BVS MACHINE HORTICOLE: 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 MACHINE HORTICOLE
Largest movements
- Receivables within one year -€67,243
down €67,243 (-94.0%), from €71,549 to €4,306
of which Other amounts receivable: -€62,675
- Cash +€60,276
up €60,276 (+407%), from €14,826 to €75,101
mainly Receivables within one year (+€67,243) and Other debts (+€60,000)
- Tangible fixed assets +€11,994
up €11,994 (+81.3%), from €14,759 to €26,753
of which Furniture and vehicles: +€13,811
- Stocks and contracts +€3,999
up €3,999 (+2.8%), from €141,691 to €145,691
- Trade debts -€79,362
down €79,362 (-71.5%), from €110,961 to €31,598
- Other debts +€60,000
new in 2025: €60,000
- Reserves +€35,896
up €35,896 (+52.2%), from €68,702 to €104,599
- Accrued charges and deferred income -€20,000
no longer reported in 2025 (was €20,000)
- Tax, wage and social debts +€12,762
up €12,762 (+84.2%), from €15,159 to €27,922
of which Taxes: +€7,597
- Gross operating margin -€43,223
down €43,223 (-29.4%), from €146,816 to €103,594
- Taxes -€9,233
down €9,233 (-50.5%), from €18,270 to €9,037
- Staff costs +€7,622
up €7,622 (+16.3%), from €46,733 to €54,355
- Other operating charges -€4,694
down €4,694 (-96.9%), from €4,843 to €149
- Depreciation +€2,305
up €2,305 (+127%), from €1,817 to €4,122
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 | €244,823 | €254,119 | +€9,296 | +3.8% |
| Fixed assets | 21/28 | €14,759 | €26,753 | +€11,994 | +81.3% |
| Tangible fixed assets | 22/27 | €14,759 | €26,753 | +€11,994 | +81.3% |
| Land and buildings | 22 | €14,759 | €12,942 | -€1,817 | -12.3% |
| Furniture and vehicles | 24 | - | €13,811 | +€13,811 | |
| Current assets | 29/58 | €230,064 | €227,366 | -€2,698 | -1.2% |
| Stocks and contracts in progress | 3 | €141,691 | €145,691 | +€3,999 | +2.8% |
| Stocks | 30/36 | €141,691 | €145,691 | +€3,999 | +2.8% |
| Amounts receivable within one year | 40/41 | €71,549 | €4,306 | -€67,243 | -94.0% |
| Trade receivables | 40 | €8,844 | €4,276 | -€4,568 | -51.6% |
| Other amounts receivable | 41 | €62,706 | €30 | -€62,675 | -100.0% |
| Cash at bank and in hand | 54/58 | €14,826 | €75,101 | +€60,276 | +407% |
| Deferred charges and accrued income | 490/1 | €1,997 | €2,267 | +€270 | +13.5% |
| Total equity and liabilities | 10/49 | €244,823 | €254,119 | +€9,296 | +3.8% |
| Equity | 10/15 | €98,702 | €134,599 | +€35,896 | +36.4% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €68,702 | €104,599 | +€35,896 | +52.2% |
| Distributable reserves | 133 | €68,702 | €104,599 | +€35,896 | +52.2% |
| Amounts payable | 17/49 | €146,120 | €119,520 | -€26,600 | -18.2% |
| Amounts payable within one year | 42/48 | €126,120 | €119,520 | -€6,600 | -5.2% |
| Trade debts | 44 | €110,961 | €31,598 | -€79,362 | -71.5% |
| Suppliers | 440/4 | €110,961 | €31,598 | -€79,362 | -71.5% |
| Taxes, remuneration and social security | 45 | €15,159 | €27,922 | +€12,762 | +84.2% |
| Taxes | 450/3 | €9,709 | €17,306 | +€7,597 | +78.3% |
| Remuneration and social security | 454/9 | €5,451 | €10,615 | +€5,165 | +94.8% |
| Other amounts payable | 47/48 | - | €60,000 | +€60,000 | |
| Accrued charges and deferred income | 492/3 | €20,000 | - | -€20,000 | |
| Remuneration, social security and pensions | 62 | €46,733 | €54,355 | +€7,622 | +16.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,817 | €4,122 | +€2,305 | +127% |
| Other operating charges | 640/8 | €4,843 | €149 | -€4,694 | -96.9% |
| Gross operating margin | 9900 | €146,816 | €103,594 | -€43,223 | -29.4% |
| Operating profit (loss) | 9901 | €93,423 | €44,968 | -€48,455 | -51.9% |
| Financial income | 75/76B | €949 | €605 | -€344 | -36.3% |
| Recurring financial income | 75 | €949 | €605 | -€344 | -36.3% |
| Financial charges | 65/66B | €278 | €640 | +€361 | +130% |
| Recurring financial charges | 65 | €278 | €640 | +€361 | +130% |
| Profit (loss) for the period before taxes | 9903 | €94,094 | €44,933 | -€49,161 | -52.2% |
| Income taxes | 67/77 | €18,270 | €9,037 | -€9,233 | -50.5% |
| Profit (loss) for the period | 9904 | €75,824 | €35,896 | -€39,928 | -52.7% |
| Profit (loss) for the period to be appropriated | 9905 | €75,824 | €35,896 | -€39,928 | -52.7% |
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 14 October 2026 via checked.be.