BVV CONSTRUCT: 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.
BVV CONSTRUCT
Largest movements
- Receivables within one year -€93,889
down €93,889 (-70.5%), from €133,253 to €39,364
of which Trade receivables: -€79,632
- Tangible fixed assets -€16,034
down €16,034 (-18.5%), from €86,843 to €70,809
of which Furniture and vehicles: -€17,520
- Trade debts -€119,433
down €119,433 (-82.6%), from €144,644 to €25,211
of which Bills of exchange payable: -€118,653
- Other debts +€23,164
new in 2025: €23,164
- Current portion of long-term debt -€17,909
down €17,909 (-55.8%), from €32,087 to €14,179
- Debts after one year -€14,179
no longer reported in 2025 (was €14,179)
- Profit (loss) carried forward +€10,832
up €10,832 (+39.1%), from €27,720 to €38,552
- Turnover -€714,869
no longer reported in 2025 (was €714,869)
- Purchases and services -€678,490
no longer reported in 2025 (was €678,490)
- Gross operating margin +€35,269
up €35,269 (+96.9%), from €36,379 to €71,648
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 | €231,709 | €123,205 | -€108,504 | -46.8% |
| Fixed assets | 21/28 | €86,843 | €70,809 | -€16,034 | -18.5% |
| Tangible fixed assets | 22/27 | €86,843 | €70,809 | -€16,034 | -18.5% |
| Plant, machinery and equipment | 23 | €2,210 | €3,696 | +€1,487 | +67.3% |
| Furniture and vehicles | 24 | €84,633 | €67,113 | -€17,520 | -20.7% |
| Current assets | 29/58 | €144,866 | €52,396 | -€92,470 | -63.8% |
| Amounts receivable within one year | 40/41 | €133,253 | €39,364 | -€93,889 | -70.5% |
| Trade receivables | 40 | €114,077 | €34,445 | -€79,632 | -69.8% |
| Other amounts receivable | 41 | €19,176 | €4,919 | -€14,257 | -74.3% |
| Cash at bank and in hand | 54/58 | €11,614 | €13,032 | +€1,419 | +12.2% |
| Total equity and liabilities | 10/49 | €231,709 | €123,205 | -€108,504 | -46.8% |
| Equity | 10/15 | €28,720 | €39,552 | +€10,832 | +37.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,720 | €38,552 | +€10,832 | +39.1% |
| Amounts payable | 17/49 | €202,990 | €83,654 | -€119,336 | -58.8% |
| Amounts payable after more than one year | 17 | €14,179 | - | -€14,179 | |
| Financial debts | 170/4 | €14,179 | - | -€14,179 | |
| Amounts payable within one year | 42/48 | €188,811 | €83,654 | -€105,157 | -55.7% |
| Current portion of amounts payable after more than one year | 42 | €32,087 | €14,179 | -€17,909 | -55.8% |
| Trade debts | 44 | €144,644 | €25,211 | -€119,433 | -82.6% |
| Suppliers | 440/4 | €25,992 | €25,211 | -€781 | -3.0% |
| Bills of exchange payable | 441 | €118,653 | - | -€118,653 | |
| Taxes, remuneration and social security | 45 | €12,080 | €21,101 | +€9,021 | +74.7% |
| Taxes | 450/3 | €2,950 | €4,701 | +€1,751 | +59.4% |
| Remuneration and social security | 454/9 | €9,130 | €16,400 | +€7,270 | +79.6% |
| Other amounts payable | 47/48 | - | €23,164 | +€23,164 | |
| Turnover | 70 | €714,869 | - | -€714,869 | |
| Goods, raw materials, services and sundry goods | 60/61 | €678,490 | - | -€678,490 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,161 | €20,061 | +€900 | +4.7% |
| Other operating charges | 640/8 | €2,711 | €6,134 | +€3,422 | +126.2% |
| Gross operating margin | 9900 | €36,379 | €71,648 | +€35,269 | +96.9% |
| Operating profit (loss) | 9901 | €14,507 | €45,454 | +€30,947 | +213.3% |
| Financial income | 75/76B | €1,095 | - | -€1,095 | |
| Recurring financial income | 75 | €1,095 | - | -€1,095 | |
| Financial charges | 65/66B | €5,659 | €3,313 | -€2,346 | -41.5% |
| Recurring financial charges | 65 | €5,659 | €3,313 | -€2,346 | -41.5% |
| Profit (loss) for the period before taxes | 9903 | €9,943 | €42,141 | +€32,198 | +323.8% |
| Income taxes | 67/77 | €2,985 | €8,309 | +€5,324 | +178.4% |
| Profit (loss) for the period | 9904 | €6,958 | €33,832 | +€26,873 | +386.2% |
| Profit (loss) for the period to be appropriated | 9905 | €6,958 | €33,832 | +€26,873 | +386.2% |
Source: filed annual accounts (NBB), financial years ended 31 July 2024 and 31 July 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.