74,470 | |
| Financial income | 75/76B | €190 | €8 | -€181 | -95.6% |
| Recurring financial income | 75 | €190 | €8 | -€181 | -95.6% |
| Financial charges | 65/66B | €22,447 | €27,328 | +€4,882 | +21.7% |
| Recurring financial charges | 65 | €22,447 | €27,328 | +€4,882 | +21.7% |
| Profit (loss) for the period before taxes | 9903 | -€24,279 | €45,127 | +€69,407 | |
| Income taxes | 67/77 | €317 | €5,161 | +€4,844 | +1,527% |
| Profit (loss) for the period | 9904 | -€24,597 | €39,966 | +€64,563 | |
| Profit (loss) for the period to be appropriated | 9905 | -€24,597 | €39,966 | +€64,563 |
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 25 October 2026 via checked.be.